Import duty on rough gemstones from Ethiopia, by country

Unworked rough gemstones other than diamonds enter the United States, the European Union, the United Kingdom and Hong Kong free of customs duty, and India charges 0.5%. In the United States, stones that have been sawn or roughly shaped pay 10.5%. The importer still pays import VAT or GST where the country levies it, and the fees of the broker and the carrier.

Which tariff line

The tariffs below put coloured stones, precious and semi-precious, in heading 7103 of the Harmonized System. Subheading 7103.10 covers stones that are unworked, simply sawn or roughly shaped. Worked stones fall in 7103.91 if they are rubies, sapphires or emeralds, and in 7103.99 if not. Opal and emerald from Ethiopia are both in this heading; diamonds have their own, 7102. Some countries charge more for worked stones than for rough, so the broker needs to know which the parcel holds.

United States

The Harmonized Tariff Schedule of the United States, 2026 revision 21, gives these rates as of October 2026:

• Unworked stones (7103.10.20): free.
• Stones simply sawn or roughly shaped (7103.10.40): 10.5%.
• Worked rubies, sapphires and emeralds (7103.91.00): free.
• Other stones, cut but not set and suitable for jewellery (7103.99.10): free.
• Other worked stones (7103.99.50): 10.5%.

Goods from countries eligible under the African Growth and Opportunity Act enter both 10.5% lines free. Ethiopia's eligibility ended on 1 January 2022, and it is not on the list in the 2026 schedule, so those lines pay 10.5% in full.

A 10% surcharge on most imports was imposed from 24 February 2026 for 150 days. The Section 301 duties of 10% or 12.5% that have applied since 24 July 2026 cover the goods of 60 named economies, and Ethiopia is not one of them. A formal entry also pays the merchandise processing fee of US Customs and Border Protection: 0.3464% of the value, at least $34.58 and at most $670.86.

European Union and United Kingdom

In the EU's TARIC database, the duty on goods from outside the EU is 0% on every subheading of 7103, rough or worked, as of 27 October 2026. TARIC still lists Ethiopia under the Everything But Arms preference, but with the ordinary rate at 0% the preference lowers nothing. Import VAT is charged at the rate of the member state where the stones are cleared; every member state sets its standard rate at 15% or more.

The UK Global Tariff also charges 0% on every subheading of 7103, and import VAT is 20%, as of 27 October 2026.

India and Hong Kong

India charges duty on rough. Under customs notification 45/2025, in force since 1 November 2025, the basic customs duty as of October 2026 is 0.5% on rough coloured gemstones, rough semi-precious stones, rubies, emeralds and sapphires imported uncut, and pre-forms. Cut and polished coloured gemstones pay 5%. Integrated GST of 0.25% is added on the whole of heading 7103, rough or cut, under rate notification 9/2025.

Hong Kong is a free port and levies no customs tariff on imports. The importer lodges an import declaration with Hong Kong Customs within 14 days, and the charge for each declaration is capped at HK$200, as of October 2026.

Papers the broker will ask for

The broker classifies the stones and declares their value and origin from the documents that travel with the parcel: the commercial invoice, the packing list and the air waybill. A certificate of origin is added when your customs asks for one, and a claim to a trade preference needs the preferential certificate. How a parcel leaves Ethiopia explains who issues each.

An invoice that describes each lot as rough or worked, with its weight and value, lets the broker choose between lines such as 7103.10.20 and 7103.10.40. Rates change, and US tariffs changed several times in 2026, so confirm the rate with your customs broker before you order. For Thailand, China and the United Arab Emirates we could not confirm the rates at an official source in October 2026, so they are left out here.

Maedot prepares the export documents for each parcel it ships; How buying works shows the steps.

Sources

• US International Trade Commission, Harmonized Tariff Schedule of the United States, 2026 Revision 21 (in force 9 October 2026), heading 7103
• US International Trade Commission, Harmonized Tariff Schedule of the United States, 2026 Revision 21, General Notes, note 16 (AGOA beneficiary countries)
• Office of the US Trade Representative, “U.S. Terminates AGOA Trade Preference Program for Ethiopia, Mali and Guinea”, 1 January 2022
• Proclamation 11012, “Imposing a Temporary Import Surcharge To Address Fundamental International Payments Problems”, 91 FR 9339, 25 February 2026
• Office of the US Trade Representative, “Initiation of Section 301 Investigations … Related to the Failure To Impose and Effectively Enforce a Prohibition on the Importation of Goods Produced With Forced Labor”, 91 FR 12884, 17 March 2026, Annex A
• Office of the US Trade Representative, “Notice of Actions in Section 301 Investigations … Related to the Failure of Each Economy to Impose and Effectively Enforce a Prohibition on the Importation of Goods Produced with Forced Labor”, FR Doc. 2026-15181, 28 July 2026
• US Customs and Border Protection, “User Fee Table”, merchandise processing fee, page modified 9 October 2026
• European Commission, TARIC measures for 7103 10 00 00 from Ethiopia, reference date 27 October 2026
• European Commission, TARIC measures for 7103 99 00 00 from Ethiopia, reference date 27 October 2026
• European Commission, Taxation and Customs Union, “VAT rates”
• HM Revenue and Customs, UK Integrated Online Tariff, commodity 7103 10 00 00 imported from Ethiopia, 27 October 2026
• Government of India, Ministry of Finance, Notification No. 45/2025-Customs, 24 October 2025 (G.S.R. 781(E)), Table I, S. Nos. 182 and 186 to 189 (copy hosted by CAalley)
• Government of India, Ministry of Finance, Notification No. 02/2026-Customs, 1 February 2026, amending Notification No. 45/2025-Customs
• Government of India, Ministry of Finance, Notification No. 9/2025-Integrated Tax (Rate), 17 September 2025, Schedule V, as amended to 30 April 2026 (updated copy by the Institute of Chartered Accountants of India)
• Hong Kong Trade and Industry Department, “Import and Export Licensing and Control”
• Hong Kong Customs and Excise Department, “Import and Export Declaration”