Subheading · Chapter 71 · Section XIV, Natural or cultured pearls, precious or semi-precious stones, precio…

HS 7115 90Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin: other

Other articles of precious metal or of metal clad with precious metal

Customs duty: 10%; 3 tariff items
GST now: 3%
Import policy: Restricted
Export policy: Free
Unit: kg
Duty in China: 0% to 10%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
7115 90 10	Laboratory and industrial articles of precious metal	10%	3%	kg
7115 90 20	Spinneret’s made mainly of gold	10%	3%	kg
7115 90 90	Other	10%	3%	kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 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

Restricted: 3 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 3%.
Until 21 September 2025 3%.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule IV, S.No. 12	Other articles of precious metal or of metal clad with precious metal	3%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	3%	1/2017-Central Tax (Rate)
From 22 Sep 2025	3%	9/2025-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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
7115	Other articles of precious metal or of metal clad with precious metal	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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 7115 90, and China's below.

China: the same goods (7115 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 1 expired under 7115 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
7115.90.10.10	Articles of silver for industrial or laboratory use银制工业,实验室用制品	0%China's provisional rate, lower than MFN	3%	13%	13%	None
7115.90.10.20	Articles of gold for industrial or laboratory use金制工业,实验室用制品	0%China's provisional rate, lower than MFN	3%	13%	0%	None
7115.90.10.90	Other articles of precious metal or of metal clad with precious metal, for industrial or laboratory use.其他工业、实验室用贵或包贵金制品	0%China's provisional rate, lower than MFN	3%	13%	0%	None
7115.90.90.00	Other articles of precious metal or of metal clad with precious metal, for other uses其他用途的贵或包贵金属制品	10%MFN rate (no APTA concession on this line)	10%	13%	0%	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

7115.90.00

7115.90.00.00Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

7115.90.10Other articles of precious metal or of metal clad with precious metal, for industrial or laboratory use

7115.90.10.10Articles of silver for industrial or laboratory use银制工业,实验室用制品

Unit: g
MFN import duty: 3%
Provisional import duty: 0%
General import duty: 11%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 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 (industrial, laboratory, etc.)用途(工业用、实验室用等)
3.Type (crucibles, etc.)种类(坩埚等)
4.Shape (grille shape, etc.)形状(格栅形状等)
5.Material (platinum, etc.)材质(铂等)
6.Content of precious metal贵金属的成分含量
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

7115901010999Articles of silver for industrial or laboratory use银制工业,实验室用制品

7115.90.10.20Articles of gold for industrial or laboratory use金制工业,实验室用制品

Unit: g
MFN import duty: 3%
Provisional import duty: 0%
General import duty: 11%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 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 (industrial, laboratory, etc.)用途(工业用、实验室用等)
3.Type (crucibles, etc.)种类(坩埚等)
4.Shape (grille shape, etc.)形状(格栅形状等)
5.Material (platinum, etc.)材质(铂等)
6.Content of precious metal贵金属的成分含量
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

7115901020999Articles of gold for industrial or laboratory use金制工业,实验室用制品

7115.90.10.90Other articles of precious metal or of metal clad with precious metal, for industrial or laboratory use.其他工业、实验室用贵或包贵金制品

Unit: g
MFN import duty: 3%
Provisional import duty: 0%
General import duty: 11%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
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 (industrial, laboratory, etc.)用途(工业用、实验室用等)
3.Type (crucibles, etc.)种类(坩埚等)
4.Shape (grille shape, etc.)形状(格栅形状等)
5.Material (platinum, etc.)材质(铂等)
6.Content of precious metal贵金属的成分含量
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

7115901090999Other articles of precious metal or of metal clad with precious metal, for industrial or laboratory use.其他工业、实验室用贵或包贵金制品

7115.90.90Other articles of precious metal or of metal clad with precious metal, not for industrial or laboratory use

7115.90.90.00Other articles of precious metal or of metal clad with precious metal, for other uses其他用途的贵或包贵金属制品

Unit: g
MFN import duty: 10%
Provisional import duty: None
General import duty: 100%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
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 (industrial, laboratory, etc.)用途(工业用、实验室用等)
3.Type (crucibles, etc.)种类(坩埚等)
4.Shape (grille shape, etc.)形状(格栅形状等)
5.Material (platinum, etc.)材质(铂等)
6.Content of precious metal贵金属的成分含量
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%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 7%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 26.3%
Brunei: 26.3%
Cambodia: 26.3%
Laos: 26.3%
Malaysia: 26.3%
New Zealand: 28%
Singapore: 26.3%
Thailand: 26.3%
Vietnam: 26.3%
Indonesia: 26.3%
Philippines: 26.3%
Myanmar: 26.3%

CIQ codes

7115909000999Other articles of precious metal or of metal clad with precious metal, for other uses其他用途的贵或包贵金属制品

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

Previous7114 20Of base metal clad with precious metal One level up7115Other articles of precious metal or of metal clad with precious metal Next7117 19Other

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.