Precious metals, gemstones, jewelry and timepieces — high-value goods with strict hallmarking and valuation requirements
Jewelry falls under Chapter 71 (natural or cultured pearls, precious or semi-precious stones, precious metals and articles thereof; imitation jewelry; coin). Watches and clocks fall under Chapter 91 (clocks and watches and parts thereof). Both are high-value categories that attract rigorous customs scrutiny, hallmarking requirements in many countries, and CITES restrictions on items containing ivory, coral or certain shell. ATA Carnets are strongly recommended for sample and exhibition shipments.
Import duty rates shown for the EU (from non-EU), UK (from non-UK), and USA (from non-USA). Intra-EU shipments have 0% duty.
| HS Code | Product description | EU duty | UK duty | USA duty | Notes |
|---|---|---|---|---|---|
| 7101 | Pearls, natural or cultured, worked or unworked | 2.5% | 2.5% | Free–5.5% | Freshwater and saltwater pearls — origin declaration crucial |
| 7102 | Diamonds, worked or unworked | Free | Free | Free | Rough and polished diamonds. Kimberley Process Certificate required for rough diamonds. |
| 7103 | Precious and semi-precious stones (other than diamonds) | Free–3.5% | Free–3.5% | Free–13.5% | Rubies, sapphires, emeralds, amethysts, etc. |
| 7113 | Articles of jewelry of precious metal or clad with precious metal | 2.5% | 2.5% | 6.5% | Most common code for gold, silver, platinum jewelry. Sub-codes by metal: 7113.11 (silver), 7113.19 (gold, platinum). |
| 7114 | Articles of goldsmiths' or silversmiths' wares of precious metal | 2.5% | 2.5% | Free | Silverware, tableware, religious articles of precious metals |
| 7116 | Articles of natural or cultured pearls, precious or semi-precious stones | 3.5% | 3.5% | Free–6.5% | Jewelry set with gemstones — higher EU duty than plain precious metal jewelry |
| 7117 | Imitation jewelry | 4% | 4% | Free–11% | Costume jewelry made of base metals, plastics, glass, etc. Higher EU duty than fine jewelry. |
| 9101 | Wrist-watches, pocket-watches with precious metal case | 4.5% | 4.5% | Free–51¢/piece | Watches in gold, silver or platinum cases. Note: watch movements inside may have additional sub-classifications. |
| 9102 | Wrist-watches, pocket-watches and other watches (not precious metal case) | 4.5% | 4.5% | Free–51¢/piece | Standard watches — stainless steel, titanium, ceramic, resin cases |
| 9103 | Clocks with watch movements | 4.5% | 4.5% | Free–30¢/piece | Small clocks with watch-type movement — travel clocks, alarm clocks |
| 9108 | Watch movements, complete and assembled | Free–4.5% | Free–4.5% | Free | For component-level watch assembly — Switzerland-origin parts often benefit from CH-EU EFTA free trade |
Duty rates are indicative based on standard MFN (Most Favoured Nation) tariffs. Actual rates may vary by country of origin and applicable trade agreements. Always verify with the official tariff database of the destination country.
No duty within EU. For B2C, applicable national VAT applies (Portugal 23% standard, 6% on books but not jewelry).
UK applies 2.5% on precious metal jewelry, 4% on imitation jewelry, 4.5% on watches. No preferential rate for EU-origin goods (UK-EU TCA excludes preferential tariffs for manufactured goods where value is determined by metal content rather than manufacturing value added).
Most precious metal jewelry: 6.5% import duty. Watches: complex — specific rates per movement type and value. Imitation jewelry: up to 11%. No EU-USA FTA, so standard MFN rates apply.
UAE applies 5% customs duty on jewelry imports. UAE is a major jewelry hub (Dubai Gold Souk) — commercial imports to UAE for re-export are common and should use free zone routes (JAFZA, DMCC).
Switzerland (not EU) has very low watch import duties as a major watch producer. Watch movement imports: generally 0%. Jewelry: low rates. CH-EU EFTA agreement provides 0% for EU-origin goods.
India applies 10% BCD + 5% IGST = ~15.5% effective on most jewelry. Gold bars carry specific tariffs. India's hallmarking authority (BIS) requires BIS hallmarks on gold jewelry sold commercially.
Declare the full retail or intrinsic value — customs offices globally apply intense scrutiny to jewelry and watch shipments due to undervaluation being a major area of fraud. Undervalued jewelry is systematically selected for examination.
ATA Carnet for samples and exhibitions: jewelry samples, trade fair pieces and exhibition stock should always travel under an ATA Carnet. An ATA Carnet avoids paying full import duties in each country and ensures the goods return to Portugal without duty complications.
Hallmarking: the UK, UAE, India and several other countries require imported jewelry to carry locally accepted hallmarks. UK hallmarking via the Assay Office is mandatory for jewelry over minimum fineness sold commercially in the UK. Factor in hallmarking time and cost.
CITES: ivory, coral (certain species), tortoiseshell and some shell materials are CITES-regulated (Convention on International Trade in Endangered Species). Antique pieces containing these materials require CITES export certificates. Modern pieces should not contain these materials.
Rough diamonds require a Kimberley Process Certification Scheme (KPCS) certificate — a multilateral agreement preventing the trade of conflict diamonds. Without the certificate, rough diamonds will be seized.
Insurance: insure to full declared value for every shipment. Carriers typically cap liability at €30/kg for standard services — entirely inadequate for jewelry. Use specialist high-value parcel insurance from Shipsurance or a specialist broker.
Separate invoice for jewelry: if shipping jewelry with other goods, keep separate commercial invoices. Mixed consignments where jewelry value dominates can complicate customs classification of the whole shipment.
What HS code should I use for gold jewelry?
Most gold jewelry (necklaces, bracelets, rings, earrings) of 14-carat, 18-carat or 24-carat gold is classified under HS 7113.19 — articles of jewelry and parts thereof, of precious metal other than silver. If the jewelry is set with gemstones, HS 7116.20 may be more appropriate. If the piece is made of silver, use 7113.11. For watches, use Chapter 91 regardless of whether the watch case is gold.
Do I need an ATA Carnet to bring jewelry samples to an exhibition?
Yes — strongly recommended for all commercial jewelry sample trips. An ATA Carnet (administered by ICEP/AICEP in Portugal) acts as a 'passport' for goods: you declare items at export, present the Carnet at each country's customs, and return the goods to Portugal without paying import duties in each destination country. This avoids the complex and often slow duty refund procedures that apply if you pay import duty and then export the items again.
What is the Kimberley Process Certificate and when do I need it?
The Kimberley Process Certification Scheme (KPCS) is an international certification system for rough diamonds designed to prevent the trade of conflict diamonds ('blood diamonds'). All shipments of rough (uncut, unpolished) diamonds must be accompanied by a KPCS certificate issued by the Portuguese authority (AT) certifying they are conflict-free. Cut and polished diamonds, and diamonds set in finished jewelry, do not require KPCS certificates.
What is the difference between HS 7113 and 7116 for jewelry?
HS 7113 covers jewelry made primarily of precious metals (gold, silver, platinum) — think a plain gold ring or silver chain. HS 7116 covers articles made of natural or cultured pearls, precious stones, or semi-precious stones — so a ring set with a diamond or a pearl necklace would typically fall under 7116. This distinction matters because EU import duty is 2.5% for 7113 but 3.5% for 7116.
How do I ship watches from Portugal without paying UK duty?
There is no preferential duty rate for EU-origin goods shipped to the UK post-Brexit under the UK-EU Trade and Cooperation Agreement (TCA) for watches. UK import duty on watches is 4.5% regardless of EU origin. For high-value consignments, consult a UK customs broker about valuation and eligibility for specific tariff headings. Swiss-origin watches also pay 4.5% UK duty — there is no UK-Switzerland FTA preferential rate for watches.
How do I find the correct HS code for jewelry or watches using official tools?
Use the EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric) and browse Chapter 71 (jewelry) and Chapter 91 (watches and clocks). For jewelry, key questions are: what precious metal (gold = 7113.19, silver = 7113.11), whether set with gemstones (7116), or imitation/costume jewelry (7117)? For watches: is the case made of precious metal (9101) or other materials (9102)? For UK: gov.uk/trade-tariff. For USA: hts.usitc.gov. High-value or unusual pieces — smart jewelry combining electronics, or composite materials — benefit from a Binding Tariff Information (BTI) ruling for legal certainty.
What happens if I use the wrong HS code for jewelry?
Jewelry misclassification often involves underclassification — declaring 7117 imitation jewelry when the item is 7113 precious metal jewelry — a common fraud that customs authorities worldwide detect through XRF (X-ray fluorescence) metal testing at borders. Undervaluation combined with misclassification constitutes serious customs fraud. Penalties include: seizure of goods, retrospective duty assessment, fines, and in severe cases criminal prosecution. Precious metal items are systematically tested at borders — if testing reveals gold content but the declared code is base metal, the declaration will be voided and full penalties applied.
How does country of origin affect import duty on jewelry?
Country of origin determines applicable duty rates. EU MFN on precious metal jewelry is 2.5% (7113) for all origins including USA and China — there is no surcharge for non-preferential origins in the EU. Under CETA, Canadian-origin jewelry enters the EU at 0%. Under EU-Japan EPA, Japanese-origin jewelry gets preferential rates. For the USA: most jewelry from China faces 6.5% duty plus potential additional tariffs depending on material composition. Swiss-origin watch movements entering the EU benefit from the EU-CH EFTA agreement — generally 0% for movements, low rates for complete watches.
Are there CITES restrictions on jewelry materials?
Yes — CITES (Convention on International Trade in Endangered Species) applies to several jewelry materials. Elephant ivory (CITES Appendix I) — commercial trade banned since 1989. Coral (certain species, Appendix II) — requires CITES certificate for international trade. Hawksbill turtle shell/tortoiseshell (Appendix I) — banned. Modern jewelry should not contain these materials — their use in new commercial pieces is prohibited. For antique jewelry (pre-1947 ivory cutoff, or pre-1975 CITES convention for other materials), an antique exemption may apply but requires documentation proving age and legal provenance. Always check with ICNF (Portugal's CITES management authority) before exporting any piece with potentially restricted materials.
Are there anti-dumping duties on jewelry from China in the EU?
The EU does not currently maintain active anti-dumping duties on jewelry from China under Chapter 71. However, EU market surveillance and customs examination of Chinese-origin jewelry is intensive — undervaluation and misclassification are major enforcement priorities. Note that REACH restriction Entry 27 restricts nickel release from jewelry items causing allergic reactions above 0.5 micrograms per square centimetre per week. Chinese-produced fashion jewelry frequently fails this test — non-compliant pieces cannot be sold in the EU. This REACH enforcement is more commercially significant for Chinese jewelry entering the EU than any formal anti-dumping measure.
How does the EU-UK TCA affect jewelry and watch exports from Portugal to the UK?
Under the EU-UK TCA, jewelry manufactured in Portugal — where the precious metal is worked, set or assembled in the EU — qualifies for preferential UK import duty of 0% instead of the standard 2.5% UK MFN rate on precious metal jewelry (7113) and 0% instead of 4% on imitation jewelry (7117). For high-value jewelry pieces this saving is meaningful. Portuguese jewelers can obtain EUR.1 movement certificates from Portuguese customs to claim TCA preference at the UK border. Watches: TCA rules of origin for watches (Chapter 91) are more restrictive — verify with a customs broker whether specific watch products qualify before claiming preference.
What is the difference between 6-digit, 8-digit and 10-digit HS codes for jewelry?
The 6-digit HS code (e.g., 7113.19) covers precious metal jewelry other than silver. EU CN8 extends to 8 digits (e.g., 7113.19.10 for gold jewelry, 7113.19.90 for platinum or other precious metals) for duty assessment. TARIC 10-digit adds EU-specific measures. USA HTS 10-digit (e.g., 7113.19.50.80) has more granular sub-categorisations — the HTS duty rate for gold jewelry is 6.5%, making correct sub-heading selection important for US importers. For watches, the USA HTS is among the most detailed in the schedule, subdividing by movement type, number of jewels, and watch value — always verify the full 10-digit US HTS code for watch imports.
What is Binding Tariff Information (BTI) and when should I request one for jewelry?
BTI is a legally binding 3-year classification ruling from EU customs authorities. For jewelry, BTI is valuable for: mixed-material pieces where the essential character is disputed (is a silver-set piece with significant diamond value classified as 7113 or 7116?); smart jewelry combining electronic components with precious metals; antique jewelry where age and classification need formal confirmation; or high-value pieces where misclassification carries major financial consequences. Apply through Portugal's AT (Autoridade Tributária e Aduaneira). In the UK, apply through HMRC's Tariff Classification Service for comparable UK binding rulings.
Do I need an import licence to import jewelry commercially?
Most countries do not require a separate import licence for jewelry beyond standard customs documentation. Key exceptions: India requires an IEC (Importer-Exporter Code) registration for commercial jewelry imports. UAE requires commercial registration and in some cases DMCC (Dubai Multi Commodities Centre) approval for gold imports into Dubai's free zones. For rough diamonds globally: Kimberley Process Certification is mandatory — functionally an import/export licence for rough diamonds. Antique jewelry containing CITES-regulated materials (ivory, coral) needs CITES import permits from the destination country. Always research destination-country requirements before the first commercial jewelry shipment.
How should I declare jewelry on a commercial invoice for international shipping?
A jewelry commercial invoice must include: HS code (e.g., 7113.19 for gold jewelry), detailed product description (metal type and fineness such as '18-carat yellow gold ring'), stone type and carat weight if set (e.g., '0.5 ct brilliant-cut diamond'), piece count and total weight, declared value per piece and total value (full insurance replacement value — undervaluation is the most heavily scrutinised fraud in this category), country of origin (where manufactured), hallmarking information if applicable, and for rough diamonds the Kimberley Process certificate number. Use separate invoice lines for each distinct jewelry type. Customs authorities compare declared values against market price databases and auction records.
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