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Classification and tax rate of imported pearls

Jewelry is always fascinating, especially those with a gentle gloss, and is loved by ladies. But did you know that most of the pearls on the market are imported? This article will give you customs knowledge about imported pearls and their product classification, standard declaration elements and preferential tax rates.

Basic knowledge of pearls

1 the type:The pearls are mainly divided into natural pearls and cultivated pearls. Among them, natural pearls are higher due to their rare value; and most pearls on the market are cultivated.
Classification of pearls:Cultivated pearls can be divided into two main categories of fresh water and seawater. Seawater pearls are usually priced higher due to their better gloss and roundness.

Classification and tax rates of imported pearls

Classification of the entire pearl:They are typically classified in 7101 items, and specific classifications also require consideration of their type, whether they are breeding, etc. It is worth noting that black pearls have separate classifications in the customs because of their rarity.
The preferential tariffs:Imported pearls from certain countries and regions can benefit from preferential tariffs.
3 Other applications:Pearls can not only be made as jewelry, but can also be molded as pearl powder for interior wear or added to skin care products. Pure pearl powder should be classified in 7101 items according to customs rules; and processed pearl products that comply with national pharmaceutical standards should be classified in 3004.9059.

Classification of jewelry with pearls

Category of Jewelry:Precious metal jewelry made from pearls should be classified in item 7113.
2 points of attention:The above classification is for general trade goods. This classification does not apply to pearl items carried or mailed by individuals.

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