Lapis-lazuli
Lapis-lazuli, a semi-precious stone, worked or unworked
HSN 7103 99 32 (Lapis-lazuli) 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 and articles within Chapter 71 — including precious metals, mounted jewellery, or cultured pearls — may attract distinct compliance or valuation scrutiny at the tariff-line level.
Classification risk in Chapter 71 centres on the distinction between loose, unset stones and stones that are strung, mounted, or set — the latter fall under different tariff lines and may attract different duty treatment or documentary scrutiny. Re-classification on customs examination to a mounted or set jewellery heading triggers retrospective duty recovery. Importers should confirm that lapis-lazuli consignments are unstrung and unmounted, and that supporting documentation — certificates of origin, gemological reports — accurately reflects the presented condition.