🗂️第71章：Natural or cultured pearls, precious or semi-precious stones, precious metals, base metals and articles thereof; imitation jewellery; coins
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 7101101100 | Tahitian pearls,ungraded,(whether or not worked,but semi-manufactured) | 21% | 13 | 10 |
| 7101101900 | Other ungraded pearls, (whether or not worked,but semi-manufactured) | 21% | 13 | 10 |
| 7101109100 | Other natural tahitian pearls,(whether or not worked,but semi-manufactured) | 21% | 13 | 10 |
| 7101109900 | Other natural pearls,(whether or not worked,but semi-manufactured) | 21% | 13 | 10 |
| 7101211001 | Cultured tahitan pearls, ungraded and unworked(semi-manufactured) | 21% | 9 | 10 |
| 7101211090 | Other cultured pearls, uagraded and unworked, semi-manufactured | 21% | 9 | 10 |
| 7101219001 | Other cultured tahitan pearls, unworked (semi- manufactured) | 21% | 9 | 10 |
| 7101219090 | Other cultured pearls , unkowrked (semi-manufactured) | 21% | 9 | 10 |
| 7101221001 | Culture tahitan pearls, ungraded,worked (semi- manufactured) | 21% | 13 | 10 |
| 7101221090 | Other cultured pearls, ungraded, worked (semi-manufactured) | 21% | 13 | 10 |
| 7101229001 | Other cultured tahitan pearls, worked (semi- manufactured) | 21% | 13 | 10 |
| 7101229090 | Other cultured pearls,worked (semi-manufactured) | 21% | 13 | 10 |
| 7102100000 | Diamonds,unsorted, not mounted or set | 3% | 0 | - |
| 7102210000 | Industrial diamonds,unworked or simply sawn, cleaved or bruted | 0% | 13 | - |
| 7102290000 | Other industrial diamonds, not mounted or set | 0% | 13 | - |
| 7102310000 | Non-industrial diamonds, unworked or simply sawn, cleaved or bruted,not mounted or set | 3% | 0 | - |
| 7102390000 | Other non-industrial diamonds, not mounted or set | 4% | 0 | - |
| 7103100000 | Precious stones or semi-precious stones, unworked or simply sawn or roughly shaped | 3% | 13 | 10 |
| 7103910000 | Otherwise worked rubies, sapphires and emeralds(not strung, mounted or set) | 4% | 13 | 10 |
| 7103991000 | Otherwise worked jadeite(not strung, mounted or set) | 4% | 13 | 10 |
| 7103992000 | Otherwise worked crystal(not strung, mounted or set) | 4% | 13 | 10 |
| 7103993000 | Otherwise worked tourmaline(not strung, mounted or set) | 4% | 13 | 10 |
| 7103994000 | Otherwise worked nephrite(not strung, mounted or set) | 4% | 13 | 10 |
| 7103999000 | Other precious stones or semi-precious stones(not strung, mounted or set) | 4% | 13 | 10 |
| 7104100000 | Piezo-electric quartz | 4% | 13 | - |
| 7104201000 | Unprocessed synthetic or reconstructed diamonds | 0% | 0.00 | 17.00 |
| 7104209000 | Unprocessed synthetic or reconstructed other gemstones | 0% | 5.00 | 17.00 |
| 7104210000 | Unworked or reconstructed diamonds (simply sawn or roughly shaped,not strung) | 0% | 0 | 13 |
| 7104290000 | Unworked or reconstructed other gemstone or semi precious gemstone (simply sawn or roughly shaped,not strung) | 0% | 0 | 13 |
| 7104901100 | Other industries use synthetic or reconstructed diamonds | 6% | 5.00 | 17.00 |
| 7104901201 | Sapphire base (made from artificial jade) | 6% | 13.00 | 17.00 |
| 7104901290 | Other industries using sapphires | 6% | 13.00 | 17.00 |
| 7104901900 | Other industries for the synthesis or recycling of gemstones | 6% | 5.00 | 17.00 |
| 7104909100 | Other non-industrial uses of synthetic diamonds | 8% | 0.00 | 17.00 |
| 7104909900 | Other non-industrial synthetic gemstones or semi-gemstones | 8% | 5.00 | 17.00 |
| 7104911000 | Other synthetic or reconstructed diamonds,for technical use | 4% | 0 | 13 |
| 7104919000 | Other synthetic diamonds,not for technical use (not strung) | 4% | 0 | 13 |
| 7104991100 | Other sapphires,for technical use (synthetic or reconstructed gemstone or semi precious gemstone) | 4% | 0 | 13 |
| 7104991900 | Other synthetic or reconstructed gemstone or semi precious gemstone,for technical use | 4% | 0 | 13 |
| 7104999000 | Other synthetic or reconstructed gemstone or semi precious gemstone,not for technical use (not strung) | 4% | 0 | 13 |
| 7105101000 | Dust and powder of natural diamond | 0% | 0 | - |
| 7105102000 | Dust and powder of synthetic diamond | 0% | 13 | - |
| 7105900000 | Other dust and powder of natural or synthetic precious or semi-precious stones | 0% | 13 | 10 |
| 7106101100 | Powder not flake ,average diameter less than 3μm | 0% | 0 | - |
| 7106101900 | Powder not flake ,average diameter ≥3μm | 0% | 0 | - |
| 7106102100 | Powder not flake, average diameter less than 10μm | 0% | 0 | - |
| 7106102900 | Other powder not flake, average diameter ≥10μm | 0% | 0 | - |
| 7106911000 | Unwrought silver of a purity ≥99.99 %(including silver plated with gold or platinum) | 0% | 0 | - |
| 7106919000 | Other unwrought silver (including silver plated with gold or platinum) | 0% | 0 | - |
| 7106921000 | Silver(including silver plated with gold or platinum), in semi- manufactured forms, of a purity ≥99.99 % | 0% | 0 | - |
| 7106929000 | Other silver(including silver plated with gold or platinum), in semi- manufactured forms | 0% | 0 | - |
| 7107000000 | Base metals clad with silver, not further worked than semi-manufactured | 8% | 13 | - |
| 7108110000 | Powder of gold, non-monetary use | 0% | 0 | - |
| 7108120000 | Unwrought gold, non-monetary use(including gold plated with platinum) | 0% | 0 | - |
| 7108130000 | Gold in semi-manufactured forms, not for monetary use(including gold plated with platinum) | 0% | 0 | - |
| 7108200000 | Unwrought gold for monetary use(including gold plated with platinum) | 0% | 0 | - |
| 7109000000 | Base metals or silver, clad with gold, not further worked than senu-manufactured,The degree of processing does not exceed semi manufactured | 8% | 13 | - |
| 7110110000 | Platinum, unwrought or in powder form | 0% | 0 | - |
| 7110191000 | Platinum, plates or sheets | 0% | 0 | - |
| 7110199000 | Other platinum, in semi-manufactured forms | 3% | 0 | - |
| 7110210000 | Palladium, unwrought or in powder form | 0% | 0 | - |
| 7110291000 | Palladium plates and sheets | 0% | 0 | - |
| 7110299000 | Other palladium in semi-manufactured forms | 3% | 0 | - |
| 7110310000 | Rhodium unwrought or in powder form | 0% | 0 | - |
| 7110391000 | Rhodium plates and sheets | 0% | 0 | - |
| 7110399000 | Other rhodium in semi-manufactured forms | 3% | 0 | - |
| 7110410000 | Iridium,osmium and ruthenium ,unwrought or in powder form | 0% | 0 | - |
| 7110491000 | Iridium,osmium and ruthenium, plates and sheets | 0% | 0 | - |
| 7110499000 | Other iridium,osmium and ruthenium, in semi-manufactured forms | 3% | 0 | - |
| 7111000000 | Base metals , silver, clad with gold, not further worked than senu-manufactured,The degree of processing does not exceed semi manufactured | 3% | 13 | - |
| 7112301000 | Ash of silver or silver compounds,(of a kind used principally for the recycling silverl) | 8% | 13 | - |
| 7112309000 | Other ash of precious metal or of metal clad with precious metal; (of a kind used principally for recycling silverl) | 6% | 0 | - |
| 7112911000 | Gold or gold compounds (excluding sweepings containing other precious metals) | 0% | 0 | 13 |
| 7112911010 | Gold scrap | 0% | 0.00 | 17.00 |
| 7112911090 | Waste from gold packaging | 0% | 0.00 | 17.00 |
| 7112912000 | Waste and scrap with gold or gold compounds,but excluding sweepings containing other precious metals, of a kind used principally for recycling gold | 6% | 0 | - |
| 7112921000 | Of platinum, including metal claci with platinum but excluding sweepings containing other precious metals | 0% | 0 | - |
| 7112922001 | Other waste and scraps with platuinum and its compounds,containing＞3% platinum (but excluding sweepings containg other precious metals, used for recycling platinum) | 6% | 0 | - |
| 7112922090 | Other waste and scraps containing platinum (but excluding sweepings containg other precious metals, used for recycling platinum) | 6% | 0 | - |
| 7112991000 | Waste and scrap containing silver or silver compounds(used for recycling silver) | 8% | 13 | - |
| 7112992000 | Waste and scrap with other precious metals,(used for recycling other precious metals) | 6% | 0 | - |
| 7112999000 | Other waste and scrap with other precious metals(used for recycling other precious metals) | 0% | 0 | - |
| 7113111000 | Articles of jewellery and parts thereof, of silver, diamond mounted or set(whether or not plated or clad with other precious metal) | 8% | 0 | - |
| 7113119010 | Silver jewellery and parts thereof, inlaid with articles of endangered species(whether or not plated or clad with other precious metal) | 8% | 0 | - |
| 7113119090 | Other silver jewellery and parts thereof, whether or not plated or clad with other precious metal | 8% | 13 | - |
| 7113191100 | Gold jewellery and parts thereof, diamond mounted or set,whether or not plated or clad with other precious metal | 8% | 0 | - |
| 7113191910 | Gold jewellery and parts thereof, inlaid with articles of endangered species (whether or not plated or clad with other precious metal) | 8% | 0 | - |
| 7113191990 | Other gold jewellery and parts thereof(whether or not plated or clad with other precious metal) | 8% | 0 | - |
| 7113192100 | Platnum jewellery and parts thereof, diamond mounted or set,whether or not plated or clad with other precious metal | 10% | 0 | - |
| 7113192910 | Platnum jewellery and parts thereof, inlaid with articles of endangered species(whether or not plated or clad with other precious metal) | 10% | 0 | - |
| 7113192990 | Other platnum jewellery and parts thereof, whether or not plated or clad with other precious metal | 10% | 0 | - |
| 7113199100 | Other embossed diamond precious metal jewellery and parts thereof | 35% | 0.00 | 17.00 |
| 7113199910 | Other precious metal jewelry embossed in endangered species products | 35% | 0.00 | 17.00 |
| 7113199990 | Other precious metal jewellery and parts thereof | 35% | 0.00 | 17.00 |
| 7113201000 | Jewellery and parts thereof, of base metal clading with precious metal, diamond mounted or set(whether or not plated or clad with other precious metal) | 10% | 0 | - |
| 7113209010 | Jewellery and parts thereof, of base metal cinglad with precious metal, inlaid with articles of endangered species | 10% | 0 | 10 |
| 7113209090 | Other jewellery and parts thereof, of base metal clading with precious metal | 10% | 13 | 10 |
| 7114110010 | Silversmiths’ wares and parts thereof,inlaid with articles of endangered species(whether or not plated or clad with precious metal) | 10% | 0 | - |
| 7114110090 | Other silversmiths’ wares and parts thereof (whether or not plated or clad with precious metal) | 10% | 13 | - |
| 7114190010 | Gold and silversmiths’ wares and parts thereof, inlaid with articles of endangered species(whether or not plated or clad with precious metal) | 10% | 0 | - |
| 7114190020 | Other goldsmiths' wares and parts thereof, of precious metal (whether or not plated or clad with other precious metal) | 10% | 0 | - |
| 7114190090 | Other silversmiths’ wares and parts thereof, of precious metal (whether or not plated or clad with other precious metal) | 10% | 0 | - |
| 7114200010 | Goldsmiths’ or silversmiths’ wares and parts thereof, of base metal clad with precious metal(inlaid with articles of endangered species) | 10% | 0 | - |
| 7114200090 | Goldsmiths’ or silversmiths’ wares of other base metal clad with precious metal (and parts thereof) | 10% | 13 | - |
| 7115100000 | Catalysts in the form of wire cloth or grill, of platinum | 3% | 0 | - |
| 7115901010 | Articles of silver used for industrial or laboratory | 3% | 13 | - |
| 7115901020 | Articles of gold used for industrial or laboratory | 3% | 0 | - |
| 7115901090 | Articles of precious metal or of metal clading with precious metal, used for other industrial or laboratory | 3% | 13 | - |
| 7115909000 | Articles of precious metal or of metal clad with precious metal,for other purpose | 10% | 13 | - |
| 7116100000 | Articles of natural or cultured pearls | 10% | 13 | 10 |
| 7116200000 | Articles of precious or semi-precious stones (natural, synthetic or reconstructed) | 10% | 13 | 10 |
| 7117110000 | Cuff-links and studs of base metal ,whether or not plated with precious metal | 10% | 13 | - |
| 7117190000 | Other imitation jewellery of base metal | 8% | 13 | - |
| 7117900000 | Other imitation jewellery of other materials, not specialized | 18% | 13 | - |
| 7118100000 | Coin(other than gold coin), not being legal tender | 0% | 13 | - |
| 7118900010 | Gold coins (gold precious metal commemorative coins) | 0% | 0 | - |
| 7118900090 | Other coin | 0% | 0 | - |