Directory / Chapter 71
Chapter 71: Precious stones, jewellery
Natural and cultured pearls, precious and semi-precious stones, precious metals, and articles of jewellery made from them.
The 3 codes this site holds in chapter 71
| Code | What it covers | Markets priced | Duty range |
|---|---|---|---|
| 711311 | Jewellery of silver, including plated | 4 of 5 | 2% to 5% |
| 711319 | Jewellery of precious metal, other | 4 of 5 | 2% to 5% |
| 711590 | Articles of precious metal, other | 5 of 5 | 0% to 3% |
Where this chapter ends
Precious metal content is what holds an article in this chapter, so the question is whether the piece is of precious metal, clad with it, or merely plated. Jewellery of base metal without that content is imitation jewellery, which is still classified here but under its own heading and on quite different terms.
What the notes to section XIV say
Chapter 71 sits in section XIV, natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coins, which runs from chapter 71 to chapter 71. A section note governs every chapter in its section, so it stands one layer above the note to chapter 71 below and applies before it.
The nomenclature publishes no note to section XIV at all. That is the published position rather than a gap on this page: the section groups its chapters and leaves the rules to them, so the note to chapter 71 below is the highest one that governs this chapter.
Read from the section notes published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/sections/14, on 2026-09-08, and read a second time from the chapter endpoint quoted below, which carries the same section note and has to agree with it. Like the chapter and heading notes, a section note is part of the international text of the Harmonized System, so it decides classification and never a rate.
What the nomenclature excludes
The sentence above is this site's summary. This one is not. Note 3 to chapter 71 sets out what this chapter does not cover, and these are its 15 items as published, with the heading each one sends the goods to. Where a note names a chapter this site also covers, the chapter number is a link.
- (a) amalgams of precious metal, or colloidal precious metal (heading 2843)
- (b) sterile surgical suture materials, dental fillings or other goods of Chapter 30 see chapter 30
- (c) goods of Chapter 32 (for example, lustres)
- (d) supported catalysts (heading 3815)
- (e) articles of heading 4202 or 4203 referred to in note 3(B) to Chapter 42 see chapter 42
- (f) articles of heading 4303 or 4304
- (g) goods of Section XI (textiles and textile articles)
- (h) footwear, headgear or other articles of Chapter 64 or 65 see chapter 64 , chapter 65
- (ij) umbrellas, walking sticks or other articles of Chapter 66
- (k) abrasive goods of heading 6804 or 6805 or Chapter 82, containing dust or powder of precious or semiprecious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semiprecious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semiprecious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styluses (heading 8522)
- (l) articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments) see chapter 90 , chapter 92
- (m) arms or parts thereof (Chapter 93)
- (n) articles covered by note 2 to Chapter 95 see chapter 95
- (o) articles classified in Chapter 96 by virtue of note 4 to that chapter
- (p) original sculptures or statuary (heading 9703), collectors' pieces (heading 9705) or antiques of an age exceeding 100 years (heading 9706), other than natural or cultured pearls or precious or semi-precious stones
Read from the chapter notes published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/71, on 2026-09-07. The first six digits of that nomenclature are the Harmonized System itself and the notes to a chapter are part of its international text, so this is the same note whichever of this site's destinations a shipment is going to. It decides classification and never a rate.
What the notes say about each heading
The note above governs chapter 71 as a whole. Underneath it the same published notes speak about individual four digit headings, and that is the layer a classification usually turns on. This site holds codes under 2 headings in this chapter. 2 of them are the subject of a numbered note.
| Heading | What the nomenclature calls it | Codes here | What the notes say about it |
|---|---|---|---|
| 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | 711311 , 711319 | Subject of note 2, 9 |
| 7115 | Other articles of precious metal or of metal clad with precious metal | 711590 | Subject of note 2 |
How each of those notes opens, in the words the nomenclature uses. The note in full is on every code page under the heading it governs, which is where a reader deciding a classification is standing.
Note 2 to chapter 71, which takes headings 7113, 7115 as its subject
Opening, as published
(A) Headings 7113, 7114 and 7115 do not cover articles in which precious metal or metal clad with precious metal is pres...
Note 2 in full on 711311 , 711590 , and on every other code this site holds under those headings.
Note 9 to chapter 71, which takes heading 7113 as its subject
Opening, as published
For the purposes of heading 7113, the expression 'articles of jewellery' means: a. any small objects of personal adornme...
Note 9 in full on 711311 , and on every other code this site holds under that heading.
Read from the same chapter notes quoted above, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/71, on 2026-09-07, with each heading title read from its own endpoint. The Harmonized System publishes no separate heading notes: its legal text is section notes, chapter notes and subheading notes, and what governs a heading is a chapter note whose subject clause names it. The section notes are quoted at the top of this page, which is the layer above.
What chapter 71 costs to import
The dearest line this site holds in chapter 71 is 711311, jewellery of silver, including plated, at 5% into Australia. 2 of the 13 rates charged on value in this chapter are zero. The widest gap between destinations is on 711311, jewellery of silver, including plated, which runs from 2% to 5% depending on where it lands.
A destination that prices part of a chapter answers for part of it, so this is how much of chapter 71 each one covers, out of 3 codes.
| Destination | Codes priced | Duty range in this chapter |
|---|---|---|
| Australia | 3 of 3 | 0% to 5% |
| Germany | 3 of 3 | 2.5% to 3% |
| Portugal | 3 of 3 | 2.5% to 3% |
| United Kingdom | 3 of 3 | 2% |
| Canada | 1 of 3 | 0% |
Third country rates, which is what applies with no trade agreement claimed. Destination tax is charged on top. Each code page carries the reading behind its own figures and the day they were read.