✓ Can be used in a customs declarationData: 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:
Otherwise worked:
7103 91 00 Rubies, sapphires and emeralds
What you pay
Importing into EU
Customs dutyFree standard rate depends on the country of origin
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
Documents
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
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
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 25 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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 25 October 2026
EU: imports by month · HS 7103.91
last 12 months€634m+0.1% · previous 12 months
Average import price€71,782.91 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
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.
7103 91 00 and 7103 99 00 · Otherwise worked
See the HS Explanatory Note to subheadings 7103 91 and 7103 99.
Stones prepared as doublets or triplets are to be taken to mean stones obtained by superimposing one stone (upper part of the doublet or triplet) and either one or two other stones (generally, of lesser quality) on another substance (reconstituted stones or glass, for example).
As regards stones which are not considered as otherwise worked for the purposes of these subheadings, and also stones which, even if not set or mounted, fall in Chapter 90 or 91, see the HS Explanatory Note to heading 7103, third and fifth paragraphs.
Rough stones (commonly called ‘blanks’) fall in subheading 7103 10 00.
7103 91 00 · Rubies, sapphires and emeralds
Rubies are a type of corundum whose red colour is due to traces of chromium salts.
Sapphire is also a type of corundum whose dark blue colour is due to the presence of traces of cobalt salts.
Emerald is a type of beryl. It is generally found in the form of a prism and derives its green colour from traces of chromium oxide. Slightly harder than quartz but less so than corundum and diamond, the emerald owes its high value to its colour and transparency. It is most frequently cut into rectangles or squares.
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
Rubies, sapphires and emeralds
Free
g
2025
unchanged
Free
g
2024
unchanged
Free
g
2023
unchanged
Free
g
2022
unchanged
Free
g
2021
unchanged
Free
g
2020
unchanged
Free
g
2019
Rubies, sapphires and emeralds
Free
g
In the EU Combined Nomenclature, 7103 91 00 is one of 1 line under subheading 7103.91, rubies, sapphires and emeralds.
The third-country duty is free, and quantities are declared in g.
In the 12 months to August 2026, the EU imported worked rubies, sapphires and emeralds (HS 7103.91) worth €634m (up 0% on the year before), at an average of €71,782.91 per kg; Colombia supplied 17%, followed by Thailand.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 9%, the Argentina duty is 9%, 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 10%.
EU member states imported goods of subheading 7103.91 worth US$875m in 2024; the largest supplier from outside the EU was the United States.
Questions and answers
What is the EU import duty for CN code 7103 91 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is g. 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 7103.91 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$216m), followed by Switzerland.
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EU Combined Nomenclature · CN code · 
Colombia
Thailand
India
Sri Lanka
United States
Mozambique
Zambia
Hong Kong SAR China
UK
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria