SECTION XIV · Chapitre 71

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

Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE

Notes de chapitre (49)

Notes

1. Subject to Note 1 (A) to Section VI and except as provided below, all articles consisting wholly or partly:

(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or

(b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.

2. (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles.

(B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

3. This Chapter does not cover:

(a) Amalgams of precious metal, or colloidal precious metal (heading 28.43);

(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;

(c) Goods of Chapter 32 (for example, lustres);

(d) Supported catalysts (heading 38.15);

(e) Articles of heading 42.02 or 42.03 referred to in Note 3 (B) to Chapter 42;

(f) Articles of heading 43.03 or 43.04;

(g) Goods of Section XI (textiles and textile articles);

(h) Footwear, headgear or other articles of Chapter 64 or 65;

(ij) Umbrellas, walking-sticks or other articles of Chapter 66;

(k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22);

(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);

(m) Arms or parts thereof (Chapter 93);

(n) Articles covered by Note 2 to Chapter 95;

(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or

(p) Original sculptures or statuary (heading 97.03), collectors’ pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones.

4. (A) The expression “precious metal” means silver, gold and platinum.

(B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.

(C) The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2 (b) to Chapter 96.

5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:

(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;

(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold;

(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.

6. Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.

7. Throughout the Nomenclature the expression “metal clad with precious metal” means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.

8. Subject to Note 1 (A) to Section VI, goods answering to a description in heading 71.12 are to be classified in that heading and in no other heading of the Nomenclature.

9. For the purposes of heading 71.13, the expression “articles of jewellery” means:

(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and

(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).

These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.

10. For the purposes of heading 71.14, the expression “articles of goldsmiths’ or silversmiths’ wares” includes such articles as ornaments, tableware, toilet-ware, smokers’ requisites and other articles of household, office or religious use.

11. For the purposes of heading 71.17, the expression “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.

Subheading Notes

1. For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions “powder” and “in powder form” mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm.

2. Notwithstanding the provisions of Chapter Note 4 (B), for the purposes of subheadings 7110.11 and 7110.19, the expression “platinum” does not include iridium, osmium, palladium, rhodium or ruthenium.

3. For the classification of alloys in the subheadings of heading 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.

SUB-CHAPTER I

NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES

SUB-CHAPTER II

PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL

SUB-CHAPTER III

JEWELLERY, GOLDSMITHS' AND SILVERSMITHS’ WARES AND OTHER ARTICLES

(*): Trong phạm vi nhóm 49.07 và 71.18, khái niệm "loại pháp định" được hiểu là công cụ thanh toán phát hành bởi ngân hàng được pháp luật công nhận.

Code SHDescriptionUnitéDroit d'importation ordinaireMFNVAT
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
7101.10.00 - Natural pearls kg/unit 4,5% 3% * / 5 / 8 / 10 (plusieurs taux)
- Cultured pearls:
7101.21.00 - - Unworked kg/unit 4,5% 3% * / 5 / 8 / 10 (plusieurs taux)
7101.22.00 - - Worked kg/unit 4,5% 3% 8 / 10 (plusieurs taux)
7102 Diamonds, whether or not worked, but not mounted or set
7102.10.00 - Unsorted carat 1,5% 1% 10 / 8 (plusieurs taux)
- Industrial:
7102.21.00 - - Unworked or simply sawn, cleaved or bruted carat 5% 0% 10 / 8 (plusieurs taux)
7102.29.00 - - Other carat 5% 0% 10 / 8 (plusieurs taux)
- Non-industrial:
7102.31.00 - - Unworked or simply sawn, cleaved or bruted carat 5% 0% 10 / 8 (plusieurs taux)
7102.39.00 - - Other carat 5% 0% 10 / 8 (plusieurs taux)
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
7103.10 - Unworked or simply sawn or roughly shaped:
7103.10.10 - - Rubies kg 5% 0% 10 / 8 (plusieurs taux)
7103.10.20 - - Jade (nephrite and jadeite) kg 5% 0% 10 / 8 (plusieurs taux)
7103.10.90 - - Other kg 5% 0% 10 / 8 (plusieurs taux)
- Otherwise worked:
7103.91 - - Rubies, sapphires and emeralds:
7103.91.10 - - - Rubies carat 5% 0% 8 / 10 (plusieurs taux)
7103.91.90 - - - Other carat 5% 0% 8 / 10 (plusieurs taux)
7103.99.00 - - Other carat 5% 0% 8 / 10 (plusieurs taux)
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
7104.10 - Piezo-electric quartz:
7104.10.10 - - Unworked kg 5% 0% 8 / 10 (plusieurs taux)
7104.10.20 - - Worked kg 5% 0% 8 / 10 (plusieurs taux)
- Other, unworked or simply sawn or roughly shaped:
7104.21.00 - - Diamonds carat 5% 0% 8 / 10 (plusieurs taux)
7104.29.00 - - Other kg 5% 0% 8 / 10 (plusieurs taux)
- Other:
7104.91.00 - - Diamonds carat 5% 0% 8 / 10 (plusieurs taux)
7104.99.00 - - Other kg 5% 0% 8 / 10 (plusieurs taux)
7105 Dust and powder of natural or synthetic precious or semi-precious stones
7105.10.00 - Of diamonds carat 1,5% 1% 8 / 10 (plusieurs taux)
7105.90.00 - Other kg 1,5% 1% 8 / 10 (plusieurs taux)
7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
7106.10.00 - Powder kg 1,5% 1% 10 / 8 (plusieurs taux)
- Other:
7106.91.00 - - Unwrought kg 1,5% 1% 10 / 8 (plusieurs taux)
7106.92.00 - - Semi-manufactured kg 1,5% 1% 10 / 8 (plusieurs taux)
7107.00.00 Base metals clad with silver, not further worked than semi-manufactured kg 1,5% 1% 10 / 8 (plusieurs taux)
7108 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
- Non-monetary:
7108.11.00 - - Powder kg 5% 0% 10 / 8 (plusieurs taux)
7108.12 - - Other unwrought forms:
7108.12.10 - - - In lumps, ingots or cast bars kg 5% 0% 10 / 8 (plusieurs taux)
7108.12.90 - - - Other kg 5% 0% 10 / 8 (plusieurs taux)
7108.13.00 - - Other semi-manufactured forms kg 5% 0% 10 / 8 (plusieurs taux)
7108.20.00 - Monetary kg 5% 0% 10 / 8 (plusieurs taux)
7109.00.00 Base metals or silver, clad with gold, not further worked than semi-manufactured kg 1,5% 1% 10 / 8 (plusieurs taux)
7110 Platinum, unwrought or in semi-manufactured forms, or in powder form
- Platinum:
7110.11 - - Unwrought or in powder form:
7110.11.10 - - - In lumps, ingots, cast bars or in powder form kg 1,5% 1% 10 / 8 (plusieurs taux)
7110.11.90 - - - Other kg 1,5% 1% 10 / 8 (plusieurs taux)
7110.19.00 - - Other kg 1,5% 1% 10 / 8 (plusieurs taux)
- Palladium:
7110.21 - - Unwrought or in powder form:
7110.21.10 - - - In lumps, ingots, cast bars or in powder form kg 1,5% 1% 10 / 8 (plusieurs taux)
7110.21.90 - - - Other kg 1,5% 1% 10 / 8 (plusieurs taux)
7110.29.00 - - Other kg 1,5% 1% 10 / 8 (plusieurs taux)
- Rhodium:
7110.31 - - Unwrought or in powder form:
7110.31.10 - - - In lumps, ingots, cast bars or in powder form kg 1,5% 1% 10 / 8 (plusieurs taux)
7110.31.90 - - - Other kg 1,5% 1% 10 / 8 (plusieurs taux)
7110.39.00 - - Other kg 1,5% 1% 10 / 8 (plusieurs taux)
- Iridium, osmium and ruthenium:
7110.41 - - Unwrought or in powder form:
7110.41.10 - - - In lumps, ingots, cast bars or in powder form kg 1,5% 1% 10 / 8 (plusieurs taux)
7110.41.90 - - - Other kg 1,5% 1% 10 / 8 (plusieurs taux)
7110.49.00 - - Other kg 1,5% 1% 10 / 8 (plusieurs taux)
7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
7111.00.10 - Silver or gold, clad with platinum kg 1,5% 1% 10 / 8 (plusieurs taux)
7111.00.90 - Other kg 1,5% 1% 10 / 8 (plusieurs taux)
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 85.49
7112.30.00 - Ash containing precious metal or precious metal compounds kg 1,5% 1% 10 / 8 (plusieurs taux)
- Other:
7112.91.00 - - Of gold, including metal clad with gold but excluding sweepings containing other precious metals kg 1,5% 1% 10 / 8 (plusieurs taux)
7112.92.00 - - Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals kg 1,5% 1% 10 / 8 (plusieurs taux)
7112.99 - - Other:
7112.99.10 - - - Of silver, including metal clad with silver but excluding sweepings containing other precious metals kg 1,5% 1% 10 / 8 (plusieurs taux)
7112.99.90 - - - Other kg 1,5% 1% 10 / 8 (plusieurs taux)
7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
- Of precious metal whether or not plated or clad with precious metal:
7113.11 - - Of silver, whether or not plated or clad with other precious metal:
7113.11.10 - - - Parts kg 45% 30% 8 / 10 (plusieurs taux)
7113.11.90 - - - Other kg 45% 30% 8 / 10 (plusieurs taux)
7113.19 - - Of other precious metal, whether or not plated or clad with precious metal:
7113.19.10 - - - Parts kg 37,5% 25% 8 / 10 (plusieurs taux)
7113.19.90 - - - Other kg 37,5% 25% 8 / 10 (plusieurs taux)
7113.20 - Of base metal clad with precious metal:
7113.20.10 - - Parts kg 45% 30% 8 / 10 (plusieurs taux)
7113.20.90 - - Other kg 45% 30% 8 / 10 (plusieurs taux)
7114 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
- Of precious metal whether or not plated or clad with precious metal:
7114.11.00 - - Of silver, whether or not plated or clad with other precious metal kg 45% 30% 8 / 10 (plusieurs taux)
7114.19.00 - - Of other precious metal, whether or not plated or clad with precious metal kg 45% 30% 8 / 10 (plusieurs taux)
7114.20.00 - Of base metal clad with precious metal kg 45% 30% 8 / 10 (plusieurs taux)
7115 Other articles of precious metal or of metal clad with precious metal
7115.10.00 - Catalysts in the form of wire cloth or grill, of platinum kg 45% 30% 8 / 10 (plusieurs taux)
7115.90 - Other:
7115.90.10 - - Of gold or silver kg 45% 30% 8 / 10 (plusieurs taux)
7115.90.20 - - Of metal clad with gold or silver kg 45% 30% 8 / 10 (plusieurs taux)
7115.90.90 - - Other kg 45% 30% 8 / 10 (plusieurs taux)
7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
7116.10.00 - Of natural or cultured pearls kg 45% 30% 8 / 10 (plusieurs taux)
7116.20.00 - Of precious or semi-precious stones (natural, synthetic or reconstructed) kg 45% 30% 8 / 10 (plusieurs taux)
7117 Imitation jewellery
- Of base metal, whether or not plated with precious metal:
7117.11 - - Cuff-links and studs:
7117.11.10 - - - Parts kg 45% 30% 8 / 10 (plusieurs taux)
7117.11.90 - - - Other kg 45% 30% 8 / 10 (plusieurs taux)
7117.19 - - Other:
7117.19.10 - - - Bangles kg 37,5% 25% 8 / 10 (plusieurs taux)
7117.19.20 - - - Other imitation jewellery kg 37,5% 25% 8 / 10 (plusieurs taux)
7117.19.90 - - - Parts kg 37,5% 25% 8 / 10 (plusieurs taux)
7117.90 - Other:
7117.90.10 - - Bangles kg 37,5% 25% 8 / 10 (plusieurs taux)
7117.90.20 - - Other imitation jewellery kg 37,5% 25% 8 / 10 (plusieurs taux)
- - Parts:
7117.90.94 - - - Wholly of plastics, glass, wood, worked tortoise shell, ivory, bone, horn, coral, mother-of-pearl, other animal carving material, worked vegetable carving material, worked mineral carving material, or of porcelain or china kg 37,5% 25% 8 / 10 (plusieurs taux)
7117.90.99 - - - Other kg 37,5% 25% 8 / 10 (plusieurs taux)
7118 Coin
7118.10 - Coin (other than gold coin), not being legal tender:
7118.10.10 - - Silver coin kg 45% 30% * / 8 / 10 (plusieurs taux)
7118.10.90 - - Other kg 45% 30% * / 8 / 10 (plusieurs taux)
7118.90 - Other:
7118.90.10 - - Gold coin, whether or not legal tender kg 37,5% 25% * / 8 / 10 (plusieurs taux)
7118.90.20 - - Silver coin, being legal tender kg 37,5% 25% * / 8 / 10 (plusieurs taux)
7118.90.90 - - Other kg 37,5% 25% * / 8 / 10 (plusieurs taux)
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;
- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.