Subheading · Chapter 71 · Heading 7104
7104.99: Synthetic or reconstructed precious or semi-precious: other, other
Official description Other
Subheading 7104.99 belongs to heading 7104 (synthetic or reconstructed precious or semi-precious stones) in chapter 71.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 7104 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 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
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 |
|---|---|---|---|
 United States | £1.4m | 23.8% | -41.6% |
 Switzerland | £1.1m | 20% | -26.9% |
 India | £997k | 17.5% | +306.6% |
 China | £707k | 12.4% | +20% |
 Netherlands | £338k | 5.9% | -47.1% |
 Japan | £252k | 4.4% | +32.5% |
 Ireland | £224k | 3.9% | -25.8% |
| United Kingdom | £139k | 2.4% | -55.1% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$64kUS$64k+US$1m+US$13m+> US$52m
Exports: 103
- China: US$134m
- Zambia: US$119m
- Thailand: US$52m
- Austria: US$39m
- United States: US$26m
- Russia: US$26m
- India: US$19m
- Switzerland: US$17m
- South Korea: US$16m
- Hong Kong SAR China: US$13m
- Japan: US$13m
- Germany: US$12m
- United Kingdom: US$12m
- Mauritius: US$12m
- Portugal: US$10m
- Czechia: US$6m
- Armenia: US$4m
- France: US$4m
- Taiwan: US$3m
- Canada: US$2m
- Malaysia: US$2m
- Sri Lanka: US$2m
- Singapore: US$1m
- Israel: US$1m
- United Arab Emirates: US$1m
- Vietnam: US$933k
- Belgium: US$645k
- Italy: US$589k
- Netherlands: US$586k
- Australia: US$381k
- Türkiye: US$361k
- Ireland: US$266k
- Poland: US$242k
- South Africa: US$226k
- Madagascar: US$219k
- Brazil: US$176k
- Indonesia: US$159k
- Kazakhstan: US$147k
- Pakistan: US$146k
- Mexico: US$141k
- Eswatini: US$103k
- Latvia: US$83k
- Spain: US$81k
- Jordan: US$81k
- Egypt: US$79k
- Sweden: US$71k
- Philippines: US$64k
- Peru: US$47k
- Greece: US$39k
- Morocco: US$35k
- Afghanistan: US$34k
- Botswana: US$34k
- Lithuania: US$28k
- Uzbekistan: US$25k
- Kenya: US$25k
- Ukraine: US$20k
- Ethiopia: US$19k
- Norway: US$17k
- New Zealand: US$16k
- Romania: US$14k
Trade value (US$) no reported trade < US$95kUS$95k+US$2m+US$13m+> US$36m
Imports: 131
- India: US$109m
- Thailand: US$74m
- Hong Kong SAR China: US$53m
- China: US$36m
- United States: US$35m
- United Arab Emirates: US$35m
- Vietnam: US$27m
- Switzerland: US$22m
- Germany: US$18m
- South Korea: US$16m
- Austria: US$14m
- France: US$13m
- Malaysia: US$13m
- Taiwan: US$10m
- United Kingdom: US$7m
- Italy: US$7m
- Russia: US$6m
- Japan: US$6m
- Armenia: US$5m
- Mauritius: US$4m
- Israel: US$4m
- Canada: US$4m
- Ireland: US$4m
- Netherlands: US$3m
- Spain: US$3m
- Brazil: US$2m
- Türkiye: US$2m
- Singapore: US$2m
- Mexico: US$2m
- Indonesia: US$2m
- Poland: US$2m
- San Marino: US$2m
- Czechia: US$955k
- Portugal: US$734k
- Australia: US$608k
- Zambia: US$606k
- Belgium: US$579k
- Saudi Arabia: US$488k
- South Africa: US$454k
- Philippines: US$413k
- Morocco: US$410k
- Colombia: US$385k
- Ecuador: US$335k
- Peru: US$272k
- Costa Rica: US$259k
- Denmark: US$249k
- Slovakia: US$248k
- New Zealand: US$223k
- Greece: US$202k
- Dominican Republic: US$195k
- Norway: US$185k
- Sweden: US$178k
- Bahrain: US$163k
- Tunisia: US$130k
- Serbia: US$124k
- Ukraine: US$121k
- Guatemala: US$116k
- Sri Lanka: US$104k
- Egypt: US$104k
- Latvia: US$100k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$134m | 24.2% |
| 2 |  Zambia | US$119m | 21.6% |
| 3 |  Thailand | US$52m | 9.4% |
| 4 |  Austria | US$39m | 7% |
| 5 | United States | US$26m | 4.7% |
| 6 |  Russia | US$26m | 4.6% |
| 7 | India | US$19m | 3.4% |
| 8 | Switzerland | US$17m | 3.1% |
| 9 |  South Korea | US$16m | 2.9% |
| 10 |  Hong Kong SAR China | US$13m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | India | US$109m | 19.7% |
| 2 | Thailand | US$74m | 13.4% |
| 3 | Hong Kong SAR China | US$53m | 9.6% |
| 4 | China | US$36m | 6.6% |
| 5 | United States | US$35m | 6.3% |
| 6 |  United Arab Emirates | US$35m | 6.3% |
| 7 |  Vietnam | US$27m | 4.9% |
| 8 | Switzerland | US$22m | 4% |
| 9 |  Germany | US$18m | 3.3% |
| 10 | South Korea | US$16m | 2.9% |
Code history
Since 2022; before, these goods were classified under 7104.90.
The UK Global Tariff has one tariff line for subheading 7104.99; the duty is duty-free.
Subheading 7104.99 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 £5.7m between September 2025 and August 2026 (down 15% on the year before); United States supplied 24%, followed by Switzerland.
In 2024, countries exported these goods worth US$552m (+50.2% year on year).
The largest exporter was China (US$134m), followed by Zambia.
Questions and answers
What is the HS code for synthetic or reconstructed precious or semi-precious: other, other?
Synthetic or reconstructed precious or semi-precious: other, other fall under HS subheading 7104.99, 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 7104.99 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 synthetic or reconstructed precious or… in the EU?
Under the EU Combined Nomenclature, imports under 7104.99 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 synthetic or reconstructed precious or…?
China, with US$134m in 2024 (24.2% 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 (24%), Switzerland (20%) and India (18%), out of total imports of £5.7m.