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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

Subheading

710122

Worked

Common commodities
Half-drilled and polished cultured pearlsFully drilled and bleached cultured pearlsPolished and matched loose cultured pearl setsBleached and improved cultured pearls for jewelry makingDrilled and polished white cultured pearlsCultured pearls enhanced with color treatmentAqua-colored, drilled, and polished pearlsBlack-lipped cultured pearls after drilling and bleachingGolden South Sea cultured pearls (drilled, polished)Tahitian pearls in drilled, polished, and bleached state

HS codes

CodeDescriptionTaxes
71012200WorkedCustoms TaxCID, PAL, SSCL, VAT