Current tariff classification — Schedule 3, Section XIV, Chapter 71 (Australian Border Force page reproducing Schedule 3 to the Customs Tariff Act 1995)

 - Skip to navigation - [Skip to main content](#contentBox) **  [Open in a new tab](#)[Open in this tab](/) Loading [**](#) Select language English You have entered feedback mode. Right click on translated text to report MENU ** Menu [](https://www.homeaffairs.gov.au/) Home Affairs Portfolio [ ](/) pop-up content starts ** Back Search ### Popular searches ### Your previous searches pop-up content ends ​​ - [Integrated Cargo System (ICS)](https://www.ccf.customs.gov.au/) ​ Page Image # Current tariff classification Schedule 3 - Section XIV PublishingPageContent4 ## Section XIV ### Chapter 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin [Notes](#TCONotes) PublishingPageContent2 #### **Notes Subject to Note 1(a) to [Section VI](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-vi) and except as provided below, all articles consisting wholly or partly: 1. Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or 2. Of precious metal or of metal clad with precious metal, are to be classified in this Chapter. <!-- end list --> 1. 7113, 7114 and 7115 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. 2. 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents). This Chapter does not cover: 1. Amalgams of precious metal, or colloidal precious metal ([2843](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-vi/chapter-28)); 2. Sterile surgical suture materials, dental fillings or other goods of [Chapter 30](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-vi/chapter-30); 3. Goods of Chapter [Chapter 32](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-vi/chapter-32) (for example, lustres); 4. Supported catalysts ([3815](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-vi/chapter-38)); 5. Articles of [4202 or 4203](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-viii/chapter-42) referred to in Note 3(B) to [Chapter 42](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-viii/chapter-42); 6. Articles of [4303 or 4304](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-viii/chapter-43) ; 7. Goods of [Section XI](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xi) (textiles and textile articles); 8. Footwear, headgear or other articles of [Chapter 64](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xii/chapter-64) or [65](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xii/chapter-65); <!-- end list --> - ij.  Umbrellas, walking-sticks or other articles of [Chapter 66](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xii/chapter-66); <!-- end list --> 11. Abrasive goods of [6804 or 6805](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xiii/chapter-68) or [Chapter 82](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xv/chapter-82), containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of [Chapter 82](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xv/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](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/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 ([8522](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xvi/chapter-85)); 12. Articles of [Chapter 90](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xviii/chapter-90), [91](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xviii/chapter-91) or [92](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xviii/chapter-92) (scientific instruments, clocks and watches, musical instruments); 13. Arms or parts thereof ([Chapter 93](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xix/chapter-93)); 14. Articles covered by Note 2 to [Chapter 95](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xx/chapter-95); 15. Articles classified in [Chapter 96](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xx/chapter-96) by virtue of Note 4 to that Chapter; or 16. Original sculptures or statuary ([9703](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xxi/chapter-97)), collectors' pieces ([9705](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xxi/chapter-97)) or antiques of an age exceeding one hundred years ([9706](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xxi/chapter-97)), other than natural or cultured pearls or precious or semi-precious stones.

<!-- end list --> 1. "Precious metal" means silver, gold and platinum. 2. "Platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium. 3. "Precious or semi-precious stones" does not include any of the substances specified in Note 2(b) to [Chapter 96](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xx/chapter-96). 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: 1. An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum; 2. 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; 3. Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver. Except where the context otherwise requires, any reference in this Schedule 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 Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal. Throughout this Schedule "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, "metal clad with precious metal" also covers base metal inlaid with precious metal. Subject to Note 1(a) to Section VI, goods answering to a description in 7112 are to be classified in that heading and in no other heading of this Schedule. For the purposes of 7113, "articles of jewellery" means: 1. 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 2. 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 semiprecious 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 7114, "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 7117, "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of [9606](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xx/chapter-96), or dress-combs, hair-slides or the like, or hairpins, of [9615](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xx/chapter-96)), 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. ** Note 3(p) operative 1/1/22. #### Subheading Notes 1. ​For the purposes of 7106.10.00, 7108.11.00, 7110.11.00, 7110.21.00, 7110.31.00 and 7110.41.00, "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 7110.11.00 and 7110.19.00, "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium. 3. For the classification of alloys in the subheadings of 7110, 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.

Page Content #### ​Sub-Chapter I #### Natural or cultured pearls and precious or semi-precious stones - 7101 [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](#7101) - 7102 [Diamonds, whether or not worked, but not mounted or set](#7102) - 7103 [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](#7103) - 7104 [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](#7104) - 7105 [Dust and powder of natural or synthetic precious or semi-precious stones](#7105) #### Sub-Chapter II #### Precious metals and metals clad with precious metal - 7106 [Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form](#7106) - 7107 [Base metals clad with silver, not further worked than semi-manufactured](#7107) - 7108 [Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form](#7108) - 7109 [Base metals or silver, clad with gold, not further worked than semi-manufactured](#7109) - 7110 [Platinum, unwrought or in semi-manufactured forms, or in powder form](#7110) - 7111 [Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured](#7111) - ​7112 [Waste and scrap of 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 8549](#7112) #### Sub-Chapter III #### Jewellery, goldsmiths' and silversmiths' wares and other articles - 7113 [Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal](#7113) - 7114 [Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal](#7114) - 7115 [Other articles of precious metal or of metal clad with precious metal](#7115) - 7116 [Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)](#7116) - 7117 [Imitation jewellery](#7117) - 7118 [Coin](#7118) #### Sub-Chapter I #### Natural or cultured pearls and precious or semi-precious stones <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7101</td> <td></td> <td></td> <td>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:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7101.10.00</td> <td><em>31</em></td> <td><em>..</em></td> <td>- Natural pearls</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7101.10.00</a></td> </tr> <tr class="odd"> <td>7101.2</td> <td></td> <td></td> <td>- Cultured pearls:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7101.21.00</td> <td><em>32</em></td> <td><em>..</em></td> <td>-- Unworked</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7101.21.00</a></td> </tr> <tr class="odd"> <td>7101.22.00</td> <td><em>33</em></td> <td><em>..</em></td> <td>-- Worked</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7101.22.00</a></td> </tr> </tbody> </table>

<table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7102</td> <td></td> <td></td> <td>DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7102.10.00</td> <td><em>04</em></td> <td><em>MC <em></em></em></td> <td>- Unsorted</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7102.10.00</a></td> </tr> <tr class="odd"> <td>7102.2</td> <td></td> <td></td> <td>- Industrial:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7102.21.00</td> <td><em>05</em></td> <td><em>MC <em></em></em></td> <td>-- Unworked or simply sawn, cleaved or bruted</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7102.21.00</a></td> </tr> <tr class="odd"> <td>7102.29.00</td> <td><em>06</em></td> <td><em>MC <em></em></em></td> <td>-- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7102.29.00</a></td> </tr> <tr class="even"> <td>7102.3</td> <td></td> <td></td> <td>- Non-industrial:</td> <td></td> <td></td> </tr> <tr class="odd"> <td>7102.31.00</td> <td><em>07</em></td> <td><em>MC <em></em></em></td> <td>-- Unworked or simply sawn, cleaved or bruted</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7102.31.00</a></td> </tr> <tr class="even"> <td>7102.39.00</td> <td><em>08</em></td> <td><em>MC <em></em></em></td> <td>-- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7102.39.00</a></td> </tr> </tbody> </table> <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7103</td> <td></td> <td></td> <td>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:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7103.10.00</td> <td><em>35</em></td> <td><em>..</em></td> <td>- Unworked or simply sawn or roughly shaped</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7103.10.00</a></td> </tr> <tr class="odd"> <td>7103.9</td> <td></td> <td></td> <td>- Otherwise worked:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7103.91.00</td> <td><em>37</em></td> <td><em>..</em></td> <td>-- Rubies, sapphires and emeralds</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7103.91.00</a></td> </tr> <tr class="odd"> <td>7103.99.00</td> <td><em>38</em></td> <td><em>..</em></td> <td>-- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7103.99.00</a></td> </tr> </tbody> </table> Other, unwor​ked or simply sawn or roughly shaped: 7104.20 <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7104</td> <td></td> <td></td> <td>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:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7104.10.00</td> <td><em>15</em></td> <td><em>..</em></td> <td>- Piezo-electric quartz</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7104.10.00</a></td> </tr> <tr class="odd"> <td>​7104.2</td> <td><em></em></td> <td><em></em></td> <td>- Other, unworked or simply sawn or roughly shaped:</td> <td></td> <td><a href="#" class="tariff-link">View TCOs for 7104.20</a></td> </tr> <tr class="even"> <td>​7104.21.00</td> <td><em>01</em></td> <td><em>..</em></td> <td>-- Diamonds</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7104.21.00</a></td> </tr> <tr class="odd"> <td>​7104.29.00</td> <td><em>02</em></td> <td><em>..</em></td> <td>-- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7104.29.00</a></td> </tr> <tr class="even"> <td>​7104.9</td> <td><em></em></td> <td><em></em></td> <td>- Other:</td> <td></td> <td><a href="#" class="tariff-link">View TCOs for 7104.90</a></td> </tr> <tr class="odd"> <td>​7104.91.00</td> <td><em>03</em></td> <td><em>..</em></td> <td>-- Diamonds</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7104.91.00</a></td> </tr> <tr class="even"> <td>​7104.99.00</td> <td><em>04</em></td> <td><em>..</em></td> <td>-- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7104.99.00</a></td> </tr> </tbody> </table>

<table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7105</td> <td></td> <td></td> <td>DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI-PRECIOUS STONES:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7105.10.00</td> <td><em>18</em></td> <td><em>MC <em></em></em></td> <td>- Of diamonds</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7105.10.00</a></td> </tr> <tr class="odd"> <td>7105.90.00</td> <td><em>19</em></td> <td><em>kg</em></td> <td>- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7105.90.00</a></td> </tr> </tbody> </table> #### Sub-Chapter II #### Precious metals and metals clad with precious metal <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7106</td> <td></td> <td></td> <td>SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7106.10.00</td> <td><em>20</em></td> <td><em>kg</em></td> <td>- Powder</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7106.10.00</a></td> </tr> <tr class="odd"> <td>7106.9</td> <td></td> <td></td> <td>- Other:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7106.91.00</td> <td><em>21</em></td> <td><em>..</em></td> <td>-- Unwrought</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7106.91.00</a></td> </tr> <tr class="odd"> <td>7106.92.00</td> <td><em>22</em></td> <td><em>..</em></td> <td>-- Semi-manufactured</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7106.92.00</a></td> </tr> </tbody> </table> <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7107.00.00</td> <td><em>23</em></td> <td><em>kg</em></td> <td>BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED THAN SEMI-MANUFACTURED</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7107.00.00</a></td> </tr> </tbody> </table> <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7108</td> <td></td> <td></td> <td>GOLD (INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7108.1</td> <td></td> <td></td> <td>- Non-monetary:</td> <td></td> <td></td> </tr> <tr class="odd"> <td>7108.11.00</td> <td><em>24</em></td> <td><em>..</em></td> <td>-- Powder</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7108.11.00</a></td> </tr> <tr class="even"> <td>7108.12.00</td> <td><em>25</em></td> <td><em>..</em></td> <td>-- Other unwrought forms</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7108.12.00</a></td> </tr> <tr class="odd"> <td>7108.13.00</td> <td><em>26</em></td> <td><em>..</em></td> <td>-- Other semi-manufactured forms</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7108.13.00</a></td> </tr> <tr class="even"> <td>7108.20.00</td> <td><em>27</em></td> <td><em>g <em></em> <em></em></em></td> <td>- Monetary</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7108.20.00</a></td> </tr> </tbody> </table>

<table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7109.00.00</td> <td><em>28</em></td> <td><em>kg</em></td> <td>BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHER WORKED THAN SEMI-MANUFACTURED</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7109.00.00</a></td> </tr> </tbody> </table> <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7110</td> <td></td> <td></td> <td>PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7110.1</td> <td></td> <td></td> <td>- Platinum:</td> <td></td> <td></td> </tr> <tr class="odd"> <td>7110.11.00</td> <td><em>29</em></td> <td><em>g</em></td> <td>-- Unwrought or in powder form</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7110.11.00</a></td> </tr> <tr class="even"> <td>7110.19.00</td> <td><em>30</em></td> <td><em>g</em></td> <td>-- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7110.19.00</a></td> </tr> <tr class="odd"> <td>7110.2</td> <td></td> <td></td> <td>- Palladium:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7110.21.00</td> <td><em>01</em></td> <td><em>g</em></td> <td>-- Unwrought or in powder form</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7110.21.00</a></td> </tr> <tr class="odd"> <td>7110.29.00</td> <td><em>02</em></td> <td><em>g</em></td> <td>-- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7110.29.00</a></td> </tr> <tr class="even"> <td>7110.3</td> <td></td> <td></td> <td>- Rhodium:</td> <td></td> <td></td> </tr> <tr class="odd"> <td>7110.31.00</td> <td><em>03</em></td> <td><em>g</em></td> <td>-- Unwrought or in powder form</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7110.31.00</a></td> </tr> <tr class="even"> <td>7110.39.00</td> <td><em>04</em></td> <td><em>g</em></td> <td>-- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7110.39.00</a></td> </tr> <tr class="odd"> <td>7110.4</td> <td></td> <td></td> <td>- Iridium, osmium and ruthenium:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7110.41.00</td> <td><em>05</em></td> <td><em>g</em></td> <td>-- Unwrought or in powder form</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7110.41.00</a></td> </tr> <tr class="odd"> <td>7110.49.00</td> <td><em>06</em></td> <td><em>g</em></td> <td>-- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7110.49.00</a></td> </tr> </tbody> </table> <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7111.00.00</td> <td><em>07</em></td> <td><em>g</em></td> <td>BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM, NOT FUTHER WORKED THAN SEMI-MANUFACTURED</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7111.00.00</a></td> </tr> </tbody> </table> <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>​7112</td> <td></td> <td></td> <td>WASTE AND SCRAP OF 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 8549:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7112.30.00</td> <td><em>10</em></td> <td><em>..</em></td> <td>- Ash containing precious metal or precious metal compounds</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7112.30.00</a></td> </tr> <tr class="odd"> <td>7112.9</td> <td></td> <td></td> <td>- Other:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7112.91.00</td> <td><em>40</em></td> <td><em>..</em></td> <td>-- Of gold, including metal clad with gold but excluding sweepings containing other precious metals</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7112.91.00</a></td> </tr> <tr class="odd"> <td>7112.92.00</td> <td><em>42</em></td> <td><em>..</em></td> <td>-- Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7112.92.00</a></td> </tr> <tr class="even"> <td>7112.99.00</td> <td><em>45</em></td> <td><em>..</em></td> <td>-- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7112.99.00</a></td> </tr> </tbody> </table>

#### Sub-Chapter III #### Jewellery, goldsmiths' and silversmiths' wares and other articles <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7113</td> <td></td> <td></td> <td>ARTICLES OF JEWELLERY AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7113.1</td> <td></td> <td></td> <td>- Of precious metal whether or not plated or clad with precious metal:</td> <td></td> <td></td> </tr> <tr class="odd"> <td>7113.11.00</td> <td><em>11</em></td> <td><em>..</em></td> <td>-- Of silver, whether or not plated or clad with other precious metal</td> <td>5% CA:Free</td> <td><a href="#" class="tariff-link">View TCOs for 7113.11.00</a></td> </tr> <tr class="even"> <td>7113.19.00</td> <td><em>12</em></td> <td><em>..</em></td> <td>-- Of other precious metal, whether or not plated or clad with precious metal</td> <td>5% CA:Free</td> <td><a href="#" class="tariff-link">View TCOs for 7113.19.00</a></td> </tr> <tr class="odd"> <td>7113.20.00</td> <td><em>13</em></td> <td><em>..</em></td> <td>- Of base metal clad with precious metal</td> <td>5% CA:Free</td> <td><a href="#" class="tariff-link">View TCOs for 7113.20.00</a></td> </tr> </tbody> </table> <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7114</td> <td></td> <td></td> <td>ARTICLES OF GOLDSMITHS' OR SILVERSMITHS' WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7114.1</td> <td></td> <td></td> <td>- Of precious metal whether or not plated or clad with precious metal:</td> <td></td> <td></td> </tr> <tr class="odd"> <td>7114.11.00</td> <td><em>14</em></td> <td><em>..</em></td> <td>-- Of silver, whether or not plated or clad with other precious metal</td> <td>5%</td> <td><a href="#" class="tariff-link">View TCOs for 7114.11.00</a></td> </tr> <tr class="even"> <td>7114.19.00</td> <td><em>15</em></td> <td><em>..</em></td> <td>-- Of other precious metal, whether or not plated or clad with precious metal</td> <td>5%</td> <td><a href="#" class="tariff-link">View TCOs for 7114.19.00</a></td> </tr> <tr class="odd"> <td>7114.20.00</td> <td><em>16</em></td> <td><em>..</em></td> <td>- Of base metal clad with precious metal</td> <td>5%</td> <td><a href="#" class="tariff-link">View TCOs for 7114.20.00</a></td> </tr> </tbody> </table> <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7115</td> <td></td> <td></td> <td>OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7115.10.00</td> <td><em>17</em></td> <td><em>..</em></td> <td>- Catalysts in the form of wire cloth or grill, of platinum</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7115.10.00</a></td> </tr> <tr class="odd"> <td>7115.90.00</td> <td><em>25</em></td> <td><em>..</em></td> <td>- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7115.90.00</a></td> </tr> </tbody> </table>

<table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7116</td> <td></td> <td></td> <td>ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES (NATURAL, SYNTHETIC OR RECONSTRUCTED):</td> <td></td> <td></td> </tr> <tr class="even"> <td>7116.10.00</td> <td><em>39</em></td> <td><em>..</em></td> <td>- Of natural or cultured pearls</td> <td>5%</td> <td><a href="#" class="tariff-link">View TCOs for 7116.10.00</a></td> </tr> <tr class="odd"> <td>7116.20.00</td> <td><em>20</em></td> <td><em>..</em></td> <td>- Of precious or semi-precious stones (natural, synthetic or reconstructed)</td> <td>5%</td> <td><a href="#" class="tariff-link">View TCOs for 7116.20.00</a></td> </tr> </tbody> </table> <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7117</td> <td></td> <td></td> <td>IMITATION JEWELLERY:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7117.1</td> <td></td> <td></td> <td>- Of base metal, whether or not plated with precious metal:</td> <td></td> <td></td> </tr> <tr class="odd"> <td><em></em>7117.11.00</td> <td><em>21</em></td> <td><em>..</em></td> <td>-- Cuff-links and studs</td> <td>Free<br /> </td> <td><a href="#" class="tariff-link">View TCOs for 7117.11.00</a><br /> <a href="#" class="tariff-link">View TCOs for 7117.11</a></td> </tr> <tr class="even"> <td>7117.19.00</td> <td><em>29</em></td> <td><em>..</em></td> <td>-- Other</td> <td>5%</td> <td><a href="#" class="tariff-link">View TCOs for 7117.19.00</a><br /> <a href="#" class="tariff-link">View TCOs for 7117.19</a></td> </tr> <tr class="odd"> <td>7117.90.00</td> <td><em>40</em></td> <td><em>..</em></td> <td>- Other</td> <td>5%</td> <td><a href="#" class="tariff-link">View TCOs for 7117.90.00</a></td> </tr> </tbody> </table> <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Reference<br /> Number</th> <th>Statistical<br /> Code</th> <th>Unit</th> <th>Goods<br /> </th> <th>Rate#</th> <th>Tariff concession orders</th> </tr> </thead> <tbody> <tr class="odd"> <td>7118</td> <td></td> <td></td> <td>COIN:</td> <td></td> <td></td> </tr> <tr class="even"> <td>7118.10.00</td> <td><em>26</em></td> <td><em>No</em></td> <td>- Coin (other than gold coin), not being legal tender</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7118.10.00</a></td> </tr> <tr class="odd"> <td>7118.90.00</td> <td><em>30</em></td> <td><em>No</em></td> <td>- Other</td> <td>Free</td> <td><a href="#" class="tariff-link">View TCOs for 7118.90.00</a></td> </tr> </tbody> </table> [Footnote](#TCOFootNote) PublishingPageContent3 #### V.2 ** Operative 1/7/26​ ** Metric Carats ** g of gold ----- \# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free. The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020. Unless otherwise indicated general rate applies for CA. Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.​​ DCS denotes the rate for countries and places listed in Part 4 of [Schedule 1](/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-1) to the Customs Tariff Regulations 2004.

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