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

HS 7115 90Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin: other

Other articles of precious metal or of metal clad with precious metal

Customs duty
10%
3 tariff items
GST now
3%
Import policy
Restricted
Export policy
Free
Unit
kg
Duty in China
0% to 10%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

3 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
7115 90 10Laboratory and industrial articles of precious metal10%3%kg
7115 90 20Spinneret’s made mainly of gold10%3%kg
7115 90 90Other10%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 3 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

  • Restricted: 3 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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule IV, S.No. 12Other articles of precious metal or of metal clad with precious metal3%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20253%1/2017-Central Tax (Rate)
From 22 Sep 20253%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 itemGoodsRateCap
7115Other articles of precious metal or of metal clad with precious metalNil—

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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 7115 90, and China's below.

China: the same goods (7115 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 1 expired under 7115 90. 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
7115.90.10.10Articles of silver for industrial or laboratory use银制工业,实验室用制品0%China's provisional rate, lower than MFN3%13%13%None
7115.90.10.20Articles of gold for industrial or laboratory use金制工业,实验室用制品0%China's provisional rate, lower than MFN3%13%0%None
7115.90.10.90Other articles of precious metal or of metal clad with precious metal, for industrial or laboratory use.其他工业、实验室用贵或包贵金制品0%China's provisional rate, lower than MFN3%13%0%None
7115.90.90.00Other articles of precious metal or of metal clad with precious metal, for other uses其他用途的贵或包贵金属制品10%MFN rate (no APTA concession on this line)10%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

7115.90.00

7115.90.00.00Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

7115.90.10Other articles of precious metal or of metal clad with precious metal, for industrial or laboratory use

7115.90.10.10Articles of silver for industrial or laboratory use银制工业,实验室用制品
Unit
g
MFN import duty
3%
Provisional import duty
0%
General import duty
11%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 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 (industrial, laboratory, etc.)用途(工业用、实验室用等)
  • 3.Type (crucibles, etc.)种类(坩埚等)
  • 4.Shape (grille shape, etc.)形状(格栅形状等)
  • 5.Material (platinum, etc.)材质(铂等)
  • 6.Content of precious metal贵金属的成分含量
  • 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
  • 7115901010999Articles of silver for industrial or laboratory use银制工业,实验室用制品
7115.90.10.20Articles of gold for industrial or laboratory use金制工业,实验室用制品
Unit
g
MFN import duty
3%
Provisional import duty
0%
General import duty
11%
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 (industrial, laboratory, etc.)用途(工业用、实验室用等)
  • 3.Type (crucibles, etc.)种类(坩埚等)
  • 4.Shape (grille shape, etc.)形状(格栅形状等)
  • 5.Material (platinum, etc.)材质(铂等)
  • 6.Content of precious metal贵金属的成分含量
  • 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
  • 7115901020999Articles of gold for industrial or laboratory use金制工业,实验室用制品
7115.90.10.90Other articles of precious metal or of metal clad with precious metal, for industrial or laboratory use.其他工业、实验室用贵或包贵金制品
Unit
g
MFN import duty
3%
Provisional import duty
0%
General import duty
11%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
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 (industrial, laboratory, etc.)用途(工业用、实验室用等)
  • 3.Type (crucibles, etc.)种类(坩埚等)
  • 4.Shape (grille shape, etc.)形状(格栅形状等)
  • 5.Material (platinum, etc.)材质(铂等)
  • 6.Content of precious metal贵金属的成分含量
  • 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
  • 7115901090999Other articles of precious metal or of metal clad with precious metal, for industrial or laboratory use.其他工业、实验室用贵或包贵金制品

7115.90.90Other articles of precious metal or of metal clad with precious metal, not for industrial or laboratory use

7115.90.90.00Other articles of precious metal or of metal clad with precious metal, for other uses其他用途的贵或包贵金属制品
Unit
g
MFN import duty
10%
Provisional import duty
None
General import duty
100%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
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 (industrial, laboratory, etc.)用途(工业用、实验室用等)
  • 3.Type (crucibles, etc.)种类(坩埚等)
  • 4.Shape (grille shape, etc.)形状(格栅形状等)
  • 5.Material (platinum, etc.)材质(铂等)
  • 6.Content of precious metal贵金属的成分含量
  • 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%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.2%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
26.3%
Brunei
26.3%
Cambodia
26.3%
Laos
26.3%
Malaysia
26.3%
New Zealand
28%
Singapore
26.3%
Thailand
26.3%
Vietnam
26.3%
Indonesia
26.3%
Philippines
26.3%
Myanmar
26.3%
CIQ codes
  • 7115909000999Other articles of precious metal or of metal clad with precious metal, for other uses其他用途的贵或包贵金属制品

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

Previous7114 20Of base metal clad with precious metalOne level up7115Other articles of precious metal or of metal clad with precious metalNext7117 19Other

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.