Tariff item · Chapter 71 · Section XIV, Natural or cultured pearls, precious or semi-precious stones, precio…
HS 7102 39 10Diamond, cut or otherwise worked but not mounted or set
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 › Others
- Customs duty
- 10%
- Tariff rate
- 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
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 10% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Not determined | Assessable value11/2021-Customs |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD |
| Integrated GST (IGST) | 0%, 0.25% or 1.5% | Assessable value + BCD + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Australia ECTA | 1.5% | Australia |
| India–UK CETA29/2026-Customs | 2.3% | United Kingdom |
| India–Oman CEPA20/2026-Customs | 2.5% | Oman |
| India–EFTA TEPA51/2025-Customs | 3.91% | Switzerland, Liechtenstein |
| India–Mauritius CECPA | 5% | Mauritius |
| SAFTA | 5% | Sri Lanka |
| India–UAE CEPA | 5.5% | United Arab Emirates |
| APTA | 9.5% | Bangladesh, China, South Korea, Sri Lanka |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Clearance by other agencies
- The Gem & Jewellry Export Promotion Council (GJEPC): a clearance or certificate before the goods arrive, under DGFT Notification No-34/2015-2020 dated 28th September 2020.
Documents: Kimberley Process Certificate (GJEPC).
"*Import of rough diamond is subject to policy condition no.1(import from cote d ivoire), ITC HS policy condition no.2( import from venezuela),policy condition no.3 (kimberley process(kp) certificate - refer DGFT NTFN no. 34/2015-20 DT 28-09-2020) and policy condition 05 (the concerned importer is registered with gems & jewellery epc, which is the designated importing and exporting authority of india for kimberley process certification scheme[kpcs])-refer DGFT NOTF no 43/2015-2020 dated 22-11-2021 of chapter-71.*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is not in the totals: 11/2021-Customs names these goods only in words or on a condition. For example S.No. 15B of 11/2021-Customs (Silver or gold dore bar, content not exceeding 95%, on conditions: 4.35%; on conditions (dore bars)). Check the AIDC with your customs broker.
- 11/2018-Customs exempts some goods of this code from SWS only by name or on a condition, for example S.No. 56B of 11/2018-Customs (All goods covered under S. Nos. 194 and 195 of TABLE I of 45/2025-Customs (baggage): Nil; only for goods covered by another notification's entry (a condition the importer must meet)). The totals charge SWS.
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule V, S.No. 1 | Rough diamonds or simply sawn diamonds, industrial or non-industrial | 0.25% |
| 9/2025-Integrated Tax (Rate)Schedule VI, S.No. 1 | Goods other than those specified against S. No. 1 in Schedule V | 1.5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 131 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India | Nil |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 0.25% or 1.5% | 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 7102 | Diamonds, whether or not worked, but not mounted or set | 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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.01% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.006% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
- The Gem & Jewellry Export Promotion Council (GJEPC): a clearance or certificate before export, under DGFT Notification No-21/2002-07 dated 26th December 2002.
*AS PER POLICY CONDITION NO.1 OF SCHEDULE-II (EXPORT POLICY) OF ITC HS 2018, EXPORT OF ROUGH DIAMOND SHALL NOT BE PERMITTED UNLESS THE CONCERNED EXPORTER IS REGISTERED WITH GEMS & JEWELLERY EPC, WHICH IS DESIGNATING IMPORTING AND EXPORTING AUTHORITY OF INDIA FOR KIMBERLEY PROCESS CERTIFICATION SCHEME (KPCS).REFER DGFT NOTF NO 43/2015-2020 DATED 22.11.2021 OF CHAPTER 71.**AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
- Condition: Subject to Policy Condition 1 of the Chapter.
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 code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 7102.39.00.00 | Other non-industrial diamonds非工业用其他钻石 | 0%APTA rate, with an APTA certificate of origin | 4% | 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
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.