# European Union tariff line 7101 22 00 00: Worked

> In the European Union tariff, line 7101 22 00 00 covers cultured pearls, worked. The general (MFN) duty rate is 0%. It falls under HS subheading 7101.22 in heading 71.01 (chapter 71).

Source: https://border.bot/countries/european-union/hs-codes/7101220000
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) / [7101.22](https://border.bot/countries/european-union/hs-codes/710122) / [7101 22 00 00](https://border.bot/countries/european-union/hs-codes/7101220000)

## Key facts

- Tariff line: 7101 22 00 00
- Covers: Cultured pearls, worked
- Supplementary unit: Gram (g)
- Duty (MFN): 0%
- Preferential rates: From 0% (35 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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)
- HS subheading: [7101.22](https://border.bot/hs-codes/710122)

## What this line covers

In the European Union tariff, line 7101 22 00 00 covers cultured pearls, worked.

Its legal text is “Worked”, read under “Cultured pearls”.

## How it is structured

It falls under HS subheading 7101.22 in heading 71.01 (chapter 71). The first six digits are the Harmonized System code; the 4 digits after them are added by the 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
- Heading 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
- Subheading 7101.22: Cultured pearls
- Line 7101 22 00 00: Worked

## Duty

The general (MFN) duty rate is 0%.

The rate is published on 7101 00 00 00.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 30 origins.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: EEA - European Economic Area (2012)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Mexico (MX)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: United States (US)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: South Africa (ZA)

## 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 7101.22 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/710122): 2 lines, used by 1 other country
- [The Harmonized System text for 7101.22](https://border.bot/hs-codes/710122)

- Previous line: [7101 21 00 00](https://border.bot/countries/european-union/hs-codes/7101210000) Unworked
- Next line: [7102 10 00 00](https://border.bot/countries/european-union/hs-codes/7102100000) Unsorted

## Frequently asked questions

### What does tariff line 7101 22 00 00 cover in the European Union tariff?

In the European Union tariff, line 7101 22 00 00 covers cultured pearls, worked.

### What is the general (MFN) duty on 7101 22 00 00 in the European Union?

The general (MFN) duty rate is 0%. The rate is published on 7101 00 00 00.

### Which preferential rates apply to 7101 22 00 00?

Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Switzerland, Côte d'Ivoire, Chile, Cameroon, Egypt, Fiji, the Faroe Islands, the United Kingdom, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Morocco, Moldova, Mexico, Papua New Guinea, Palestine, the Solomon Islands, Syria, Tunisia, the United States, Samoa and South Africa.

## 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/7101220000.json