Emerald

Emerald, unworked or simply sawn or roughly shaped

NO PGA · STANDARD CUSTOMS PROCEDURE

HSN 7103 10 31 (Emerald, unworked or simply sawn or roughly shaped) 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. Other stones within Chapter 71 — including worked, graded, or set emeralds and other precious or semi-precious stones — are classified under distinct tariff lines that may carry separate documentation requirements.

No partner government agency notification covers this tariff line.

A word of counsel

The principal risk at this tariff line is misclassification: emeralds that have been cut, polished, graded, or mounted fall under separate subheadings within Chapter 71 and are subject to their own tariff treatment. Re-classification on customs examination — based on processing state or presentation — triggers retrospective duty liability and potential detention of the consignment. Verify the precise condition of the stones against the tariff description before filing the bill of entry.

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Frequently asked

Does HSN 7103 10 31 require any pre-import registration?

A valid Importer-Exporter Code is required for any commercial import; no product-specific registration applies to this tariff line.

What changes if the emeralds are cut, polished, or set in jewellery?

Worked, graded, or mounted emeralds are classified under separate subheadings within Chapter 71 and may attract distinct tariff rates and documentation requirements.

Last verified against gazette notifications: 2026-05-16. Source: BIS / DGFT / Indian Customs CUSDATA.