Gem Diamonds - HS 7102 classification, duty and landed cost
Gem Diamonds moves through customs under HS heading 7102. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.
Sample 6-digit codes
| Code | Description |
|---|---|
| 7102.39 | Non-industrial diamonds, other than unworked |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% - 6% CBAM applies to iron/steel/aluminium; safeguards on some HRC lines. |
| United States | 0% - 25% Section 232 duties on steel/aluminium; AD/CVD on select origins. |
| China | 0% - 10% Plus 13% VAT; export duties/quotas on some raw metals. |
| India | 5% - 15% BCD + AIDC + 18% GST; BIS steel quality control order. |
| UAE | 5% GCC CET; ESMA safety marking on construction steel. |
Numerical Example: 100 carat of Gem Diamonds at FOB USD 3,000 per carat, sea freight to a representative port of discharge.
100 carat of Gem Diamonds at FOB USD 3,000 per carat, sea freight to a representative port of discharge.. Run your own numbers in the Import Duty & Tax calculator.
- · Mill Test Certificate (MTC) / EN 10204 3.1 or 3.2 for structural and pressure grades.
- · Origin declaration for CBAM (EU) with embedded emissions data from 2026.
- · Kimberley Process for diamonds; OECD Due Diligence Guidance for tin, tantalum, tungsten, gold, cobalt.
- · India
- · Belgium
- · Israel
- · UAE
- · USA
Frequently asked questions
Gem Diamonds is classified under HS 7102.39. Ores/concentrates live in Chapter 26, unwrought metals in Chapters 72-81.
From 2026 the EU CBAM applies to iron, steel, aluminium, cement, fertilizer, hydrogen and electricity. Embedded emissions data must be reported per consignment.
Against LME (base metals), Platts (iron ore, coal), Argus, or Fastmarkets assessments, with agreed premium/discount, TC/RC deductions for concentrates and quality penalties.
Mill Test Certificate (EN 10204 3.1 or 3.2), independent SGS/Alfred Knight assay for concentrates, moisture certificate, and origin declaration.
Some origins apply export duties (India on iron ore, Indonesia on ore concentrates, Zambia on copper) - always screen origin regulations before quoting.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to metals & minerals (HS 7102) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 15% | IGST 18% | Assessable value + duty | 36.1% |
| United Arab Emirates | 0% | VAT 5% | CIF + duty | 5.0% |
| Saudi Arabia | 0% | VAT 15% | CIF + duty | 15.0% |
| Singapore | 0% | GST 9% | CIF + duty | 9.0% |
| China | 0% | VAT 13% | CIF + duty | 13.0% |
| United States | 0% | Federal VAT 0% | CIF | 0.3% |
| United Kingdom | 0% | VAT 20% | CIF + duty | 20.0% |
| Germany | 0% | USt 19% | CIF + duty | 19.0% |
| Netherlands | 0% | BTW 21% | CIF + duty | 21.0% |
| Vietnam | 0% | VAT 10% | CIF + duty | 10.0% |
| Türkiye | 0% | KDV 20% | CIF + duty | 20.0% |
| Japan | 0% | JCT 10% | CIF + duty | 10.0% |
| South Korea | 0% | VAT 10% | CIF + duty | 10.0% |
| Brazil | 0% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 32.0% |
| Indonesia | 0% | PPN 11% | CIF + duty | 13.5% |
| Mexico | 0% | IVA 16% | CIF + duty | 16.9% |
| Egypt | 0% | VAT 14% | CIF + duty | 14.0% |
| Nigeria | 0% | VAT 7.5% | CIF + duty | 9.1% |
| South Africa | 0% | VAT 15% | Assessable value + duty | 16.5% |
| Australia | 0% | GST 10% | CIF + duty | 10.0% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.