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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

710310

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
71031010Precious stonesCustoms TaxCID, PAL, VAT
71031020Semi-precious stonesCustoms TaxCID, PAL, VAT