7105 10 00 · Of diamonds
See the HS Explanatory Note to heading 7105, second, third and fourth paragraphs.
EU Combined Nomenclature · CN code · HS 7105.10
7105 10 00
7105 10 00: Dust and powder of natural or synthetic precious: of diamonds
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 7105 Dust and powder of natural or synthetic precious or semi-precious stones:
- 7105 10 00 Of 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: 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: North Korea | North Korea | Regulation 2062/17 | 11 July 2018 |
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
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 7105.10
last 12 months€62.5m+14.7% · previous 12 months
Average import price€197.25 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €48m | 76.9% | +23.3% |
 Switzerland | €3.4m | 5.4% | -9.8% |
 United Kingdom | €3.1m | 5% | +14.6% |
 United States | €2.6m | 4.2% | -3.3% |
 United Arab Emirates | €2.1m | 3.4% | -22.4% |
 South Korea | €871k | 1.4% | -28.9% |
 India | €832k | 1.3% | +20.4% |
 Russia | €396k | 0.6% | -20.9% |
Same subheading in other tariffs
7105.10 Dust and powder of natural or synthetic precious: of diamonds
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 2 tariff lines 
Mexico Free Third-country duty 1 tariff line 
Brazil 5.4% Third-country duty 1 tariff line 
Argentina 5.4% 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 7% Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line 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 | Of diamonds | 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 | Of diamonds | Free | g |
CN code 7105 10 00 is a line of the EU Combined Nomenclature under HS subheading 7105.10 (dust and powder of natural or synthetic precious: of diamonds).
The third-country duty is free, and quantities are declared in g.
Imports of goods of subheading 7105.10 into the EU came to €62.5m between September 2025 and August 2026 (up 15% on the year before); China supplied 77%, followed by Switzerland.
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 5.4%, the Argentina duty is 5.4%, 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 7% and the Nigeria duty is 5%.
EU member states imported goods of subheading 7105.10 worth US$87m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 6th with US$1m.
Questions and answers
What is the EU import duty for CN code 7105 10 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 7105.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$45m), followed by the United States.