Key facts
- HS subheading
- 7018.10
- National lines
- 8
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 70: Glass and glassware
Summary
The European Union tariff splits HS 7018.10 (glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares) into 8 national lines: 7018 10 11 00 (cut and mechanically polished), 7018 10 19 10 (hand-made), 7018 10 19 90 (other), 7018 10 30 00 (imitation pearls) and 4 others. The general (MFN) duty differs by line: 0% on 7018 10 11 00, 7% on 7018 10 19 10, 7% on 7018 10 19 90, 0% on 7018 10 30 00, 0% on 7018 10 51 00, 3% on 7018 10 59 00, 3% on 7018 10 90 10 and 3% on 7018 10 90 90.
European Union lines under 7018.10
The European Union tariff splits HS 7018.10 (glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares) into 8 national lines: 7018 10 11 00 (cut and mechanically polished), 7018 10 19 10 (hand-made), 7018 10 19 90 (other), 7018 10 30 00 (imitation pearls) and 4 others.
The general (MFN) duty differs by line: 0% on 7018 10 11 00, 7% on 7018 10 19 10, 7% on 7018 10 19 90, 0% on 7018 10 30 00, 0% on 7018 10 51 00, 3% on 7018 10 59 00, 3% on 7018 10 90 10 and 3% on 7018 10 90 90.
- 7018 10 11 00Cut and mechanically polishedDuty: 0%
- 7018 10 19 10Hand-madeDuty: 7%
- 7018 10 19 90OtherDuty: 7%
- 7018 10 30 00Imitation pearlsDuty: 0%
- 7018 10 51 00Cut and mechanically polishedDuty: 0%
- 7018 10 59 00OtherDuty: 3%
- 7018 10 90 10not exceeding 2 mm in diameter, with surface either coated or uncoated, irrespective of the intended use or production processDuty: 3%
- 7018 10 90 90OtherDuty: 3%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 7018.10 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 7018.10?
The European Union tariff splits HS 7018.10 (glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares) into 8 national lines: 7018 10 11 00 (cut and mechanically polished), 7018 10 19 10 (hand-made), 7018 10 19 90 (other), 7018 10 30 00 (imitation pearls) and 4 others.
What is the duty on HS 7018.10 in the European Union?
The general (MFN) duty differs by line: 0% on 7018 10 11 00, 7% on 7018 10 19 10, 7% on 7018 10 19 90, 0% on 7018 10 30 00, 0% on 7018 10 51 00, 3% on 7018 10 59 00, 3% on 7018 10 90 10 and 3% on 7018 10 90 90.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.