Subheading · Chapter 71 · Heading 7101
7101.10: Pearls, natural or cultured, whether or not worked: natural pearls
Official description Natural pearls
Subheading 7101.10 belongs to heading 7101 (pearls, natural or cultured) in chapter 71.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 7101 10 00 00 Natural pearls Freeg
- 7101 10 00 00 Natural pearls Freeg
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 3
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- 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)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| United Kingdom | £301k | 59.6% | +82.2% |
 Australia | £81k | 16% | +247.3% |
 Germany | £44k | 8.7% | — |
 China | £30k | 6% | +47% |
 Switzerland | £11k | 2.2% | — |
 Brazil | £11k | 2.1% | — |
 Indonesia | £8k | 1.7% | -89.4% |
 France | £7k | 1.4% | — |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines 
USA Free General (MFN) 2 tariff lines 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 3 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 2 tariff lines · average 2.5% 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 1 tariff line 
Nigeria 5% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$16kUS$16k+US$573k+US$3m+> US$12m
Exports: 80
- United States: US$15m
- Indonesia: US$13m
- Hong Kong SAR China: US$12m
- Switzerland: US$10m
- Japan: US$5m
- Qatar: US$3m
- India: US$3m
- China: US$3m
- France: US$3m
- Germany: US$3m
- Australia: US$2m
- United Arab Emirates: US$2m
- Bahrain: US$2m
- United Kingdom: US$2m
- Belize: US$1m
- French Polynesia: US$1m
- Bahamas: US$928k
- Mexico: US$811k
- Italy: US$573k
- Philippines: US$478k
- Singapore: US$317k
- Thailand: US$295k
- Saudi Arabia: US$226k
- Myanmar (Burma): US$210k
- Vietnam: US$128k
- Belgium: US$115k
- South Africa: US$90k
- Fiji: US$74k
- Honduras: US$60k
- South Korea: US$38k
- Guatemala: US$31k
- Zambia: US$25k
- Taiwan: US$23k
- Netherlands: US$21k
- Malaysia: US$21k
- Austria: US$19k
- Denmark: US$18k
- Türkiye: US$16k
- Spain: US$11k
- Brazil: US$9k
- Malawi: US$9k
- Cyprus: US$8k
- Sweden: US$8k
- New Zealand: US$5k
- Côte d’Ivoire: US$4k
- Dominican Republic: US$4k
- Sri Lanka: US$3k
- Armenia: US$2k
- Romania: US$1k
- Senegal: US$1k
- Costa Rica: US$1k
- Lebanon: US$1k
- Greenland: US$800
- Egypt: US$600
- Morocco: US$600
- Pakistan: US$600
- Canada: US$500
- Norway: US$500
- Togo: US$500
- Finland: US$400
Trade value (US$) no reported trade < US$14kUS$14k+US$93k+US$2m+> US$9m
Imports: 107
- Switzerland: US$15m
- Australia: US$11m
- Hong Kong SAR China: US$9m
- Japan: US$9m
- United States: US$9m
- Qatar: US$6m
- India: US$4m
- France: US$4m
- Bahrain: US$3m
- United Arab Emirates: US$2m
- Thailand: US$2m
- Italy: US$2m
- United Kingdom: US$1m
- Canada: US$735k
- Singapore: US$692k
- Belgium: US$650k
- Saudi Arabia: US$642k
- Côte d’Ivoire: US$555k
- Ecuador: US$221k
- Spain: US$183k
- Germany: US$181k
- Malaysia: US$135k
- Oman: US$114k
- Finland: US$110k
- China: US$105k
- Russia: US$93k
- Israel: US$91k
- South Korea: US$83k
- Austria: US$78k
- New Zealand: US$73k
- Portugal: US$71k
- Mexico: US$67k
- Netherlands: US$61k
- Chile: US$61k
- Taiwan: US$57k
- Greece: US$56k
- Sweden: US$55k
- Mauritius: US$45k
- Egypt: US$44k
- Czechia: US$40k
- Senegal: US$37k
- Denmark: US$36k
- Ireland: US$32k
- South Africa: US$29k
- Poland: US$27k
- Peru: US$26k
- Seychelles: US$24k
- Argentina: US$21k
- Indonesia: US$20k
- Sint Maarten: US$19k
- Luxembourg: US$14k
- Malta: US$14k
- Romania: US$13k
- Türkiye: US$10k
- Costa Rica: US$8k
- Uganda: US$6k
- Cyprus: US$6k
- Kazakhstan: US$6k
- Armenia: US$6k
- Honduras: US$5k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$15m | 17.5% |
| 2 | Indonesia | US$13m | 15.9% |
| 3 |  Hong Kong SAR China | US$12m | 13.9% |
| 4 | Switzerland | US$10m | 12.5% |
| 5 | Japan | US$5m | 5.4% |
| 6 |  Qatar | US$3m | 3.8% |
| 7 |  India | US$3m | 3.7% |
| 8 | China | US$3m | 3.6% |
| 9 | France | US$3m | 3.4% |
| 10 | Germany | US$3m | 3.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Switzerland | US$15m | 18% |
| 2 | Australia | US$11m | 13.5% |
| 3 | Hong Kong SAR China | US$9m | 10.7% |
| 4 | Japan | US$9m | 10.6% |
| 5 | United States | US$9m | 10.6% |
| 6 | Qatar | US$6m | 7.3% |
| 7 | India | US$4m | 5.2% |
| 8 | France | US$4m | 4.9% |
| 9 |  Bahrain | US$3m | 4.1% |
| 10 |  United Arab Emirates | US$2m | 2.8% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 6%median duty
- 39number of duty-free countries (MFN)
- 59%highest: Cook Islands, Angola, Barbados
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 50% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 30% | 2021 · HS 2007 | |
| Argentina | 10% | 2023 · HS 2017 | |
 Armenia | 10% | 2023 | |
 Aruba | 3% | 2021 · HS 2012 | |
| Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
| Bahrain | 5% | 2023 | |
 Bangladesh | 5% | 2023 · HS 2017 | |
 Barbados | 50% | 2022 · HS 2017 | |
 Belarus | 10% | 2021 · HS 2017 | |
 Belize | 50% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 6.5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 10% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 0% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 40% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 21% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 59% | 18% – 100% | 2022 · HS 2017 |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 35% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 2% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 15% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 35% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 50% | 2023 · HS 2017 | |
 Haiti | 15% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 10% | 2023 | |
| Indonesia | 10% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 10% | 2023 | |
 Kenya | 25% | 2023 | |
 Kiribati | 50% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 10% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 25% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 35% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 30% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 1% | 2023 | |
| New Zealand | 2.5% | 0% – 5% | 2023 |
 Nicaragua | 10% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 15% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 0% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 13% | 10% – 15% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
| Qatar | 5% | 2023 | |
 Russia | 10% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 30% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 10% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 25% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 40% | 2023 · HS 2007 | |
| Switzerland | 0.6%* | 2023 | |
 Syria | 5% | 2020 · HS 2012 | |
 Tajikistan | 10% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 0% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 20% | 2023 · HS 2017 | |
 Trinidad & Tobago | 30% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 33% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 5% | 2023 · HS 2017 | |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 10% | 2023 · HS 2017 | |
 Vietnam | 3% | 2023 | |
 Wallis & Futuna | 15% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 66711 Natural pearls
- End use (BEC Rev. 5)
- Intermediate goods · BEC 411210
- CPC 2.1 product
- 38210 Pearls, natural or cultured and unworked
- ISIC Rev. 4 activity
- 0311 Marine fishing0321 Marine aquaculture
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 7101.10 | unchanged |
| 2012 | 7101.10 | unchanged |
| 2007 | 7101.10 | unchanged |
| 2002 | 7101.10 | unchanged |
| 1996 | 7101.10 | unchanged |
| 1992 | 7101.10, 7116.10 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
The UK Global Tariff has one tariff line for subheading 7101.10; the duty is duty-free.
Subheading 7101.10 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
Imports of these goods into the UK came to £505.4k between September 2025 and August 2026 (up 7% on the year before); United Kingdom supplied 60%, followed by Australia.
In 2024, countries exported these goods worth US$84m (+1.7% year on year).
The largest exporter was the United States (US$15m), followed by Indonesia.
Questions and answers
What is the HS code for pearls, natural or cultured, whether or not worked: natural pearls?
Pearls, natural or cultured, whether or not worked: natural pearls fall under HS subheading 7101.10, part of heading 7101, in section XIV of the Harmonized System.
What is the import duty on pearls, natural or cultured in the UK?
Under the UK Global Tariff, imports under 7101.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on pearls, natural or cultured in the EU?
Under the EU Combined Nomenclature, imports under 7101.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most pearls, natural or cultured?
The United States, with US$15m in 2024 (17.5% of world exports).
Which countries can export these goods to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were United Kingdom (60%), Australia (16%) and Germany (9%), out of total imports of £505.4k.