← All chapters

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

710391

Rubies, sapphires and emeralds

Common commodities
Polished Faceted RubyCut Star SapphireLoose Emerald CabochonWorked Oval RubyPolished Square SapphireEmerald with Flat TopFaceted Heart-shaped RubyCut Cushion SapphireLoose Round EmeraldWorked Marquise Ruby

HS codes

CodeDescriptionTaxes
71039100Rubies, sapphires and emeraldsCustoms TaxCID, PAL, SSCL, VAT