Subheading · Chapter 71 · Section XIV, Natural or cultured pearls, precious or semi-precious stones, precio…
HS 7104 91Diamonds
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin › Synthetic or reconstructed precious or semiprecious 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
- Customs duty
- 10%
- 2 tariff items
- GST now
- 0%, 0.25% or 1.5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- c/k
- Duty in China
- 4%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 7104 91 10 | Industrial | 10% | 0%, 0.25% or 1.5% | c/k |
| 7104 91 20 | Non-industrial | 10% | 0%, 0.25% or 1.5% | c/k |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 0.25% or 1.5%, depending on the goods.
- Until 21 September 2025 0%, 0.25% or 1.5%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule V, S.No. 3 | Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped | 0.25% |
| 9/2025-Integrated Tax (Rate)Schedule VI, S.No. 2 | Goods other than those specified against S. No. 3 in Schedule V | 1.5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 131 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India | Nil |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 0.25% or 1.5% | 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 0.25% or 1.5% | 9/2025-Integrated Tax (Rate); 10/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 7104 | Synthetic or reconstructed precious or semiprecious 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 | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 7104 91, and China's below.
China: the same goods (7104 91)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 7104 91. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 7104.91.10.10 | Diamond window materials, incl. curved diamond window materials, or flat diamond window materials with all the following characteristics: (1) single or polycrystalline, 3 inches or more in diameter; (2) visible light transmittance of 65% or more.金刚石窗口材料,包括曲面金刚石窗口材料,或具有以下全部特征的平面金刚石窗口材料:(1)直径3英寸及以上的单晶或多晶;(2)可见光透过率65%及以上。 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | 3 |
| 7104.91.10.90 | Other synthetic or reconstructed diamonds for industrial use其他工业用合成或再造的钻石 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
7104.91.10Other worked synthetic or reconstructed diamonds, for industrial use
7104.91.10.10Diamond window materials, incl. curved diamond window materials, or flat diamond window materials with all the following characteristics: (1) single or polycrystalline, 3 inches or more in diameter; (2) visible light transmittance of 65% or more.金刚石窗口材料,包括曲面金刚石窗口材料,或具有以下全部特征的平面金刚石窗口材料:(1)直径3英寸及以上的单晶或多晶;(2)可见光透过率65%及以上。
- Unit
- g
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 10 Oct 2026
Licences and certificates
- 3Dual-use items and technologies export licence两用物项和技术出口许可证
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Type (piezoelectric quartz, etc.)种类(压电石英等)
- 4.Degree of processing (simply sawn, roughly shaped)加工程度(经简单锯开、粗制成形)
- 5.State (unglazed, unset, etc.)状态(未成串、未镶嵌等)
- 6.Source (synthetic, reconstructed)来源(合成、再造)
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7104911010999Diamond window materials, incl. curved diamond window materials, or flat diamond window materials with all the following characteristics: (1) single or polycrystalline, 3 inches or more in diameter; (2) visible light transmittance of 65% or more.金刚石窗口材料,包括曲面金刚石窗口材料,或具有以下全部特征的平面金刚石窗口材料:(1)直径3英寸及以上的单晶或多晶;(2)可见光透过率65%及以上。
7104.91.10.90Other synthetic or reconstructed diamonds for industrial use其他工业用合成或再造的钻石
- Unit
- g
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 10 Oct 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Type (piezoelectric quartz, etc.)种类(压电石英等)
- 4.Degree of processing (simply sawn, roughly shaped)加工程度(经简单锯开、粗制成形)
- 5.State (unglazed, unset, etc.)状态(未成串、未镶嵌等)
- 6.Source (synthetic, reconstructed)来源(合成、再造)
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7104911090999Other synthetic or reconstructed diamonds for industrial use其他工业用合成或再造的钻石
7104.91.10.00Other synthetic or reconstructed diamonds for industrial use其他工业用合成或再造的钻石Expired
- Unit
- g
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 30 Sep 2024
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Type (piezoelectric quartz, etc.)种类(压电石英等)
- 4.Degree of processing (simply sawn, roughly shaped)加工程度(经简单锯开、粗制成形)
- 5.State (unglazed, unset, etc.)状态(未成串、未镶嵌等)
- 6.Source (synthetic, reconstructed)来源(合成、再造)
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.GTIN
- 10.CAS
- 11.Other其他
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
CIQ codes
- 7104911000999Other synthetic or reconstructed diamonds for industrial use其他工业用合成或再造的钻石
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous7104 21DiamondsOne level up7104Synthetic or reconstructed precious or semiprecious 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 transportNext7105 10Of diamonds
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.