Subheading · Chapter 71 · Section XIV, Natural or cultured pearls, precious or semi-precious stones, precio…

HS 7101 10Natural pearls

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin › 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

Customs duty: 5% to 10%; 2 tariff items
GST now: 3%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 0% to 21%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
7101 10 10	Unworked	5%	3%	kg
7101 10 20	Worked	10%	3%	kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 5% to 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 3%.
Until 21 September 2025 3%.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule IV, S.No. 1	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	3%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	3%	1/2017-Central Tax (Rate)
From 22 Sep 2025	3%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
7101	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	Nil	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 7101 10, and China's below.

China: the same goods (7101 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 7101 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
7101.10.11.00	Natural black pearls, unassorted未分级的天然黑珍珠	0%China's provisional rate, lower than MFN	21%	9%	9%	ABPQ
7101.10.19.00	Other unclassified natural pearls其他未分级的天然珍珠	21%MFN rate (no APTA concession on this line)	21%	9%	9%	ABPQ
7101.10.91.00	other natural black pearls其他天然黑珍珠	0%China's provisional rate, lower than MFN	21%	9%	9%	ABPQ
7101.10.99.00	Other natural pearls其他天然珍珠	21%MFN rate (no APTA concession on this line)	21%	9%	9%	ABPQ

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

7101.10.11Natural black pearls, unassorted

7101.10.11.00Natural black pearls, unassorted未分级的天然黑珍珠

Whether or not worked, but not made up into articles不论是否加工,但未制成制品

Unit: g
MFN import duty: 21%
Provisional import duty: 0%
General import duty: 100%
Import VAT: 9%
Consumption tax: 10%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 10 Oct 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Type (black pearls, etc.)种类(黑珍珠等)
3.Degree of working (drilled, unworked, etc.)加工程度(打孔、未加工等)
4.State (unglazed, unset, etc.)状态(未成串、未镶嵌等)
5.Origin (natural)来源(天然)
6.Grade等级
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16.8%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10.5%
Brunei: 10.5%
Cambodia: 10.5%
South Korea: 10.5%
Laos: 10.5%
Malaysia: 10.5%
New Zealand: 12.6%
Singapore: 10.5%
Thailand: 10.5%
Vietnam: 10.5%
Japan: 14.4%
Indonesia: 10.5%
Philippines: 10.5%
Myanmar: 10.5%

CIQ codes

7101101100999Natural black pearls, unassorted (whether or not worked, but not strung, mounted or set)未分级的天然黑珍珠(不论是否加工,但未制成制品)

7101.10.19Other unclassified natural pearls

7101.10.19.00Other unclassified natural pearls其他未分级的天然珍珠

Whether or not worked, but not made up into articles不论是否加工,但未制成制品

Unit: g
MFN import duty: 21%
Provisional import duty: None
General import duty: 100%
Import VAT: 9%
Consumption tax: 10%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 10 Oct 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Type (black pearls, etc.)种类(黑珍珠等)
3.Degree of working (drilled, unworked, etc.)加工程度(打孔、未加工等)
4.State (unglazed, unset, etc.)状态(未成串、未镶嵌等)
5.Origin (natural)来源(天然)
6.Grade等级
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16.8%
Serbia: 16.8%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10.5%
Brunei: 10.5%
Cambodia: 10.5%
South Korea: 10.5%
Laos: 10.5%
Malaysia: 10.5%
New Zealand: 12.6%
Singapore: 10.5%
Thailand: 10.5%
Vietnam: 10.5%
Japan: 14.4%
Indonesia: 10.5%
Philippines: 10.5%
Myanmar: 10.5%

CIQ codes

7101101900999Other unclassified natural pearls (whether or not worked, but not strung, mounted or set)其他未分级的天然珍珠(不论是否加工,但未制成制品)

7101.10.91other natural black pearls

7101.10.91.00other natural black pearls其他天然黑珍珠

Whether or not worked, but not made up into articles不论是否加工,但未制成制品

Unit: g
MFN import duty: 21%
Provisional import duty: 0%
General import duty: 130%
Import VAT: 9%
Consumption tax: 10%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 10 Oct 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Type (black pearls, etc.)种类(黑珍珠等)
3.Degree of working (drilled, unworked, etc.)加工程度(打孔、未加工等)
4.State (unglazed, unset, etc.)状态(未成串、未镶嵌等)
5.Origin (natural)来源(天然)
6.Grade等级
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16.8%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10.5%
Brunei: 10.5%
Cambodia: 10.5%
South Korea: 10.5%
Laos: 10.5%
Malaysia: 10.5%
New Zealand: 12.6%
Singapore: 10.5%
Thailand: 10.5%
Vietnam: 10.5%
Japan: 14.4%
Indonesia: 10.5%
Philippines: 10.5%
Myanmar: 10.5%

CIQ codes

7101109100999Other natural black pearls (whether or not worked, but not strung or set)其他天然黑珍珠(不论是否加工,但未制成制品)

7101.10.99Natural pearls, not elsewhere specified

7101.10.99.00Other natural pearls其他天然珍珠

Whether or not worked, but not made up into articles不论是否加工,但未制成制品

Unit: g
MFN import duty: 21%
Provisional import duty: None
General import duty: 130%
Import VAT: 9%
Consumption tax: 10%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 10 Oct 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Type (black pearls, etc.)种类(黑珍珠等)
3.Degree of working (drilled, unworked, etc.)加工程度(打孔、未加工等)
4.State (unglazed, unset, etc.)状态(未成串、未镶嵌等)
5.Origin (natural)来源(天然)
6.Grade等级
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16.8%
Serbia: 16.8%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10.5%
Brunei: 10.5%
Cambodia: 10.5%
South Korea: 10.5%
Laos: 10.5%
Malaysia: 10.5%
New Zealand: 12.6%
Singapore: 10.5%
Thailand: 10.5%
Vietnam: 10.5%
Japan: 14.4%
Indonesia: 10.5%
Philippines: 10.5%
Myanmar: 10.5%

CIQ codes

7101109900101Other natural pearls (whether or not worked, but not strung or set)其他天然珍珠(不论是否加工,但未制成制品)(药用天然珍珠)
7101109900999Other natural pearls (whether or not worked, but not strung or set)其他天然珍珠(不论是否加工,但未制成制品)(天然珍珠)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous7020 00Other articles of glass One level up7101Pearls, 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 Next7102 21Unworked or simply sawn, cleaved or bruted

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.