Subheading · Chapter 71 · Heading 7103

7103.99

7103.99: Precious stones: otherwise worked, other

Other worked precious and semi-precious stones

Official description Other

7103.99 is the HS subheading for other worked precious and semi-precious stones, under heading 7103 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 99 00 00 Other 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 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£44.4m+66.7% · previous 12 months
Average import price£209.59 per kg
Jan 2024: £1.6mFeb 2024: £1.5mMar 2024: £1.8mApr 2024: £2.9mMay 2024: £3mJun 2024: £1.2mJul 2024: £1.6mAug 2024: £1.4mSept 2024: £2.3mOct 2024: £1.4mNov 2024: £2.1mDec 2024: £2.9mJan 2025: £797kFeb 2025: £7mMar 2025: £1.9mApr 2025: £1.8mMay 2025: £1.1mJun 2025: £2.2mJul 2025: £1.9mAug 2025: £1.2mSept 2025: £3.8mOct 2025: £3.6mNov 2025: £2mDec 2025: £1.2mJan 2026: £978kFeb 2026: £4.2mMar 2026: £8.1mApr 2026: £1mMay 2026: £4.4mJun 2026: £4mJul 2026: £7.7mAug 2026: £3.3m 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
Hong Kong SAR China £9m 20.2% +569.7%
Brazil £8.1m 18.2% +16.3%
Thailand £3.9m 8.9% +103.7%
Germany £3.9m 8.9% +29.4%
India £3.7m 8.4% +3.4%
United States £3.1m 6.9% +46.2%
Mozambique £2.8m 6.4% +1,333.7%
United Kingdom £1.9m 4.2% -52.2%

Same subheading in other tariffs

World trade in 2024

7103.99 · US$2.1bn

Trade value (US$) no reported trade < US$122kUS$122k+US$3m+US$35m+> US$156m

Exports: 150
  1. Thailand: US$316m
  2. India: US$249m
  3. United States: US$214m
  4. Hong Kong SAR China: US$201m
  5. Germany: US$156m
  6. Brazil: US$101m
  7. China: US$91m
  8. Switzerland: US$78m
  9. Israel: US$74m
  10. Mozambique: US$69m
  11. Madagascar: US$61m
  12. France: US$46m
  13. Italy: US$44m
  14. Tanzania: US$43m
  15. Australia: US$35m
  16. Sri Lanka: US$31m
  17. Armenia: US$23m
  18. Colombia: US$23m
  19. Myanmar (Burma): US$21m
  20. Singapore: US$20m
  21. United Arab Emirates: US$20m
  22. United Kingdom: US$18m
  23. Nigeria: US$15m
  24. Uruguay: US$14m
  25. Japan: US$13m
  26. Vietnam: US$11m
  27. Belgium: US$10m
  28. Zambia: US$9m
  29. South Africa: US$6m
  30. Canada: US$6m
  31. Türkiye: US$5m
  32. Malaysia: US$5m
  33. Taiwan: US$4m
  34. Romania: US$4m
  35. Poland: US$3m
  36. Pakistan: US$3m
  37. Czechia: US$3m
  38. Ethiopia: US$3m
  39. Russia: US$2m
  40. Mexico: US$2m
  41. Kenya: US$2m
  42. Indonesia: US$2m
  43. Spain: US$1m
  44. Austria: US$1m
  45. Morocco: US$1m
  46. New Zealand: US$1m
  47. Moldova: US$936k
  48. Congo - Kinshasa: US$867k
  49. Afghanistan: US$846k
  50. Portugal: US$658k
  51. Tajikistan: US$640k
  52. South Korea: US$615k
  53. Kazakhstan: US$536k
  54. Estonia: US$502k
  55. Bolivia: US$496k
  56. Peru: US$463k
  57. Kuwait: US$393k
  58. Cambodia: US$377k
  59. Eswatini: US$328k
  60. Netherlands: US$319k

Top exporters

RankCountryValueShare
1 Thailand US$316m 15.2%
2 India US$249m 12%
3 United States US$214m 10.3%
4 Hong Kong SAR China US$201m 9.7%
5 Germany US$156m 7.5%
6 Brazil US$101m 4.9%
7 China US$91m 4.4%
8 Switzerland US$78m 3.8%
9 Israel US$74m 3.6%
10 Mozambique US$69m 3.3%

Top importers

RankCountryValueShare
1 United States US$537m 25.9%
2 Hong Kong SAR China US$445m 21.4%
3 Thailand US$245m 11.8%
4 Switzerland US$105m 5.1%
5 France US$99m 4.8%
6 Italy US$98m 4.7%
7 China US$85m 4.1%
8 Germany US$66m 3.2%
9 Japan US$55m 2.7%
10 Israel US$53m 2.6%

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.

  • 8.3%median duty
  • 39number 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 10% 2023 · HS 2017
Armenia 15% 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 15% 2021 · HS 2017
Belize 50% 2023
Benin 10% 2023
Bermuda 6.5% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 0% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 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 4% 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 10% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 35% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 0% 2023 · HS 2017
Egypt 10% 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 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 35% 2023 · HS 2012
Guatemala 5% 2023
Guinea 10% 2023
Guinea-Bissau 10% 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 15% 5% – 20% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 15% 2023
Kenya 8.3% 0% – 25% 2023
Kiribati 50% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 15% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 3%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 10% 2023
Mauritania 10% 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 20% 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 5% 2023
Niger 10% 2023
Nigeria 10% 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 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 15% 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 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 5% 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 1.3%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 8.3% 0% – 25% 2023
Thailand 0% 2023
Togo 10% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 30% 2023 · HS 2012
Türkiye 5% 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 10% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 10% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 15% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 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

HSCode
20177103.99unchanged
20127103.99unchanged
20077103.99unchanged
20027103.99unchanged
19967103.99unchanged
19927103.99unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 5

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.

  • N338908 U.S. CBP 29 March 2024 · 7103.99.50.00

    The tariff classification of semiprecious stones from China

  • N327192 U.S. CBP 17 August 2022 · 7103.99.50.00

    The tariff classification of semiprecious stones from China

  • N318234 U.S. CBP 7 April 2021 · 7103.99.50.00

    The tariff classification of semi-precious stones from Brazil, China, India, and Peru

  • N290805 U.S. CBP 12 October 2017 · 7103.99.50.00

    The tariff classification of chakra stones from India.

  • N289650 U.S. CBP 20 September 2017 · 7103.99.50.80

    The tariff classification of chakra stones from India.

Subheading 7103.99 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 7103.99; 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 other worked precious and semi-precious stones worth £44.4m (up 67% on the year before), at an average of £209.59 per kg; Hong Kong SAR China supplied 20%, followed by Brazil.

World trade in other worked precious and semi-precious stones reached US$2.1bn in 2024, down 38.6% on 2023.

Thailand was the largest exporter with 15.2% of the total, ahead of India.

Questions and answers

What is the HS code for precious stones: otherwise worked, other?

Precious stones: otherwise worked, other fall under HS subheading 7103.99, part of heading 7103, in section XIV of the Harmonized System.

What is the import duty on precious stones: otherwise worked, other in the UK?

Under the UK Global Tariff, imports under 7103.99 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 precious stones: otherwise worked, other in the EU?

Under the EU Combined Nomenclature, imports under 7103.99 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 precious stones: otherwise worked, other?

Thailand, with US$316m in 2024 (15.2% of world exports).

Which countries can export other worked precious and semi-precious stones 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 other worked precious and semi-precious stones?

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 other worked precious and semi-precious stones from?

In the 12 months to August 2026, the largest suppliers were Hong Kong SAR China (20%), Brazil (18%) and Thailand (9%), out of total imports of £44.4m.

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