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

HS 7102 39Others

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin › Diamonds, whether or not worked, but not mounted or set

Customs duty
10%
2 tariff items
GST now
0%, 0.25% or 1.5%
depending on the goods
Import policy
Free
Export policy
Free
Unit
c/k
Duty in China
0%
On Indian goods
Search codesDuty 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
CodeDescriptionCustoms dutyGST nowUnit
7102 39 10Diamond, cut or otherwise worked but not mounted or set10%0%, 0.25% or 1.5%c/k
7102 39 90Other10%0%, 0.25% or 1.5%c/k

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: 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 0%, 0.25% or 1.5%, depending on the goods.
  • Until 21 September 2025 0%, 0.25% or 1.5%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule V, S.No. 1Rough diamonds or simply sawn diamonds, industrial or non-industrial0.25%
9/2025-Integrated Tax (Rate)Schedule VI, S.No. 1Goods other than those specified against S. No. 1 in Schedule V1.5%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 131Rupee notes or coins when sold to Reserve Bank of India or the Government of IndiaNil

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 0.25% or 1.5%1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate)
From 22 Sep 20250%, 0.25% or 1.5%9/2025-Integrated Tax (Rate); 10/2025-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 itemGoodsRateCap
7102Diamonds, whether or not worked, but not mounted or setNil—

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 7102 39, and China's below.

China: the same goods (7102 39)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 7102 39. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
7102.39.00.00Other non-industrial diamonds非工业用其他钻石0%APTA rate, with an APTA certificate of origin4%13%0%None
  • 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

7102.39.00Other non-industrial diamonds

7102.39.00.00Other non-industrial diamonds非工业用其他钻石

Unmounted未镶嵌

Unit
carat
MFN import duty
4%
Provisional import duty
None
General import duty
35%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Degree of working (unworked, simply sawn, split, roughly trimmed, etc.)加工程度(未加工、经简单锯开、劈开、粗磨等)
  • 4.Origin (natural)来源(天然)
  • 5.Specification (individual weight range)规格(单个重量区间)
  • 6.Shape (e.g., broken diamonds, round diamonds, square diamonds, pear-shaped diamonds)形状(碎钻、圆钻、方钻、水滴钻等)
  • 7.Colour (colourless, pink, yellow, etc.)颜色(无色、粉色、黄色等)
  • 8.Vendors销售商
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.4%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 7102390000999Other diamonds, non-industrial (unmounted)非工业用其他钻石(未镶嵌)

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

Previous7102 29OtherOne level up7102Diamonds, whether or not worked, but not mounted or setNext7103 10Unworked or simply sawn or roughly shaped

Sources

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.