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

HS 7103 99 12Chrysoberyl (including chrysoberyl cat's eye)

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

Customs duty: 10%; Tariff rate
GST now: 0.25%; or 0% for some goods
Import policy: Free
Export policy: Free
Unit: c/k
Duty in China: 2%; On Indian goods

Landed cost Search codes Duty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
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)	0.25%	Assessable value + BCD + SWS

Lower duty under trade agreements

Lower customs duty under India's 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–Afghanistan PTA	0%	Afghanistan
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–Chile PTA	2%	Chile
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
SAFTA	5%	Sri Lanka
India–UAE CEPA	5.5%	United Arab Emirates
SAPTA	9%	Bangladesh, Bhutan, Sri Lanka, Maldives, Nepal

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

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

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 0.25%, or 0% for some goods.
Until 21 September 2025 0.25%, or 0% for some goods.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule V, S.No. 2	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	0.25%
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

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	0% or 0.25%	1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate)
From 22 Sep 2025	0% or 0.25%	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 item	Goods	Rate	Cap
7103	Precious stones (other than diamonds) and semiprecious 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	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

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*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 2 of the Chapter.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 7103 99, and China's below.

China: the same goods (7103 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 7103 99. 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
7103.99.10.00	Jadeite, otherwise worked经其他加工的翡翠	2%APTA rate, with an APTA certificate of origin	4%	13%	13%	None
7103.99.20.00	Crystal, otherwise worked经其他加工的水晶	2%APTA rate, with an APTA certificate of origin	4%	13%	13%	None
7103.99.30.00	Tourmaline, otherwise worked经其他加工的碧玺	2%APTA rate, with an APTA certificate of origin	4%	13%	13%	None
7103.99.40.00	Nephrite, otherwise worked经其他加工的软玉	2%APTA rate, with an APTA certificate of origin	4%	13%	13%	None
7103.99.90.00	Other worked precious or semi-precious stones经其他加工的其他宝石或半宝石	2%APTA rate, with an APTA certificate of origin	4%	13%	13%	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

7103.99.10Jadeite, otherwise worked

7103.99.10.00Jadeite, otherwise worked经其他加工的翡翠

not strung or set未成串或镶嵌

Unit: carat
MFN import duty: 4%
Provisional import duty: None
General import duty: 35%
Import VAT: 13%
Consumption tax: 10%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 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.Type (e.g., crystal/amethyst, nephrite/Hetian jade)种类(水晶/紫晶、软玉/和田玉等)
3.Extent of working (unworked, simply sawn, roughly shaped, drilled, polished)加工程度(未加工,经简单锯开、粗制成形、钻孔、打磨
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.Mineralogical and English name矿物学名及英文名称
8.Specification规格
9.Chemical composition化学成分
10.Colour颜色
11.GTIN
12.CAS
13.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): 2%

RCEP rates

Australia: 4%
Brunei: 4%
Cambodia: 4%
South Korea: 4%
Laos: 4%
Malaysia: 4%
New Zealand: 4.8%
Singapore: 4%
Thailand: 4%
Vietnam: 4%
Japan: 4.4%
Indonesia: 4%
Philippines: 4%
Myanmar: 4%

CIQ codes

7103991000999Other worked jadeite (not strung or set)经其他加工的翡翠(未成串或镶嵌)

7103.99.20Crystal, otherwise worked

7103.99.20.00Crystal, otherwise worked经其他加工的水晶

not strung or set未成串或镶嵌

Unit: carat
MFN import duty: 4%
Provisional import duty: None
General import duty: 35%
Import VAT: 13%
Consumption tax: 10%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 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.Type (e.g., crystal/amethyst, nephrite/Hetian jade)种类(水晶/紫晶、软玉/和田玉等)
3.Extent of working (unworked, simply sawn, roughly shaped, drilled, polished)加工程度(未加工,经简单锯开、粗制成形、钻孔、打磨
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.Mineralogical and English name矿物学名及英文名称
8.Specification规格
9.Chemical composition化学成分
10.Colour颜色
11.GTIN
12.CAS
13.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): 2%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 4%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 4.4%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

7103992000999Other worked rock crystal (not strung or set)经其他加工的水晶(未成串或镶嵌)

7103.99.30Tourmaline, otherwise worked

7103.99.30.00Tourmaline, otherwise worked经其他加工的碧玺

not strung or set未成串或镶嵌

Unit: carat
MFN import duty: 4%
Provisional import duty: None
General import duty: 35%
Import VAT: 13%
Consumption tax: 10%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 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.Type (e.g., crystal/amethyst, nephrite/Hetian jade)种类(水晶/紫晶、软玉/和田玉等)
3.Extent of working (unworked, simply sawn, roughly shaped, drilled, polished)加工程度(未加工,经简单锯开、粗制成形、钻孔、打磨
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.Mineralogical and English name矿物学名及英文名称
8.Specification规格
9.Chemical composition化学成分
10.Colour颜色
11.GTIN
12.CAS
13.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): 2%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 4%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 4.4%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

7103993000999Other worked tourmaline (not strung or set)经其他加工的碧玺(未成串或镶嵌)

7103.99.40Nephrite, otherwise worked

7103.99.40.00Nephrite, otherwise worked经其他加工的软玉

not strung or set未成串或镶嵌

Unit: carat
MFN import duty: 4%
Provisional import duty: None
General import duty: 35%
Import VAT: 13%
Consumption tax: 10%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 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.Type (e.g., crystal/amethyst, nephrite/Hetian jade)种类(水晶/紫晶、软玉/和田玉等)
3.Extent of working (unworked, simply sawn, roughly shaped, drilled, polished)加工程度(未加工,经简单锯开、粗制成形、钻孔、打磨
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.Mineralogical and English name矿物学名及英文名称
8.Specification规格
9.Chemical composition化学成分
10.Colour颜色
11.GTIN
12.CAS
13.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): 2%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 4%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 4.4%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

7103994000999Other worked nephrite (not strung or set)经其他加工的软玉(未成串或镶嵌)

7103.99.90Other worked precious or semi-precious stones, n.e.s.

7103.99.90.00Other worked precious or semi-precious stones经其他加工的其他宝石或半宝石

not strung or set未成串或镶嵌

Unit: carat
MFN import duty: 4%
Provisional import duty: None
General import duty: 35%
Import VAT: 13%
Consumption tax: 10%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 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.Type (ruby, sapphire, emerald, jade, etc.)种类(红宝石、蓝宝石、祖母绿、翡翠等)
3.Degree of processing (unworked, simply sawn, roughly shaped)加工程度(未加工,经简单锯开、粗制成形)
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.Mineralogical and English name矿物学名及英文名称
8.Specification规格
9.Chemical composition化学成分
10.Colour颜色
11.GTIN
12.CAS
13.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): 2%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 4%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 4.4%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

7103999000999Other worked precious or semi-precious stones (not strung or set)经其他加工的其他宝石或半宝石(未成串或镶嵌)

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

Previous7103 99 11Yellow/golden/pink/red/green beryl One level up7103 99Other Next7103 99 13Alexandrite (including alexandrite cat’s eye)

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.