7103 10 00 · Unworked or simply sawn or roughly shaped
See the HS Explanatory Note to subheading 7103 10.
This subheading does not include stones prepared as doublets or triplets (subheading 7103 91 00 or 7103 99 00).
EU Combined Nomenclature · CN code · HS 7103.10
7103 10 00
7103 10 00: Unworked or simply sawn or roughly shaped
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport:
- 7103 10 00 Unworked or simply sawn or roughly shaped
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 3
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- Regulation 2062/17
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
EU: imports by month · HS 7103.10
last 12 months€34.7m-12.7% · previous 12 months
Average import price€17.53 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Brazil | €8.6m | 24.7% | -17.5% |
 Hong Kong SAR China | €4.2m | 12.1% | +90.6% |
 Thailand | €3.4m | 9.9% | +1.7% |
 United States | €2.6m | 7.5% | -47% |
 Pakistan | €2.5m | 7.2% | +210.4% |
 China | €1.7m | 5% | -11.1% |
 Madagascar | €1.4m | 4% | +80.7% |
 Nigeria | €1.3m | 3.7% | +86% |
Same subheading in other tariffs
7103.10 Unworked or simply sawn or roughly shaped
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 4 tariff lines USA Free – 10.5% General (MFN) 2 tariff lines · average 5.3% 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line Brazil 7.2% Third-country duty 1 tariff line 
Argentina 7.2% Third-country duty 2 tariff lines 
Peru Free Third-country duty 3 tariff lines 
New Zealand Free Third-country duty 2 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 2 tariff lines 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 15% Third-country duty 1 tariff line Nigeria 5% Third-country duty 1 tariff line Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N356876 U.S. CBP
The tariff classification, country of origin, marking, and USMCA eligibility of amethysts.
- H311301 U.S. CBP
Revocation of NY F86134, NY N004112, NY N004200, and NY N015557; Classification of Certain Mineral Stones
- N272335 U.S. CBP
The tariff classification of unworked emeralds from Columbia.
Legal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Unworked or simply sawn or roughly shaped | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Unworked or simply sawn or roughly shaped | Free | — |
CN code 7103 10 00 is a line of the EU Combined Nomenclature under HS subheading 7103.10 (unworked or simply sawn or roughly shaped).
The third-country duty is free, and quantities are declared in —.
Imports of goods of subheading 7103.10 into the EU came to €34.7m between September 2025 and August 2026 (down 13% on the year before); Brazil supplied 25%, followed by Hong Kong SAR China.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 0%–10.5%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 7.2%, the Argentina duty is 7.2%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 5%.
EU member states imported goods of subheading 7103.10 worth US$52m in 2024; the largest supplier from outside the EU was Brazil.
Questions and answers
What is the EU import duty for CN code 7103 10 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 7103.10 as a whole, the largest supplier from outside the EU in 2024 was Brazil (US$8m), followed by the United States.