# Customs tariff code 7104.21: Diamonds

> Customs tariff code 7104.21 covers Diamonds. The third-country duty rate is 0 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/710421
- Reference data as at: 2026-07-01
- Customs code: 7104.21
- Third-country duty: 0 %
- Declarable: no

## Where this code sits in the tariff

- 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  - 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
    - 7104.21 Diamonds

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 0 % | MFN |
| 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

### Pos. 7104

Zu Unterposition 7104 21: Hierher gehören auch synthetische Diamanten, die einfach gesägt, gespalten (durch Spaltung ent-lang der natürlichen Ebene der Schichten) oder grob geformt sind oder die nur eine geringe Anzahl von polierten Facetten haben, d. h. Steine, die nur eine vorläufige Form haben und eindeutig wei-terbearbeitet werden müssen.

### 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

- 7104.21.00.00.0 andere, roh oder nur gesägt oder grob geformt, Diamanten

## Frequently asked questions

### What does customs tariff code 7104.21 cover?

Code 7104.21 covers Diamonds. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 7104.21?

The third-country duty rate for 7104.21 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

### What is the HS code for 7104.21?

The first six digits form the HS code: 710421. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 7104.21 have?

7104.21 has six digits and matches the globally uniform HS subheading. A German import declaration requires the eleven-digit commodity code.

### Where does 7104.21 sit in the tariff?

7104.21 sits in this hierarchy: 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN > 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. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 7104.21?

The EBTI database currently holds no valid decisions on 7104.21. 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 7104.21 change?

7104.21 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/710421.