Emeralds
Emeralds, unset and unstrung (worked or unworked)
HSN 7103 91 30 (Emeralds) 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 products within Chapter 71 — including emeralds that are strung, mounted, or set — are classified under distinct tariff lines that may attract different treatment.
The principal risk for emerald importers is misclassification: stones that are mounted, set, or permanently strung fall outside this tariff line and into articles-of-jewellery headings within Chapter 71, which carry their own duty and valuation consequences. Customs may re-examine stones presented as unworked and re-classify them as worked or graded, triggering retrospective duty recovery. Accurate declaration of the physical state — rough, cut, polished, graded, temporarily strung — is the importer's primary compliance obligation.