Customs codes for gems and jewellery: HS codes, documents, 2026 changes

Every shipment of gems or jewellery crossing a border needs a customs code. The first six digits come from the Harmonized System (HS) of the World Customs Organization and are the same in almost every country; each country adds two to four digits of its own, and those national codes decide the duty. Pearls, precious stones, precious metals and jewellery are all in Chapter 71.

This guide gives the six-digit codes and the documents. It does not give duty rates: they differ by country, by origin and by trade agreement, and in 2026 they changed several times. Always check the destination's official tariff or ask a licensed customs broker.

The codes (HS 2022, six digits)

Classification points that cause trouble

• Set stones go with the jewellery. A gold ring set with a sapphire is jewellery of precious metal (7113.19), not a sapphire. Loose stones and finished pieces in the same parcel are declared on separate lines.
• Lab-grown is declared as lab-grown. Lab-grown diamonds have their own codes in heading 7104. Declaring them as natural diamonds (7102) is a false declaration.
• Worked or unworked. Rough, sawn or roughly shaped stones are 'unworked'; polished stones are 'worked'. Duty and paperwork often differ between the two.
• Plated is not clad. Electroplated jewellery on base metal is usually imitation jewellery (7117); 7113.20 is for base metal clad with precious metal (for example rolled gold). See our plating standards.
• Minor fittings. Articles where precious metal is only a minor fitting, such as a monogram, are not jewellery of precious metal.

Documents a shipment usually needs

What changed in 2026

United States. On 20 February 2026 the Supreme Court ruled that the International Emergency Economic Powers Act does not allow the President to impose tariffs, ending the country-by-country 'reciprocal' tariffs. A temporary surcharge under Section 122 of the Trade Act applied from 24 February for 150 days, until 24 July 2026. From 24 July 2026, new tariffs under Section 301 apply to most countries: 10% for India and 12.5% for China, Hong Kong, Thailand and the UAE, on top of the normal duty. For the EU, the Section 301 tariff only tops the normal duty up to 10% in total. Loose diamonds, coloured gemstones and natural pearls from the EU, Cambodia, Indonesia and Taiwan are exempt; stones from India, Thailand and Hong Kong are not, and finished jewellery is covered from every country. A US–India trade deal announced in February 2026 proposed 0% on loose stones cut in India; we found no sign that it has taken effect. Further investigations could add tariffs; refunds of the struck-down tariffs are being handled through US Customs and the courts.

India. From 13 May 2026, India raised customs duty on gold and silver from 6% to 15% (10% basic customs duty plus a 5% agriculture infrastructure cess), with GST on top, and changed duties on other Chapter 71 goods (Customs notifications 15/2026 to 18/2026, dated 12 May 2026). Duty drawback rates for exported gold and silver articles were lowered on 15 October 2026 (notification 85/2026-Customs).

European Union. The ban on Russian diamonds continues, including Russian diamonds cut in other countries. Since 1 March 2025, a Kimberley Process certificate must be submitted for verification when rough diamonds are imported. Since 1 January 2026, importers of polished diamonds of 0.5 ct and above must file a Due Diligence Statement on Diamond Origin with each customs declaration, confirming the diamonds are not Russian. The EU's 20th sanctions package (23 April 2026) tightened these traceability rules again. The planned ban on jewellery made elsewhere with Russian diamonds is still postponed, with no date.

Before you ship

• Find the full national code in the destination's official tariff (for example the UK Trade Tariff, the EU's TARIC, the US Harmonized Tariff Schedule).
• Check whether a trade agreement lowers the rate, and get the certificate of origin it requires.
• Check import VAT or GST as well as duty: many countries charge both.
• Check the destination's hallmarking rules before shipping finished jewellery: see hallmarking by country.
• Use a carrier that accepts precious goods and insure the full value: most standard parcel services exclude them.

Facts last checked: 31 October 2026. Tariffs and sanctions change often: confirm with the official tariff or a licensed customs broker before you ship. This is general information, not legal or tax advice.