Subheading · Chapter 71 · Heading 7104

7104.91

7104.91: Synthetic or reconstructed precious or semi-precious: other, diamonds

Synthetic diamonds (other)

Official description Diamonds

7104.91 is the HS subheading for synthetic diamonds (other), under heading 7104 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: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 7104 91 00 00 Diamonds 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 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/855, 2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9L49
    • 9Y49
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017

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£30.4m+3.4% · previous 12 months
Average import price£232,299.02 per kg
Jan 2024: £2.6mFeb 2024: £3.4mMar 2024: £2.8mApr 2024: £2.6mMay 2024: £2.7mJun 2024: £2.9mJul 2024: £2.7mAug 2024: £2.7mSept 2024: £2.3mOct 2024: £2.8mNov 2024: £2.7mDec 2024: £1.9mJan 2025: £3.1mFeb 2025: £2.1mMar 2025: £2.4mApr 2025: £2.6mMay 2025: £2.3mJun 2025: £2.3mJul 2025: £2.5mAug 2025: £2.3mSept 2025: £2.8mOct 2025: £3mNov 2025: £3mDec 2025: £2.2mJan 2026: £2.3mFeb 2026: £2.6mMar 2026: £2.6mApr 2026: £3.3mMay 2026: £1.9mJun 2026: £2mJul 2026: £2.4mAug 2026: £2.2m 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
India £26.5m 87.1% +9.5%
United States £1.7m 5.6% -42.4%
Hong Kong SAR China £472k 1.6% +2.5%
China £467k 1.5% +39.9%
Belgium £329k 1.1% -6.2%
Thailand £268k 0.9% +556.4%
Netherlands £177k 0.6% -41.3%
United Kingdom £153k 0.5% -11.6%

Same subheading in other tariffs

World trade in 2024

7104.91 · US$2bn

Trade value (US$) no reported trade < US$140kUS$140k+US$4m+US$33m+> US$75m

Exports: 71
  1. India: US$1bn
  2. United States: US$193m
  3. China: US$75m
  4. Thailand: US$45m
  5. Belgium: US$38m
  6. Hong Kong SAR China: US$38m
  7. South Africa: US$33m
  8. Israel: US$28m
  9. United Arab Emirates: US$25m
  10. Netherlands: US$19m
  11. Canada: US$11m
  12. United Kingdom: US$10m
  13. Singapore: US$7m
  14. Armenia: US$6m
  15. Germany: US$5m
  16. Japan: US$4m
  17. Switzerland: US$4m
  18. Russia: US$3m
  19. Italy: US$2m
  20. Australia: US$2m
  21. Ireland: US$2m
  22. Indonesia: US$2m
  23. South Korea: US$1m
  24. Vietnam: US$1m
  25. Malaysia: US$1m
  26. Spain: US$1m
  27. Austria: US$1m
  28. Taiwan: US$954k
  29. France: US$535k
  30. Türkiye: US$444k
  31. Cambodia: US$280k
  32. Ukraine: US$246k
  33. Laos: US$155k
  34. Botswana: US$140k
  35. Denmark: US$101k
  36. Afghanistan: US$56k
  37. New Zealand: US$55k
  38. Norway: US$54k
  39. Mexico: US$49k
  40. Mauritius: US$43k
  41. Estonia: US$41k
  42. Czechia: US$40k
  43. Sweden: US$38k
  44. St Kitts & Nevis: US$28k
  45. Croatia: US$24k
  46. Eswatini: US$23k
  47. Poland: US$13k
  48. Portugal: US$12k
  49. Mozambique: US$10k
  50. Brazil: US$9k
  51. Cameroon: US$8k
  52. Sri Lanka: US$7k
  53. Iceland: US$7k
  54. Colombia: US$6k
  55. Philippines: US$4k
  56. French Polynesia: US$4k
  57. Curaçao: US$4k
  58. Greece: US$1k
  59. Dominican Republic: US$900
  60. Slovakia: US$800

Top exporters

RankCountryValueShare
1 India US$1bn 72.5%
2 United States US$193m 9.4%
3 China US$75m 3.7%
4 Thailand US$45m 2.2%
5 Belgium US$38m 1.9%
6 Hong Kong SAR China US$38m 1.8%
7 South Africa US$33m 1.6%
8 Israel US$28m 1.4%
9 United Arab Emirates US$25m 1.2%
10 Netherlands US$19m 0.9%

Top importers

RankCountryValueShare
1 United States US$939m 45.8%
2 Hong Kong SAR China US$323m 15.8%
3 United Arab Emirates US$235m 11.5%
4 India US$86m 4.2%
5 China US$81m 3.9%
6 Thailand US$55m 2.7%
7 Israel US$44m 2.1%
8 United Kingdom US$40m 2%
9 South Korea US$32m 1.6%
10 Belgium US$31m 1.5%

Import duty on this product around the world 93

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
  • 26number of duty-free countries (MFN)
  • 50%highest: Belize, Cameroon, Central African Republic

93

Importing countryMFN dutylines from – todata year
Albania 2% 2023
Algeria 23% 15% – 30% 2023
Armenia 14% 2023
Australia 0% 2023
Bahamas 0% 2022
Bahrain 5% 2023
Belize 50% 2023
Benin 5% 2023
Bermuda 6.5% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 10% 2022
Botswana 0% 2023
Burkina Faso 5% 2023
Burundi 25% 2023
Cameroon 30% 2023
Canada 0% 2023
Central African Republic 30% 2023
Chad 30% 2023
China 4% 2023
Congo - Brazzaville 30% 2023
Costa Rica 9% 2023
Dominican Republic 20% 2023
El Salvador 10% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 5% 2023
Ghana 5% 2023
Guatemala 10% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 14% 2023
Kenya 25% 2023
Kuwait 5% 2023
Lesotho 0% 2023
Liberia 5% 2023
Macao SAR China 0% 2023
Madagascar 10% 2023
Malaysia 0% 2023
Maldives 25% 2023
Mali 5% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 2.5% 2023
Mozambique 7.5% 2023
Namibia 0% 2023
Nepal 1% 2023
New Zealand 0% 2023
Nicaragua 10% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 10% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Panama 10% 2023
Papua New Guinea 0% 2023
Philippines 3% 2023
Qatar 5% 2023
Rwanda 25% 2023
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
South Africa 0% 2023
South Korea 5% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 25% 2023
St Vincent & the Grenadines 25% 2023
Switzerland 0.1%* 2023
Tanzania 25% 2023
Thailand 0% 2023
Togo 5% 2023
Türkiye 0% 2023
Uganda 25% 2023
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 3.2% 0% – 6.4% 2023
Vanuatu 0% 2023
Vietnam 0% 2023
Zambia 25% 2023
Zimbabwe 0.1% 2023

Tariff data years 2022–2023; 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
66749 Synthetic precious/semiprecious stones, n.e.s.
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
20177104.90changed
20127104.90changed
20077104.90changed
20027104.90changed
19967104.90changed
19927104.90changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Code history

Since 2022; before, these goods were classified under 7104.90.

The UK Global Tariff has one tariff line for subheading 7104.91; the duty is duty-free.

Subheading 7104.91 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 synthetic diamonds (other) into the UK came to £30.4m between September 2025 and August 2026 (up 3% on the year before); India supplied 87%, followed by United States.

In 2024, countries exported synthetic diamonds (other) worth US$2bn (−14.4% year on year).

The largest exporter was India (US$1bn), followed by the United States.

Questions and answers

What is the HS code for synthetic or reconstructed precious or semi-precious: other, diamonds?

Synthetic or reconstructed precious or semi-precious: other, diamonds fall under HS subheading 7104.91, part of heading 7104, in section XIV of the Harmonized System.

What is the import duty on synthetic or reconstructed precious or… in the UK?

Under the UK Global Tariff, imports under 7104.91 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 synthetic or reconstructed precious or… in the EU?

Under the EU Combined Nomenclature, imports under 7104.91 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 synthetic or reconstructed precious or…?

India, with US$1bn in 2024 (72.5% of world exports).

Which countries can export synthetic diamonds (other) 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 synthetic diamonds (other)?

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 synthetic diamonds (other) from?

In the 12 months to August 2026, the largest suppliers were India (87%), United States (6%) and Hong Kong SAR China (2%), out of total imports of £30.4m.

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