# 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 > 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. Source: https://border.bot/countries/european-union/hs-codes/71 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 71](https://border.bot/countries/european-union/hs-codes/71) ## 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](https://border.bot/countries/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 ## 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 - [7101.10](https://border.bot/countries/european-union/hs-codes/710110) Natural pearls (1 line) - [7101.21](https://border.bot/countries/european-union/hs-codes/710121) Cultured pearls: Unworked (1 line) - [7101.22](https://border.bot/countries/european-union/hs-codes/710122) Cultured pearls: Worked (1 line) ### 71.02 Diamonds, whether or not worked, but not mounted or set - [7102.10](https://border.bot/countries/european-union/hs-codes/710210) Unsorted (1 line) - [7102.21](https://border.bot/countries/european-union/hs-codes/710221) Industrial: Unworked or simply sawn, cleaved or bruted (1 line) - [7102.29](https://border.bot/countries/european-union/hs-codes/710229) Industrial: Other (1 line) - [7102.31](https://border.bot/countries/european-union/hs-codes/710231) Non-industrial: Unworked or simply sawn, cleaved or bruted (1 line) - [7102.39](https://border.bot/countries/european-union/hs-codes/710239) Non-industrial: Other (1 line) ### 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 - [7103.10](https://border.bot/countries/european-union/hs-codes/710310) Unworked or simply sawn or roughly shaped (1 line) - [7103.91](https://border.bot/countries/european-union/hs-codes/710391) Otherwise worked: Rubies, sapphires and emeralds (1 line) - [7103.99](https://border.bot/countries/european-union/hs-codes/710399) Otherwise worked: Other (1 line) ### 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 - [7104.10](https://border.bot/countries/european-union/hs-codes/710410) Piezo-electric quartz (1 line) - [7104.21](https://border.bot/countries/european-union/hs-codes/710421) Other, unworked or simply sawn or roughly shaped: Diamonds (1 line) - [7104.29](https://border.bot/countries/european-union/hs-codes/710429) Other, unworked or simply sawn or roughly shaped: Other (1 line) - [7104.91](https://border.bot/countries/european-union/hs-codes/710491) Other: Diamonds (1 line) - [7104.99](https://border.bot/countries/european-union/hs-codes/710499) Other: Other (1 line) ### 71.05 Dust and powder of natural or synthetic precious or semi-precious stones - [7105.10](https://border.bot/countries/european-union/hs-codes/710510) Of diamonds (1 line) - [7105.90](https://border.bot/countries/european-union/hs-codes/710590) Other (1 line) ### 71.06 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form - [7106.10](https://border.bot/countries/european-union/hs-codes/710610) Powder (1 line) - [7106.91](https://border.bot/countries/european-union/hs-codes/710691) Other: Unwrought (1 line) - [7106.92](https://border.bot/countries/european-union/hs-codes/710692) Other: Semi-manufactured (1 line) ### 71.07 Base metals clad with silver, not further worked than semi-manufactured - [7107.00](https://border.bot/countries/european-union/hs-codes/710700) Base metals clad with silver, not further worked than semi- manufactured (1 line) ### 71.08 Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form - [7108.11](https://border.bot/countries/european-union/hs-codes/710811) Non-monetary: Powder (1 line) - [7108.12](https://border.bot/countries/european-union/hs-codes/710812) Non-monetary: Other unwrought forms (1 line) - [7108.13](https://border.bot/countries/european-union/hs-codes/710813) Non-monetary: Other semi-manufactured forms (2 lines) - [7108.20](https://border.bot/countries/european-union/hs-codes/710820) Monetary (1 line) ### 71.09 Base metals or silver, clad with gold, not further worked than semi-manufactured - [7109.00](https://border.bot/countries/european-union/hs-codes/710900) Base metals or silver, clad with gold, not further worked than semi-manufactured (1 line) ### 71.10 Platinum, unwrought or in semi-manufactured forms, or in powder form - [7110.11](https://border.bot/countries/european-union/hs-codes/711011) Platinum: Unwrought or in powder form (1 line) - [7110.19](https://border.bot/countries/european-union/hs-codes/711019) Platinum: Other (2 lines) - [7110.21](https://border.bot/countries/european-union/hs-codes/711021) Palladium: Unwrought or in powder form (1 line) - [7110.29](https://border.bot/countries/european-union/hs-codes/711029) Palladium: Other (1 line) - [7110.31](https://border.bot/countries/european-union/hs-codes/711031) Rhodium: Unwrought or in powder form (1 line) - [7110.39](https://border.bot/countries/european-union/hs-codes/711039) Rhodium: Other (1 line) - [7110.41](https://border.bot/countries/european-union/hs-codes/711041) Iridium, osmium and ruthenium: Unwrought or in powder form (1 line) - [7110.49](https://border.bot/countries/european-union/hs-codes/711049) Iridium, osmium and ruthenium: Other (1 line) ### 71.11 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured - [7111.00](https://border.bot/countries/european-union/hs-codes/711100) Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured (1 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 - [7112.30](https://border.bot/countries/european-union/hs-codes/711230) Ash containing precious metal or precious metal compounds (1 line) - [7112.91](https://border.bot/countries/european-union/hs-codes/711291) Other: Of gold, including metal clad with gold but excluding sweepings containing other precious metals (1 line) - [7112.92](https://border.bot/countries/european-union/hs-codes/711292) Other: Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals (1 line) - [7112.99](https://border.bot/countries/european-union/hs-codes/711299) Other: Other (1 line) ### 71.13 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal - [7113.11](https://border.bot/countries/european-union/hs-codes/711311) Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal (1 line) - [7113.19](https://border.bot/countries/european-union/hs-codes/711319) Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal (1 line) - [7113.20](https://border.bot/countries/european-union/hs-codes/711320) Of base metal clad with precious metal (1 line) ### 71.14 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal - [7114.11](https://border.bot/countries/european-union/hs-codes/711411) Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal (1 line) - [7114.19](https://border.bot/countries/european-union/hs-codes/711419) Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal (1 line) - [7114.20](https://border.bot/countries/european-union/hs-codes/711420) Of base metal clad with precious metal (1 line) ### 71.15 Other articles of precious metal or of metal clad with precious metal - [7115.10](https://border.bot/countries/european-union/hs-codes/711510) Catalysts in the form of wire cloth or grill, of platinum (1 line) - [7115.90](https://border.bot/countries/european-union/hs-codes/711590) Other (1 line) ### 71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) - [7116.10](https://border.bot/countries/european-union/hs-codes/711610) Of natural or cultured pearls (1 line) - [7116.20](https://border.bot/countries/european-union/hs-codes/711620) Of precious or semi-precious stones (natural, synthetic or reconstructed) (2 lines) ### 71.17 Imitation jewellery - [7117.11](https://border.bot/countries/european-union/hs-codes/711711) Of base metal, whether or not plated with precious metal: Cuff-links and studs (1 line) - [7117.19](https://border.bot/countries/european-union/hs-codes/711719) Of base metal, whether or not plated with precious metal: Other (2 lines) - [7117.90](https://border.bot/countries/european-union/hs-codes/711790) Other (1 line) ### 71.18 Coin - [7118.10](https://border.bot/countries/european-union/hs-codes/711810) Coin (other than gold coin), not being legal tender (1 line) - [7118.90](https://border.bot/countries/european-union/hs-codes/711890) Other (1 line) ## 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 States](https://border.bot/countries/united-states/hs-codes/71): 140 lines, used by 1 other country - [The Harmonized System text for chapter 71](https://border.bot/hs-codes/71) - Previous chapter: [70](https://border.bot/countries/european-union/hs-codes/70) Glass and glassware - Next chapter: [72](https://border.bot/countries/european-union/hs-codes/72) Iron and steel ## 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. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/71.json