EU Combined Nomenclature · CN code · HS 7116.10

7116 10 00

7116 10 00: Of natural or cultured pearls

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed):
  2. 7116 10 00 Of natural or cultured pearls

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: 4
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
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • 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 4

  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    Regulation 0966/23
    Documents
    • C400 Presentation of the required " CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • 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
    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
    • N954 Movement certificate EUR.1
  • 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 3

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
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
Export control - CITES All third countries Regulation 0966/23 20 May 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 7116.10

last 12 months€14.1m+10.6% · previous 12 months
Average import price€179.08 per kg
Preferential rate0%
Jan 2024: €1.1mFeb 2024: €590kMar 2024: €769kApr 2024: €1.1mMay 2024: €1.2mJun 2024: €1.1mJul 2024: €1.3mAug 2024: €825kSept 2024: €956kOct 2024: €1.2mNov 2024: €1mDec 2024: €790kJan 2025: €1.8mFeb 2025: €827kMar 2025: €888kApr 2025: €900kMay 2025: €1.3mJun 2025: €959kJul 2025: €972kAug 2025: €1mSept 2025: €1.3mOct 2025: €1.5mNov 2025: €1.2mDec 2025: €1mJan 2026: €870kFeb 2026: €2.3mMar 2026: €869kApr 2026: €1mMay 2026: €1.1mJun 2026: €1mJul 2026: €948kAug 2026: €931k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €9.3m 65.8% +8.2%
Japan €1.9m 13.7% +219.1%
United States €878k 6.2% -20%
Hong Kong SAR China €438k 3.1% -18.7%
United Kingdom €310k 2.2% +26.3%
French Polynesia €259k 1.8% +135.9%
Brazil €252k 1.8% +1,387.5%
Switzerland €153k 1.1% +109%

Same subheading in other tariffs

7116.10 Of natural or cultured pearls

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.

  • N325664 U.S. CBP 5 May 2022 · 7116.10.25.00

    The tariff classification and country of origin of a pearl necklace from Canada

Legal notes

Notes

Chapter notes: Chapter 71 →

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.

7116 · Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

See note 2(B) to this chapter.

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.

YearDescriptionThird-country dutySupplementary unit
2026 Of natural or cultured pearls 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 natural or cultured pearls Free g

CN code 7116 10 00 is a line of the EU Combined Nomenclature under HS subheading 7116.10 (of natural or cultured pearls).

The third-country duty is free, and quantities are declared in g.

Imports of goods of subheading 7116.10 into the EU came to €14.1m between September 2025 and August 2026 (up 11% on the year before); China supplied 66%, followed by Japan.

For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 3.3%–5.5%, the Canada duty is 8.5%, the Mexico duty is 5%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 5.2%, 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 20%.

EU member states imported goods of subheading 7116.10 worth US$25m in 2024; the largest supplier from outside the EU was China.

Questions and answers

What is the EU import duty for CN code 7116 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 7116.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$4m), followed by the United States.

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