EU Combined Nomenclature · CN code · HS 7104.91
7104 91 00
7104 91 00: Synthetic or reconstructed precious or semi-precious: other, diamonds
Synthetic diamonds (other)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport:
- Other:
- 7104 91 00 Diamonds
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: 6 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 8
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- North Korea
- Legal act
- Regulation 1509/17
- Documents
- Y920 Goods other than those described in the footnotes linked to the measure
- Import control
- Applies to goods from
- Belarus
- Legal act
- Regulation 0765/06
- Documents
- Y734 The prohibitions defined in article 1rc paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1rc paragraph 4)
- L151 Import authorisation by virtue of article 1rc paragraph 5 of Council Regulation (EU) 765/2006
- Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
- 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
- Belarus, Ukraine
- Legal act
- Regulation 0765/06, Regulation 0692/14
- Documents
- Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
- Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
- L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
- Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
- 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
- N954 Movement certificate EUR.1
- Import control
- Applies to goods from
- Russia
- In force
- until 31 December 2027
- Legal act
- Regulation 0833/14
- Documents
- L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
- Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- 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
- Import control
- Applies to goods from
- all countries except Russia
- Legal act
- Regulation 0833/14
- Documents
- L147 Evidence of the country of origin of the diamonds or products incorporating diamonds, used as inputs for the processing of the product in a third country (Article 3p paragraph 10 of Council Regulation (EU) No 833/2014)
- C101 Certificate, based on a submitted stock declaration, issued by the authority specified in Annex XXXVIIIB to Council Regulation (EU) No 833/2014
- Y699 Products that had been physically located in a processed or manufactured state in a third country before the date of applicability of the respective prohibition (Article 3p paragraph 12 of Council Regulation (EU) No 833/2014)
- Y705 Diamonds with a weight less than 0.5 carats or 0.1 grams
- Y873 Goods not transited via the territory of Russia
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- Y709 Evidence of the date of initial importation into the European Union
- Y711 Evidence of the date of final processing or manufacturing in the third country
- Import control
- Applies to goods from
- Russia
- Legal act
- Regulation 0833/14
- Documents
- C101 Certificate, based on a submitted stock declaration, issued by the authority specified in Annex XXXVIIIB to Council Regulation (EU) No 833/2014
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- Y709 Evidence of the date of initial importation into the European Union
- Y711 Evidence of the date of final processing or manufacturing in the third country
- Y699 Products that had been physically located in a processed or manufactured state in a third country before the date of applicability of the respective prohibition (Article 3p paragraph 12 of Council Regulation (EU) No 833/2014)
Export measures 3
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control on restricted goods and technologiesSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 January 2022 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 1 January 2022 |
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
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.
-
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 · 25 October 2026
EU: imports by month · HS 7104.91
last 12 months€74.4m+27.3% · previous 12 months
Average import price€15,890.64 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 India | €61.8m | 83.1% | +36.2% |
 China | €4.7m | 6.3% | +1.9% |
 United Kingdom | €2.3m | 3.1% | +30.7% |
 Switzerland | €2.1m | 2.9% | +4.2% |
 United States | €1.6m | 2.2% | -33.3% |
 Thailand | €502k | 0.7% | -39.7% |
 Japan | €432k | 0.6% | +99.8% |
 Hong Kong SAR China | €378k | 0.5% | -26.4% |
Same subheading in other tariffs
7104.91 Synthetic or reconstructed precious or semi-precious: other, diamonds
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines USA Free – 6.4% General (MFN) 2 tariff lines · average 3.2% 
Canada Free Third-country duty 3 tariff lines 
Mexico Free Third-country duty 1 tariff line 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 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 10% Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line Legal notes
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 | Diamonds | Free | g |
| 2025 | unchanged | Free | g |
| 2024 | unchanged | Free | g |
| 2023 | unchanged | Free | g |
| 2022 | Diamonds | Free | g |
| 2021 | not in this year’s nomenclature | — | — |
| 2020 | not in this year’s nomenclature | — | — |
| 2019 | not in this year’s nomenclature | — | — |
Code history
Since 2022; before, these goods were classified under 7104 90 10.
CN code 7104 91 00 is a line of the EU Combined Nomenclature under HS subheading 7104.91 (synthetic or reconstructed precious or semi-precious: other, diamonds).
The third-country duty is free, and quantities are declared in g.
Imports of synthetic diamonds (other) (HS 7104.91) into the EU came to €74.4m between September 2025 and August 2026 (up 27% on the year before); India supplied 83%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 0%–6.4%, 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 10% and the Nigeria duty is 5%.
EU member states imported goods of subheading 7104.91 worth US$81m in 2024; the largest supplier from outside the EU was India, and the United Kingdom ranked 7th with US$1m.
Questions and answers
What is the EU import duty for CN code 7104 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 7104.91 as a whole, the largest supplier from outside the EU in 2024 was India (US$34m), followed by the United Arab Emirates.