# Customs tariff code 71: NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS…

> Customs tariff code 71 covers NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/71
- Reference data as at: 2026-07-01
- Customs code: 71
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Switzerland | 0 % | Tariff preference |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Türkiye | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |

## Notes that govern this classification

### Kapitel 71

1. Zu Kapitel 71 gehören, vorbehaltlich der Anmerkung 1 A) zu Abschnitt VI und der nachstehenden Ausnahmen, alle Waren, die ganz oder teilweise bestehen: a) aus echten Perlen oder Zuchtperlen oder aus Edelsteinen oder Schmucksteinen (natürlichen, synthetischen oder rekonstituierten) (RV E7101A00) oder b) aus Edelmetallen oder Edelmetallplattierungen (RV E7101B00). 2. A) Zu den Positionen 7113, 7114 und 7115 gehören nicht Waren, die Edelmetalle oder Edelmetallplattierungen nur als geringfügige Verzierungen oder als unwesentliche Zutaten (z. B. Monogramme, Ringbeschläge, Kanten) enthalten; auf diese Waren findet die vorstehende Anmerkung 1 b) keine Anwendung (RV E7102A00). B) Zu Position 7116 gehören nur Waren, die Edelmetalle oder Edelmetallplattierungen nicht oder nur als geringfügige Verzierungen oder unwesentliche Zutaten enthalten (RV E7102B00). 3. …

## Subdivisions of this code

- 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
- 7102 Diamonds, whether or not worked, but not mounted or set
- 7103 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
- 7104 Synthetic or reconstructed precious or semi-precious 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
- 7105 Dust and powder of natural or synthetic precious or semi-precious stones
- 7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
- 7107 Base metals clad with silver, not further worked than semi-manufactured
- 7108 Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form
- 7109 Base metals or silver, clad with gold, not further worked than semi-manufactured
- 7110 Platinum, unwrought or in semi-manufactured forms, or in powder form
- 7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
- 7112 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious-metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 8549
- 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
- 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
- 7115 Other articles of precious metal or of metal clad with precious metal
- 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
- 7117 Imitation jewellery
- 7118 Coin

## Frequently asked questions

### What does customs tariff code 71 cover?

Code 71 covers NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 71?

TARIC holds no third-country rate of its own for 71. The rate follows from the declarable commodity code beneath it.

### How many digits does 71 have?

71 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 71?

The EBTI database currently holds no valid decisions on 71. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 71 change?

71 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/71.