Chapter 71 — Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Nepal Customs Tariff 2026/27 import duty rates and 56 HS code lines for Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin (Section XIV — Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.
71.01 — Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
71.03 — Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport
71.04 — Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.
kg
10%
6%
71.12 — Waste and scrap or precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. other than goods of heading 85.49
Chapter 71 legal notes
Notes.
1.- Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting
wholly or partly :
(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic
or reconstructed), or
(b) Of precious metal or of metal clad with precious metal, are to be classified in this
Chapter.
2.- (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or
metal clad with precious metal is present as minor constituents only, such as minor
fittings or minor ornamentation (for example, monograms, ferrules and rims),
and paragraph (b) of the foregoing Note does not apply to such articles (*).1
(B) Heading 71.16 does not cover articles containing precious metal or metal clad with
precious metal (other than as minor constituents).
3.- This Chapter does not cover :
(a) Amalgams of precious metal, or colloidal precious metal (heading 28.43);
(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c) Goods of Chapter 32 (for example, lustres);
(d) Supported catalysts (heading 38.15);
(e) Articles of heading 42.02 or 42.03 referred to in Note 3 (B) to Chapter 42;
(f) Articles of heading 43.03 or 43.04;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear, headgear or other articles of Chapter 64 or 65;
(ij) Umbrellas, walking-sticks or other articles of Chapter 66;
(*) The underline portion of this note constitutes an optional text.
(k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder
of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with
a working part of precious or semi-precious 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
semi-precious stones (natural, synthetic or reconstructed) remain classified in this
Chapter, except unmounted worked sapphires and diamonds for styli
(heading 85.22);
(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical
instruments);
(m) Arms or parts thereof (Chapter 93);
(n) Articles covered by Note 2 to Chapter 95;
(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or
(p) Original sculptures or statuary (heading 97.03), collectors’ pieces (heading 97.05) or
antiques of an age exceeding one hundred years (heading 97.06), other than natural
or cultured pearls or precious or semi-precious stones.
4.- (A) The expression “precious metal” means silver, gold and platinum.
(B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and
ruthenium.
(C) The expression “precious or semi-precious stones” does not include any of the
substances specified in Note 2 (b) to Chapter 96.
5.- For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal
if any one precious metal constitutes as much as 2 %, by weight, of the alloy. Alloys of
precious metal are to be classified according to the following rules :
(a) An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of
platinum;
(b) An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %,
by weight, of platinum, is to be treated as an alloy of gold;
(c) Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of
silver.
6.- Except where the context otherwise requires, any reference in the Nomenclature to
precious metal or to any particular precious metal includes a reference to alloys treated as
alloys of precious metal or of the particular metal in accordance with the rules in Note 5
above, but not to metal clad with precious metal or to base metal or non-metals plated with
precious metal.
7.- Throughout the Nomenclature the expression “metal clad with precious metal” means
material made with a base of metal upon one or more surfaces of which there is affixed by
soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious
metal. Except where the context otherwise requires, the expression also covers base
metal inlaid with precious metal.
8.- Subject to Note 1 (a) to Section VI, goods answering to a description in heading 71.12 are
to be classified in that heading and in no other heading of the Nomenclature.
9.- For the purposes of heading 71.13, the expression “articles of jewellery” means :
(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces,
brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs,
religious or other medals and insignia); and
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on
the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes,
powder boxes, chain purses or prayer beads).
These articles may be combined or set, for example, with natural or cultured pearls,
precious or semi-precious stones, synthetic or reconstructed precious or semi-precious
stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or
coral.
10.- For the purposes of heading 71.14, the expression “articles of goldsmiths’ or silversmiths’
wares” includes such articles as ornaments, tableware, toilet-ware, smokers’ requisites
and other articles of household, office or religious use.
11.- For the purposes of heading 71.17, the expression “imitation jewellery” means articles of
jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or
other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of
heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious
stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents)
precious metal or metal clad with precious metal.
Subheading Notes.
1.- For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and
7110.41, the expressions “powder” and “in powder form” mean products of which 90 % or
more by weight passes through a sieve having a mesh aperture of 0.5 mm.
2.- Notwithstanding the provisions of Chapter Note 4 (B), for the purposes of subheadings
7110.11 and 7110.19, the expression “platinum” does not include iridium, osmium,
palladium, rhodium or ruthenium.
3.- For the classification of alloys in the subheadings of heading 71.10, each alloy is to be
classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium
which predominates by weight over each other of these metals.
I.-NATURAL OR CULTURED
PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES