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

HS 7104 91Diamonds

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin › Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport

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
4%
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
7104 91 10Industrial10%0%, 0.25% or 1.5%c/k
7104 91 20Non-industrial10%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. 3Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped0.25%
9/2025-Integrated Tax (Rate)Schedule VI, S.No. 2Goods other than those specified against S. No. 3 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
7104Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi- precious stones, temporarily strung for convenience of transportNil—

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 7104 91, and China's below.

China: the same goods (7104 91)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 7104 91. 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
7104.91.10.10Diamond window materials, incl. curved diamond window materials, or flat diamond window materials with all the following characteristics: (1) single or polycrystalline, 3 inches or more in diameter; (2) visible light transmittance of 65% or more.金刚石窗口材料,包括曲面金刚石窗口材料,或具有以下全部特征的平面金刚石窗口材料:(1)直径3英寸及以上的单晶或多晶;(2)可见光透过率65%及以上。4%MFN rate (no APTA concession on this line)4%13%13%3
7104.91.10.90Other synthetic or reconstructed diamonds for industrial use其他工业用合成或再造的钻石4%MFN rate (no APTA concession on this line)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

7104.91.10Other worked synthetic or reconstructed diamonds, for industrial use

7104.91.10.10Diamond window materials, incl. curved diamond window materials, or flat diamond window materials with all the following characteristics: (1) single or polycrystalline, 3 inches or more in diameter; (2) visible light transmittance of 65% or more.金刚石窗口材料,包括曲面金刚石窗口材料,或具有以下全部特征的平面金刚石窗口材料:(1)直径3英寸及以上的单晶或多晶;(2)可见光透过率65%及以上。
Unit
g
MFN import duty
4%
Provisional import duty
None
General import duty
14%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
10 Oct 2026
Licences and certificates
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
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.Type (piezoelectric quartz, etc.)种类(压电石英等)
  • 4.Degree of processing (simply sawn, roughly shaped)加工程度(经简单锯开、粗制成形)
  • 5.State (unglazed, unset, etc.)状态(未成串、未镶嵌等)
  • 6.Source (synthetic, reconstructed)来源(合成、再造)
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.Model型号
  • 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%
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
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 7104911010999Diamond window materials, incl. curved diamond window materials, or flat diamond window materials with all the following characteristics: (1) single or polycrystalline, 3 inches or more in diameter; (2) visible light transmittance of 65% or more.金刚石窗口材料,包括曲面金刚石窗口材料,或具有以下全部特征的平面金刚石窗口材料:(1)直径3英寸及以上的单晶或多晶;(2)可见光透过率65%及以上。
7104.91.10.90Other synthetic or reconstructed diamonds for industrial use其他工业用合成或再造的钻石
Unit
g
MFN import duty
4%
Provisional import duty
None
General import duty
14%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
10 Oct 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.Type (piezoelectric quartz, etc.)种类(压电石英等)
  • 4.Degree of processing (simply sawn, roughly shaped)加工程度(经简单锯开、粗制成形)
  • 5.State (unglazed, unset, etc.)状态(未成串、未镶嵌等)
  • 6.Source (synthetic, reconstructed)来源(合成、再造)
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.Model型号
  • 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%
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
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 7104911090999Other synthetic or reconstructed diamonds for industrial use其他工业用合成或再造的钻石
7104.91.10.00Other synthetic or reconstructed diamonds for industrial use其他工业用合成或再造的钻石Expired
Unit
g
MFN import duty
4%
Provisional import duty
None
General import duty
14%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
30 Sep 2024
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.Type (piezoelectric quartz, etc.)种类(压电石英等)
  • 4.Degree of processing (simply sawn, roughly shaped)加工程度(经简单锯开、粗制成形)
  • 5.State (unglazed, unset, etc.)状态(未成串、未镶嵌等)
  • 6.Source (synthetic, reconstructed)来源(合成、再造)
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.Model型号
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 7104911000999Other synthetic or reconstructed diamonds for industrial use其他工业用合成或再造的钻石

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

Previous7104 21DiamondsOne level up7104Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transportNext7105 10Of diamonds

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.