Tourmaline
Tourmaline, precious and semi-precious gemstone
HSN 7103 99 51 (Tourmaline) 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 diamonds, pearls, and articles set with gemstones — are separately classified and may attract distinct trade controls or licensing requirements.
The principal importer risk at this tariff line is misclassification: tourmaline strung, mounted, or set in precious metal moves to a different heading within Chapter 71 and may carry different duty treatment. Similarly, synthetic or reconstructed stones are excluded from heading 7103 and are classified elsewhere in the chapter. Customs re-classification on examination triggers retrospective duty recovery and potential detention; verify the working state and mounting of the stones before filing the bill of entry.