Tariff item · Chapter 71 · Section XIV, Natural or cultured pearls, precious or semi-precious stones, precio…
HS 7104 91 10Industrial
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 › Diamonds
- Customs duty
- 10%
- Tariff rate
- 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
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 10% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Not determined | Assessable value11/2021-Customs |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD |
| Integrated GST (IGST) | 0%, 0.25% or 1.5% | Assessable value + BCD + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Australia ECTA | 0% | Australia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–Thailand Early Harvest Scheme | 0% | Thailand |
| India–UAE CEPA | 0% | United Arab Emirates |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Oman CEPA20/2026-Customs | 2.5% | Oman |
| India–EFTA TEPA51/2025-Customs | 3.91% | Switzerland, Liechtenstein |
| SAFTA | 5% | Sri Lanka |
| APTA | 9.5% | Bangladesh, China, South Korea, Sri Lanka |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.
"*Import of rough diamond is subject to policy condition no.1(import from cote d ivoire), ITC HS policy condition no.2( import from venezuela),policy condition no.3 (kimberley process(kp) certificate - refer DGFT NTFN no. 34/2015-20 DT 28-09-2020) and policy condition 05 (the concerned importer is registered with gems & jewellery epc, which is the designated importing and exporting authority of india for kimberley process certification scheme[kpcs])-refer DGFT NOTF no 43/2015-2020 dtd 22-11-2021 of chapter-71*Refer also supplementary notes of cth 7104*ensure compliance of CBIC circular 21/2024-CUS DT 30-10-24 for mandatory additional qualifiers in import declarations in respect of synthetic or reconstructed diamonds (lab grown diamonds) with immediate effect*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free under DGFT 08/2023 of 29 May 2023.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is not in the totals: 11/2021-Customs names these goods only in words or on a condition. For example S.No. 15B of 11/2021-Customs (Silver or gold dore bar, content not exceeding 95%, on conditions: 4.35%; on conditions (dore bars)). Check the AIDC with your customs broker.
- 11/2018-Customs exempts some goods of this code from SWS only by name or on a condition, for example S.No. 56B of 11/2018-Customs (All goods covered under S. Nos. 194 and 195 of TABLE I of 45/2025-Customs (baggage): Nil; only for goods covered by another notification's entry (a condition the importer must meet)). The totals charge SWS.
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.01% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.006% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
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
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.