Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin

Section XIV — Precious stones, precious metals

18 headings · 86 total HS codes

Classification Notes for Chapter 71
Notes 1. Subject to Note 1(a) to Section VI and except as provided below, all articles consisting wholly or partly: a. 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. b. 7116 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. "Precious metal" means silver, gold and platinum. b. "Platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium. c. "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: 6. 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. 7. 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. 8. 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. 9. For the purposes of 7113, "articles of jewellery" means: 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, or dress-combs, hair-slides or the like, or hairpins, of 9615), 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 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.
HeadingDescriptionGeneral RateSub-codesFTAs
7101Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport0%416 FTAs
7102Diamonds, whether or not worked, but not mounted or set0%714 FTAs
7103Precious 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 transport0%416 FTAs
7104Synthetic 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 transport0%715 FTAs
7105Dust and powder of natural or synthetic precious or semi-precious stones0%215 FTAs
7106Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form0%417 FTAs
7107Base metals clad with silver, not further worked than semi-manufactured0%116 FTAs
7108Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form0%515 FTAs
7109Base metals or silver, clad with gold, not further worked than semi-manufactured0%113 FTAs
7110Platinum, unwrought or in semi-manufactured forms, or in powder form0%1217 FTAs
7111Base metals, silver or gold, clad with platinum, not futher worked than semi-manufactured0%114 FTAs
7112Waste 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 heading 85.490%516 FTAs
7113Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal5%417 FTAs
7114Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal5%416 FTAs
7115Other articles of precious metal or of metal clad with precious metal0%215 FTAs
7116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)5%216 FTAs
7117Imitation jewellery5%415 FTAs
7118COIN0%214 FTAs

Frequently Asked Questions

What is the import duty on natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin in Australia?

Chapter 71 of the Australian Tariff covers natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin. Duty rates vary by product — there are 18 headings in this chapter. Use the table below to find specific rates, or try our free calculator for an instant estimate.

Are there FTA concessions for Chapter 71 goods?

Yes, Australia has 17 Free Trade Agreements that may reduce duty on Chapter 71 products. Click on any heading below to see which FTAs offer preferential rates.

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