Subheading · Chapter 71 · Heading 7101

7101.21

7101.21: Pearls, natural or cultured, whether or not worked: cultured pearls, unworked

Official description Unworked

Subheading 7101.21 belongs to heading 7101 (pearls, natural or cultured) in chapter 71.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges — Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 7101 21 00 00 Unworked Freeg
  2. 7101 21 00 00 Unworked 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 controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • 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 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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£432k+80.8% · previous 12 months
Average import price£2,437.94 per kg
Jan 2024: £14kFeb 2024: £20kMar 2024: £25kApr 2024: £6kMay 2024: £14kJun 2024: £8kJul 2024: £22kAug 2024: £6kSept 2024: £11kOct 2024: £12kNov 2024: £10kDec 2024: £9kJan 2025: £5kFeb 2025: £24kMar 2025: £27kApr 2025: £25kMay 2025: £19kJun 2025: £7kJul 2025: £74kAug 2025: £15kSept 2025: £53kOct 2025: £22kNov 2025: £65kDec 2025: £39kJan 2026: £6kFeb 2026: £31kMar 2026: £96kApr 2026: £17kMay 2026: £17kJun 2026: £62kJul 2026: £17kAug 2026: £9k 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 £150k 34.7% +168.9%
Australia £129k 29.9% +663.5%
United States £39k 9% +30.2%
Japan £35k 8% +43.4%
French Polynesia £31k 7.3% +14.5%
Indonesia £22k 5.2% +8.8%
France £8k 1.9% -80.8%
India £4k 1% -60.6%

Same subheading in other tariffs

World trade in 2024

7101.21 · US$473.2m

Trade value (US$) no reported trade < US$111.8kUS$111.8k+US$2.4m+US$24.5m+> US$89.4m

Exports: 52
  1. Australia: US$117.6m
  2. Japan: US$89.4m
  3. Indonesia: US$79.1m
  4. French Polynesia: US$71.4m
  5. Philippines: US$24.5m
  6. United States: US$22.2m
  7. Hong Kong SAR China: US$22.2m
  8. China: US$16m
  9. Myanmar (Burma): US$11m
  10. Vietnam: US$6.9m
  11. Switzerland: US$3.2m
  12. India: US$2.4m
  13. Thailand: US$2.3m
  14. Taiwan: US$1.5m
  15. France: US$926.7k
  16. South Africa: US$548.6k
  17. Austria: US$425.9k
  18. Canada: US$383.9k
  19. Italy: US$330.5k
  20. Spain: US$174.7k
  21. New Zealand: US$159.9k
  22. Singapore: US$149.4k
  23. Germany: US$134.8k
  24. United Arab Emirates: US$111.8k
  25. Zambia: US$103.8k
  26. United Kingdom: US$70.2k
  27. Brazil: US$51k
  28. Belgium: US$48.8k
  29. Denmark: US$43k
  30. South Korea: US$34.5k
  31. Netherlands: US$21.5k
  32. Haiti: US$8.2k
  33. Norway: US$5.4k
  34. French Southern Territories: US$5.2k
  35. Mexico: US$4.2k
  36. Armenia: US$3.4k
  37. Poland: US$3.1k
  38. Sweden: US$1.3k
  39. Israel: US$900
  40. Greece: US$800
  41. Czechia: US$700
  42. Peru: US$600
  43. Portugal: US$500
  44. Türkiye: US$300
  45. Bahrain: US$100
  46. Dominican Republic: US$100
  47. Nigeria: US$100
  48. Senegal: US$100
  49. Burkina Faso: US$0
  50. Côte d’Ivoire: US$0
  51. Sri Lanka: US$0
  52. Pakistan: US$0

Top exporters

RankCountryValueShare
1 Australia US$117.6m 24.8%
2 Japan US$89.4m 18.9%
3 Indonesia US$79.1m 16.7%
4 French Polynesia US$71.4m 15.1%
5 Philippines US$24.5m 5.2%
6 United States US$22.2m 4.7%
7 Hong Kong SAR China US$22.2m 4.7%
8 China US$16m 3.4%
9 Myanmar (Burma) US$11m 2.3%
10 Vietnam US$6.9m 1.5%

Top importers

RankCountryValueShare
1 Japan US$260.4m 55%
2 Hong Kong SAR China US$141.1m 29.8%
3 China US$13.4m 2.8%
4 India US$12.9m 2.7%
5 United States US$12.8m 2.7%
6 Thailand US$11.1m 2.3%
7 Australia US$5m 1.1%
8 Macao SAR China US$3.7m 0.8%
9 Taiwan US$3.4m 0.7%
10 Philippines US$2.6m 0.6%

The UK Global Tariff has one tariff line for subheading 7101.21; the duty is duty-free.

Subheading 7101.21 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 £431.5k between September 2025 and August 2026 (up 81% on the year before); China supplied 35%, followed by Australia.

In 2024, countries exported these goods worth US$473.2m (−8.9% year on year).

The largest exporter was Australia (US$117.6m), followed by Japan.

Questions and answers

What is the HS code for pearls, natural or cultured, whether or not worked: cultured pearls, unworked?

Pearls, natural or cultured, whether or not worked: cultured pearls, unworked fall under HS subheading 7101.21, 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 7101.21 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 7101.21 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?

Australia, with US$117.6m in 2024 (24.8% 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 China (35%), Australia (30%) and United States (9%), out of total imports of £431.5k.