HS heading: 7103
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
CN hierarchy: 71
Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.
- EUDR
- Out of scope of EUDR
- Duty
- 0 % (fri) MFN
- VAT
- 25 %
- Next
- Customs declaration
Suggested classification
Chapter 71 — Chapter 71 - natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
7103 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
Why this?
- CHAPTER_NOTE_71_1 Chapter note
Subject to note 1(A) to Section VI and except as provided below, all articles consisting wholly or partly:(
- a) of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or(
- b) of precious metal or of metal clad with precious metal,are to be classified in this chapter.
- CHAPTER_NOTE_71_10 Chapter note
10For the purposes of heading 7114, the expression articles of goldsmiths' or silversmiths' wares includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.
EUR-Lex 02025R1926-20260101 - CHAPTER_NOTE_71_11 Chapter note
11For the purposes of heading 7117, the expression imitation jewellery means articles of jewellery within the meaning of paragraph (a) of note 9 (but not including buttons or other articles of heading 9606, or dress-combs, hairslides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
EUR-Lex 02025R1926-20260101
EUDR status
Duties and restrictions
Erga omnes — applies to all third countries.
Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).
Tullverket 2026-05-13You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.
Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›
25 % import VAT collected at the border (if the business is not VAT-registered).
What do I do now?
Sources
- Source: Publications Office (CN2026) · fetched 2026-05-13 14:50
- Duty rates and measures: Tullverket Tulltaxan
- EUDR: Regulation (EU) 2023/1115, Annex I
- CN register:
7103 - About the data sources and refresh cadence