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

Chapter 71 — Natural or cultured pearls, precious or semiprecious stones,precious metals, metals clad with precious metal and articles thereof; imitation jewelry; coin

Heading 7103 — Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport.

Subheading

7103.10 Unworked or simply sawn or roughly shaped

Common commodities
Rough emerald crystalsUncut ruby blocksBruted sapphire fragmentsRaw topaz specimensUntreated amethyst chunksCleaved citrine stonesUnpolished aquamarine piecesSawn unworked tourmalineRough garnet stonesUncut beryl minerals

HS codes

CodeDescriptionTaxes
7103.10.10Precious stonesCustoms TaxCID, PAL, VAT
7103.10.20Semi-precious stonesCustoms TaxCID, PAL, VAT