Subheading · Chapter 71 · Heading 7103

7103.10

7103.10: Unworked or simply sawn or roughly shaped

Subheading 7103.10 belongs to heading 7103 (precious stones) in chapter 71.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 7103 10 00 00 Unworked or simply sawn or roughly shaped Free

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 2

  • 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£2.9m+60.6% · previous 12 months
Average import price£25.04 per kg
Jan 2024: £165kFeb 2024: £144kMar 2024: £111kApr 2024: £144kMay 2024: £169kJun 2024: £194kJul 2024: £183kAug 2024: £91kSept 2024: £132kOct 2024: £78kNov 2024: £156kDec 2024: £103kJan 2025: £111kFeb 2025: £257kMar 2025: £164kApr 2025: £249kMay 2025: £133kJun 2025: £127kJul 2025: £179kAug 2025: £130kSept 2025: £159kOct 2025: £141kNov 2025: £149kDec 2025: £664kJan 2026: £221kFeb 2026: £812kMar 2026: £80kApr 2026: £185kMay 2026: £34kJun 2026: £61kJul 2026: £234kAug 2026: £181k 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
United States £1.3m 42.8% +293.7%
China £474k 16.2% +33.3%
Brazil £190k 6.5% -19.5%
India £171k 5.9% -21.8%
Sri Lanka £164k 5.6% +218.3%
Morocco £104k 3.6% +562.8%
South Africa £81k 2.8% +125.1%
Madagascar £62k 2.1% -20.9%

Same subheading in other tariffs

World trade in 2024

7103.10 · US$1bn

Trade value (US$) no reported trade < US$335kUS$335k+US$4m+US$35m+> US$84m

Exports: 127
  1. Singapore: US$136m
  2. Myanmar (Burma): US$99m
  3. Zambia: US$94m
  4. Thailand: US$84m
  5. Brazil: US$79m
  6. Uruguay: US$71m
  7. China: US$60m
  8. Mozambique: US$52m
  9. Sri Lanka: US$51m
  10. Madagascar: US$49m
  11. Hong Kong SAR China: US$48m
  12. Tanzania: US$43m
  13. India: US$35m
  14. United States: US$32m
  15. United Arab Emirates: US$22m
  16. Russia: US$21m
  17. South Africa: US$20m
  18. Israel: US$13m
  19. Nigeria: US$11m
  20. Colombia: US$10m
  21. Kenya: US$9m
  22. Germany: US$8m
  23. Australia: US$8m
  24. Belgium: US$8m
  25. Armenia: US$7m
  26. Canada: US$7m
  27. Mongolia: US$7m
  28. South Korea: US$6m
  29. Ethiopia: US$5m
  30. Malaysia: US$5m
  31. Pakistan: US$5m
  32. Afghanistan: US$4m
  33. Guatemala: US$4m
  34. Mexico: US$4m
  35. Kazakhstan: US$3m
  36. Switzerland: US$3m
  37. Kyrgyzstan: US$3m
  38. Dominican Republic: US$2m
  39. Czechia: US$2m
  40. Congo - Kinshasa: US$2m
  41. Morocco: US$2m
  42. Yemen: US$2m
  43. Argentina: US$2m
  44. Peru: US$2m
  45. United Kingdom: US$2m
  46. Rwanda: US$1m
  47. Italy: US$1m
  48. Türkiye: US$1m
  49. Bolivia: US$1m
  50. Eswatini: US$912k
  51. Zimbabwe: US$863k
  52. Indonesia: US$854k
  53. France: US$837k
  54. Spain: US$813k
  55. Portugal: US$806k
  56. Japan: US$570k
  57. Mali: US$562k
  58. Malawi: US$524k
  59. Netherlands: US$524k
  60. Austria: US$473k

Top exporters

RankCountryValueShare
1 Singapore US$136m 11.8%
2 Myanmar (Burma) US$99m 8.5%
3 Zambia US$94m 8.1%
4 Thailand US$84m 7.3%
5 Brazil US$79m 6.9%
6 Uruguay US$71m 6.1%
7 China US$60m 5.2%
8 Mozambique US$52m 4.5%
9 Sri Lanka US$51m 4.4%
10 Madagascar US$49m 4.3%

Top importers

RankCountryValueShare
1 China US$323m 28%
2 India US$260m 22.5%
3 Hong Kong SAR China US$200m 17.3%
4 Singapore US$89m 7.7%
5 United States US$50m 4.3%
6 Thailand US$50m 4.3%
7 Australia US$33m 2.8%
8 United Arab Emirates US$31m 2.7%
9 Germany US$21m 1.8%
10 Israel US$10m 0.8%

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.

  • 5%median duty
  • 41number of duty-free countries (MFN)
  • 50%highest: Angola, Barbados, Belize

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 2% 2023
Algeria 23% 15% – 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 30% 2021 · HS 2007
Argentina 8% 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 13% 10% – 15% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 0% 2023
Brazil 8% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 8.3% 0% – 25% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 40% 2023 · HS 2017
Cayman Islands 12% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 3% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 35% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 0% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 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 5% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 50% 2023 · HS 2017
Haiti 15% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 0% 2023
Iran 12% 5% – 15% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 8.3% 0% – 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 2.4%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 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) 15% 0% – 30% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 1% 2023
New Zealand 0% 2023
Nicaragua 5% 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 5% 2023
Papua New Guinea 0% 2023
Paraguay 8% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 8.3% 0% – 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 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 1% 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 10% 2021 · HS 2017
Suriname 40% 2023 · HS 2007
Switzerland 17%* 2023
Syria 5% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 8.3% 0% – 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 8.3% 0% – 25% 2023
Ukraine 2% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 5.3% 0% – 11% 2023
Uruguay 8% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 8% 2023 · HS 2017
Vietnam 0% 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
66731 Precious stones (other than diamonds), unworked/simply sawn/roughly shaped
End use (BEC Rev. 5)
Intermediate goods · BEC 411210
CPC 2.1 product
16310 Precious stones (including diamonds, but not industrial diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped
ISIC Rev. 4 activity
0899 Other mining and quarrying n.e.c.

Earlier HS editions

HSCode
20177103.10unchanged
20127103.10unchanged
20077103.10unchanged
20027103.10unchanged
19967103.10unchanged
19927103.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 3

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.

  • N356876 U.S. CBP 13 January 2026 · 7103.10.20.00

    The tariff classification, country of origin, marking, and USMCA eligibility of amethysts.

  • H311301 U.S. CBP 4 June 2021 · 7103.10.20

    Revocation of NY F86134, NY N004112, NY N004200, and NY N015557; Classification of Certain Mineral Stones

  • N272335 U.S. CBP 18 February 2016 · 7103.10.20.80

    The tariff classification of unworked emeralds from Columbia.

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  2. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

Rule changes →

The UK Global Tariff has one tariff line for subheading 7103.10; the duty is duty-free.

Subheading 7103.10 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.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £2.9m between September 2025 and August 2026 (up 61% on the year before); United States supplied 43%, followed by China.

In 2024, countries exported these goods worth US$1bn (+3.4% year on year).

The largest exporter was Singapore (US$136m), followed by Myanmar (Burma).

Questions and answers

What is the HS code for unworked or simply sawn or roughly shaped?

Unworked or simply sawn or roughly shaped fall under HS subheading 7103.10, part of heading 7103, in section XIV of the Harmonized System.

What is the import duty on unworked or simply sawn or roughly shaped in the UK?

Under the UK Global Tariff, imports under 7103.10 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 unworked or simply sawn or roughly shaped in the EU?

Under the EU Combined Nomenclature, imports under 7103.10 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 unworked or simply sawn or roughly shaped?

Singapore, with US$136m in 2024 (11.8% 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.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were United States (43%), China (16%) and Brazil (7%), out of total imports of £2.9m.

Download as CSV Follow changes (RSS)