Unworked
Natural pearls, unworked, not strung or mounted
HSN 7101 10 10 (natural pearls, unworked) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Worked natural pearls, cultured pearls, and pearls that are strung, mounted, or set are classified under sibling tariff lines within Chapter 71 that may carry distinct compliance or valuation requirements.
The principal risk at this tariff line is misclassification: customs officers may re-classify a consignment as worked, graded, or strung pearls — or as cultured rather than natural pearls — each of which sits under a separate tariff line with its own duty structure. Re-classification on examination triggers retrospective duty recovery and detention pending resolution. Documentary evidence of the pearl's natural origin and unworked state — gemmological certificates, origin declarations — should accompany every consignment.