European Union tariff, chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Last updated
Key facts
- National lines
- 59
- Subheadings
- 55
- 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
- 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Summary
The European Union tariff has 59 national lines in HS chapter 71 (natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin), under 55 subheadings in 18 headings.
Subheadings with European Union lines
The European Union tariff has 59 national lines in HS chapter 71 (natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin), under 55 subheadings in 18 headings.
71.01 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
71.02 Diamonds, whether or not worked, but not mounted or set
71.03 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport
71.04 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport
71.05 Dust and powder of natural or synthetic precious or semi-precious stones
71.06 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
71.07 Base metals clad with silver, not further worked than semi-manufactured
- 7107.00Base metals clad with silver, not further worked than semi- manufactured1 line
71.08 Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form
71.09 Base metals or silver, clad with gold, not further worked than semi-manufactured
- 7109.00Base metals or silver, clad with gold, not further worked than semi-manufactured1 line
71.10 Platinum, unwrought or in semi-manufactured forms, or in powder form
- 7110.11Platinum: Unwrought or in powder form1 line
- 7110.19Platinum: Other2 lines
- 7110.21Palladium: Unwrought or in powder form1 line
- 7110.29Palladium: Other1 line
- 7110.31Rhodium: Unwrought or in powder form1 line
- 7110.39Rhodium: Other1 line
- 7110.41Iridium, osmium and ruthenium: Unwrought or in powder form1 line
- 7110.49Iridium, osmium and ruthenium: Other1 line
71.11 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
- 7111.00Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured1 line
71.12 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious-metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 8549
- 7112.30Ash containing precious metal or precious metal compounds1 line
- 7112.91Other: Of gold, including metal clad with gold but excluding sweepings containing other precious metals1 line
- 7112.92Other: Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals1 line
- 7112.99Other: Other1 line
71.13 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
- 7113.11Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal1 line
- 7113.19Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal1 line
- 7113.20Of base metal clad with precious metal1 line
71.14 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
- 7114.11Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal1 line
- 7114.19Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal1 line
- 7114.20Of base metal clad with precious metal1 line
71.15 Other articles of precious metal or of metal clad with precious metal
71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
71.17 Imitation jewellery
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 chapter 71 are live on border.bot for the United States (140 lines, also used by 1 other country).
- United States140 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 71?
The European Union tariff has 59 national lines in HS chapter 71 (natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin), under 55 subheadings in 18 headings.
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.