Subheading · Chapter 71 · Heading 7103
7103.91: Rubies, sapphires and emeralds
Worked rubies, sapphires and emeralds
7103.91 is the HS subheading for worked rubies, sapphires and emeralds, under heading 7103 in chapter 71.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 7103 91 00 00 Rubies, sapphires and emeralds Freeg
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 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 |
|---|---|---|---|
| £15.7m | 17.6% | -43.5% | |
| £13m | 14.6% | +3% | |
| £11.2m | 12.6% | -64.2% | |
| £9m | 10.1% | +93.5% | |
| £7.7m | 8.7% | -75.8% | |
| £5.5m | 6.2% | -60.1% | |
| £4.5m | 5.1% | -68.8% | |
| £4.5m | 5.1% | -45.8% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$447kUS$447k+US$6m+US$150m+> US$518m
Exports: 108
- United States: US$1.1bn
- Thailand: US$835m
- Switzerland: US$701m
- Hong Kong SAR China: US$518m
- India: US$368m
- Sri Lanka: US$297m
- France: US$281m
- Mozambique: US$240m
- Zambia: US$228m
- Colombia: US$183m
- United Kingdom: US$150m
- Italy: US$136m
- Israel: US$134m
- United Arab Emirates: US$104m
- Myanmar (Burma): US$90m
- China: US$73m
- Madagascar: US$66m
- Germany: US$59m
- Japan: US$46m
- Singapore: US$39m
- Belgium: US$26m
- Brazil: US$26m
- South Africa: US$10m
- Taiwan: US$9m
- Canada: US$8m
- Philippines: US$7m
- Armenia: US$6m
- South Korea: US$6m
- Malaysia: US$6m
- Australia: US$5m
- Austria: US$5m
- Brunei: US$4m
- Tanzania: US$4m
- Netherlands: US$3m
- Vietnam: US$3m
- Spain: US$2m
- Kuwait: US$2m
- Greenland: US$2m
- Pakistan: US$2m
- Afghanistan: US$2m
- Nigeria: US$968k
- Saudi Arabia: US$814k
- Türkiye: US$805k
- Russia: US$746k
- Bermuda: US$734k
- British Virgin Islands: US$609k
- Sierra Leone: US$598k
- Moldova: US$592k
- Ethiopia: US$539k
- Cambodia: US$537k
- Czechia: US$505k
- Panama: US$470k
- Mexico: US$447k
- Lithuania: US$363k
- Lebanon: US$350k
- New Zealand: US$229k
- Eswatini: US$209k
- Costa Rica: US$175k
- Macao SAR China: US$166k
- Portugal: US$160k
Trade value (US$) no reported trade < US$252kUS$252k+US$3m+US$50m+> US$620m
Imports: 120
- Hong Kong SAR China: US$1.5bn
- United States: US$1.4bn
- Switzerland: US$763m
- Thailand: US$620m
- France: US$535m
- Italy: US$221m
- United Arab Emirates: US$170m
- United Kingdom: US$158m
- India: US$80m
- China: US$67m
- Germany: US$54m
- Japan: US$50m
- Belgium: US$43m
- Singapore: US$31m
- Israel: US$29m
- Sri Lanka: US$18m
- Armenia: US$15m
- Qatar: US$11m
- Canada: US$10m
- Australia: US$8m
- Russia: US$8m
- South Korea: US$7m
- Taiwan: US$7m
- Austria: US$5m
- Spain: US$5m
- Malaysia: US$4m
- South Africa: US$4m
- British Virgin Islands: US$4m
- Vietnam: US$3m
- Türkiye: US$3m
- Lebanon: US$2m
- Netherlands: US$2m
- New Zealand: US$2m
- Brazil: US$2m
- Czechia: US$2m
- Colombia: US$1m
- Portugal: US$1m
- Slovenia: US$983k
- Greece: US$913k
- Mexico: US$838k
- Indonesia: US$764k
- Kyrgyzstan: US$732k
- Bahrain: US$666k
- Ireland: US$666k
- Sint Maarten: US$640k
- Lithuania: US$613k
- Nepal: US$542k
- Kuwait: US$508k
- Poland: US$505k
- Panama: US$489k
- Denmark: US$445k
- Peru: US$334k
- Saudi Arabia: US$311k
- Costa Rica: US$293k
- Cambodia: US$286k
- Sweden: US$283k
- Hungary: US$277k
- Malta: US$273k
- Pakistan: US$253k
- Philippines: US$250k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1.1bn | 19.4% | |
| 2 | US$835m | 14.3% | |
| 3 | US$701m | 12% | |
| 4 | US$518m | 8.9% | |
| 5 | US$368m | 6.3% | |
| 6 | US$297m | 5.1% | |
| 7 | US$281m | 4.8% | |
| 8 | US$240m | 4.1% | |
| 9 | US$228m | 3.9% | |
| 10 | US$183m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1.5bn | 25.6% | |
| 2 | US$1.4bn | 23.6% | |
| 3 | US$763m | 13.1% | |
| 4 | US$620m | 10.6% | |
| 5 | US$535m | 9.2% | |
| 6 | US$221m | 3.8% | |
| 7 | US$170m | 2.9% | |
| 8 | US$158m | 2.7% | |
| 9 | US$80m | 1.4% | |
| 10 | US$67m | 1.2% |
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.
- 10%median duty
- 42number of duty-free countries (MFN)
- 50%highest: Angola, Barbados, Belize
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 23% | 15% – 30% | 2023 | |
| 50% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 30% | 2021 · HS 2007 | ||
| 10% | 2023 · HS 2017 | ||
| 12% | 2023 | ||
| 3% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 50% | 2022 · HS 2017 | ||
| 12% | 2021 · HS 2017 | ||
| 50% | 2023 | ||
| 10% | 2023 | ||
| 6.5% | 2023 | ||
| 10% | 2022 | ||
| 15% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 40% | 2023 · HS 2017 | ||
| 12% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 4% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 35% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2022 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 35% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 8% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 35% | 2023 · HS 2012 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 50% | 2023 · HS 2017 | ||
| 15% | 2020 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 50% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 35% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 20% | 2023 | ||
| 13% | 5% – 30% | 2023 · HS 2017 | |
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 1% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 20% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 30% | 2023 · HS 2012 | ||
| 10% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 40% | 2023 · HS 2007 | ||
| 0%* | 2023 | ||
| 10% | 2020 · HS 2012 | ||
| 15% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 30% | 2023 · HS 2012 | ||
| 5% | 2023 | ||
| 33% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0.2% | 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
- 66739 Precious stones (other than diamonds), worked other than simply sawn/roughly shaped
- End use (BEC Rev. 5)
- Intermediate goods · BEC 411210
- CPC 2.1 product
- 38220 Cultured pearls, precious or semi-precious stones, and synthetic or reconstructed precious or semi-precious stones (except industrial diamonds and piezo-electric quartz), worked (except simply sawn, cleaved, bruted or roughly shaped), but not strung, mounted or set
- ISIC Rev. 4 activity
- 3211 Manufacture of jewellery and related articles
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 7103.91 | unchanged |
| 2012 | 7103.91 | unchanged |
| 2007 | 7103.91 | unchanged |
| 2002 | 7103.91 | unchanged |
| 1996 | 7103.91 | unchanged |
| 1992 | 7103.91 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Subheading 7103.91 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 7103.91; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported worked rubies, sapphires and emeralds worth £88.9m (down 50% on the year before), at an average of £197,228.03 per kg; United Kingdom supplied 18%, followed by Thailand.
World trade in worked rubies, sapphires and emeralds reached US$5.8bn in 2024, down 8.7% on 2023.
The United States was the largest exporter with 19.4% of the total, ahead of Thailand.
Questions and answers
What is the HS code for rubies, sapphires and emeralds?
Rubies, sapphires and emeralds fall under HS subheading 7103.91, part of heading 7103, in section XIV of the Harmonized System.
What is the import duty on rubies, sapphires and emeralds in the UK?
Under the UK Global Tariff, imports under 7103.91 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 rubies, sapphires and emeralds in the EU?
Under the EU Combined Nomenclature, imports under 7103.91 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 rubies, sapphires and emeralds?
The United States, with US$1.1bn in 2024 (19.4% of world exports).
Which countries can export worked rubies, sapphires and emeralds 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 worked rubies, sapphires and emeralds?
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 worked rubies, sapphires and emeralds from?
In the 12 months to August 2026, the largest suppliers were United Kingdom (18%), Thailand (15%) and Hong Kong SAR China (13%), out of total imports of £88.9m.