Chapter 71Last updated May 5, 2026

Chapter 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin (Sri Lanka Customs 2026)

71 tariff codes · Sri Lanka Customs Tariff 2026

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71 of 71

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
71.01Pearls, 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(+).
7101.10	Natural pearls	kg	-	Free	-	Ex	-	-	2.5%	18%
7101.21	Unworked	kg	-	Free	-	Ex	-	-	2.5%	18%
7101.22	Worked	kg	-	Free	-	Ex	-	-	2.5%	18%
71.02Diamonds, whether or not worked, but not mounted or set (+).
7102.10	Unsorted	carat	-	Free	-	Ex	-	-	2.5%	18%
7102.21	Unworked or simply sawn, cleaved or bruted	carat	-	Free	-	Ex	-	-	2.5%	18%
7102.29	Other	carat	-	Free	-	Ex	-	-	2.5%	18%
7102.31	Unworked or simply sawn, cleaved or bruted	carat	-	Free	-	Ex	-	-	2.5%	18%
7102.39	Other	carat	-	Free	-	Ex	-	-	2.5%	18%
71.03Precious 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 (+).
7103.10	Unworked or simply sawn or roughly shaped	-	-	-	-	-	-	-	-	-
7103.10.10	Precious stones	kg	-	Free	-	Ex	-	-	-	18%
7103.10.20	Semi-Precious stones	kg	-	Free	-	Ex	-	-	-	18%
7103.91	Rubies, sapphires and emeralds	carat	-	Free	-	Ex	-	-	2.5%	18%
7103.99	Other	carat	-	Free	-	Ex	-	-	2.5%	18%
71.04Synthetic 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.
7104.10	Piezo-electric quartz	kg	-	Free	-	Ex	-	-	2.5%	18%
7104.21	Diamonds	kg	-	Free	-	Ex	-	-	2.5%	18%
7104.29	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
7104.91	Diamonds	kg	-	Free	-	Ex	-	-	2.5%	18%
7104.99	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
71.05Dust and powder of natural or synthetic precious or semi-precious stones.
7105.10	Of diamonds	carat	-	Free	-	Ex	-	-	2.5%	18%
7105.90	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
71.06Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.
7106.10	Powder	kg	-	Free	-	Ex	-	-	2.5%	18%
7106.91	Unwrought	kg	-	Free	-	Ex	-	-	2.5%	18%
7106.92	Semi-manufactured	kg	-	Free	-	Ex	-	-	2.5%	18%
71.07Base metals clad with silver, not further worked than semi- manufactured.
7107.00	Base metals clad with silver, not further worked than semi- manufactured.	kg	-	Free	-	Ex	-	-	2.5%	18%
71.08Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form.
7108.11	Powder	kg	L	20%	-	Ex	-	-	2.5%	18%
7108.12	Other unwrought forms	kg	L	20%	-	Ex	-	-	2.5%	18%
7108.13	Other semi-manufactured forms	kg	L	20%	-	Ex	-	-	2.5%	18%
7108.20	Monetary	kg	L	20%	-	Ex	-	-	2.5%	18%
71.09Base metals or silver, clad with gold, not further worked than semi- manufactured.
7109.00	Base metals or silver, clad with gold, not further worked than semi- manufactured.	kg	-	Free	-	Ex	-	-	2.5%	18%
71.10Platinum, unwrought or in semi- manufactured forms, or in powder form.
7110.11	Unwrought or in powder form	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.19	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.21	Unwrought or in powder form	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.29	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.31	Unwrought or in powder form	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.39	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.41	Unwrought or in powder form	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.49	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
71.11Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.
7111.00	Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.	kg	L	Free	-	Ex	-	-	2.5%	18%
71.12Waste 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 85.49.
7112.30	Ash containing precious metal or precious metal compounds :	-	-	-	-	-	-	-	-	-
7112.30.10	Containing gold, including metal clad with gold but excluding sweepings containing other precious metals	kg	-	Free	-	Ex	-	-	2.5%	18%
7112.30.90	Other	kg	L	Free	-	Ex	-	-	2.5%	18%
7112.91	Of gold, including metal clad with gold but excluding sweepings containing other precious metals	kg	-	Free	-	Ex	-	-	2.5%	18%
7112.92	Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals	kg	L	Free	-	Ex	-	-	2.5%	18%
7112.99	Other	kg	L	Free	-	Ex	-	-	2.5%	18%
71.13Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.
7113.11	Of silver, whether or not plated or clad with other precious metal :	-	-	-	-	-	-	-	-	-
7113.11.10	Articles	kg	-	Free	-	10%	-	-	2.5%	18%
7113.11.90	Parts	kg	-	Free	-	Ex	-	-	2.5%	18%
7113.19	Of other precious metal, whether or not plated or clad with precious metal :	-	-	-	-	-	-	-	-	-
7113.19.11	Of Gold,22 karat or less	kg	-	Free	7%	Ex	-	-	2.5%	18%
7113.19.12	Of Gold,more than 22 karat	kg	LS	Free	7%	Ex	-	-	2.5%	18%
7113.19.19	Other	kg	-	Free	7%	Ex	-	-	2.5%	18%
7113.19.91	Of Gold,22 karat or less	kg	-	Free	-	Ex	-	-	2.5%	18%
7113.19.92	Of Gold,more than 22 karat	kg	LS	Free	-	Ex	-	-	2.5%	18%
7113.19.99	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
7113.20	Of base metal clad with precious metal:	-	-	-	-	-	-	-	-	-
7113.20.10	Articles	kg	-	Free	-	Ex	-	-	2.5%	18%
7113.20.90	Parts	kg	-	Free	-	Ex	-	-	2.5%	18%
71.14Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal.
7114.11	Of silver, whether or not plated or clad with other precious metal	kg	-	Free	-	Ex	-	-	2.5%	18%
7114.19	Of other precious metal, whether or not plated or clad with precious metal	kg	-	Free	-	10%	-	-	2.5%	18%
7114.20	Of base metal clad with precious metal	kg	-	Free	-	Ex	-	-	2.5%	18%
71.15Other articles of precious metal or of metal clad with precious metal.
7115.10	Catalysts in the form of wire cloth or grill, platinum	kg	-	Free	-	Ex	-	-	2.5%	18%
7115.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
71.16Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).
7116.10	Of natural or cultured pearls	kg	-	Free	-	Ex	-	-	2.5%	18%
7116.20	Of precious or semi-precious stones (natural, synthetic or reconstructed)	kg	-	Free	-	10%	-	-	2.5%	18%
71.17Imitation Jewellery.
7117.11	Cuff-links and studs	kg	-	Rs.50/= per Kg	Rs.150/= per kg	Ex	-	-	2.5%	18%
7117.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
7117.90	Other	kg	-	Rs.50/= per Kg	Rs.150/= per kg	Ex	-	-	2.5%	18%
71.18Coin (+).
7118.10	Coin (other than gold coin), not being legal tender	kg	L	Free	-	Ex	-	-	2.5%	18%
7118.90	Other :	-	-	-	-	-	-	-	-	-
7118.90.10	Gold coin	kg	-	Free	-	10%	-	-	2.5%	18%
7118.90.90	Other	kg	L	Free	-	Ex	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Chapter 71Last updated May 5, 2026

Chapter 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin (Sri Lanka Customs 2026)

71 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

Calculate import duty →

71 of 71

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
71.01Pearls, 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(+).
7101.10	Natural pearls	kg	-	Free	-	Ex	-	-	2.5%	18%
7101.21	Unworked	kg	-	Free	-	Ex	-	-	2.5%	18%
7101.22	Worked	kg	-	Free	-	Ex	-	-	2.5%	18%
71.02Diamonds, whether or not worked, but not mounted or set (+).
7102.10	Unsorted	carat	-	Free	-	Ex	-	-	2.5%	18%
7102.21	Unworked or simply sawn, cleaved or bruted	carat	-	Free	-	Ex	-	-	2.5%	18%
7102.29	Other	carat	-	Free	-	Ex	-	-	2.5%	18%
7102.31	Unworked or simply sawn, cleaved or bruted	carat	-	Free	-	Ex	-	-	2.5%	18%
7102.39	Other	carat	-	Free	-	Ex	-	-	2.5%	18%
71.03Precious 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 (+).
7103.10	Unworked or simply sawn or roughly shaped	-	-	-	-	-	-	-	-	-
7103.10.10	Precious stones	kg	-	Free	-	Ex	-	-	-	18%
7103.10.20	Semi-Precious stones	kg	-	Free	-	Ex	-	-	-	18%
7103.91	Rubies, sapphires and emeralds	carat	-	Free	-	Ex	-	-	2.5%	18%
7103.99	Other	carat	-	Free	-	Ex	-	-	2.5%	18%
71.04Synthetic 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.
7104.10	Piezo-electric quartz	kg	-	Free	-	Ex	-	-	2.5%	18%
7104.21	Diamonds	kg	-	Free	-	Ex	-	-	2.5%	18%
7104.29	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
7104.91	Diamonds	kg	-	Free	-	Ex	-	-	2.5%	18%
7104.99	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
71.05Dust and powder of natural or synthetic precious or semi-precious stones.
7105.10	Of diamonds	carat	-	Free	-	Ex	-	-	2.5%	18%
7105.90	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
71.06Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.
7106.10	Powder	kg	-	Free	-	Ex	-	-	2.5%	18%
7106.91	Unwrought	kg	-	Free	-	Ex	-	-	2.5%	18%
7106.92	Semi-manufactured	kg	-	Free	-	Ex	-	-	2.5%	18%
71.07Base metals clad with silver, not further worked than semi- manufactured.
7107.00	Base metals clad with silver, not further worked than semi- manufactured.	kg	-	Free	-	Ex	-	-	2.5%	18%
71.08Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form.
7108.11	Powder	kg	L	20%	-	Ex	-	-	2.5%	18%
7108.12	Other unwrought forms	kg	L	20%	-	Ex	-	-	2.5%	18%
7108.13	Other semi-manufactured forms	kg	L	20%	-	Ex	-	-	2.5%	18%
7108.20	Monetary	kg	L	20%	-	Ex	-	-	2.5%	18%
71.09Base metals or silver, clad with gold, not further worked than semi- manufactured.
7109.00	Base metals or silver, clad with gold, not further worked than semi- manufactured.	kg	-	Free	-	Ex	-	-	2.5%	18%
71.10Platinum, unwrought or in semi- manufactured forms, or in powder form.
7110.11	Unwrought or in powder form	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.19	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.21	Unwrought or in powder form	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.29	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.31	Unwrought or in powder form	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.39	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.41	Unwrought or in powder form	kg	-	Free	-	Ex	-	-	2.5%	18%
7110.49	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
71.11Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.
7111.00	Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.	kg	L	Free	-	Ex	-	-	2.5%	18%
71.12Waste 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 85.49.
7112.30	Ash containing precious metal or precious metal compounds :	-	-	-	-	-	-	-	-	-
7112.30.10	Containing gold, including metal clad with gold but excluding sweepings containing other precious metals	kg	-	Free	-	Ex	-	-	2.5%	18%
7112.30.90	Other	kg	L	Free	-	Ex	-	-	2.5%	18%
7112.91	Of gold, including metal clad with gold but excluding sweepings containing other precious metals	kg	-	Free	-	Ex	-	-	2.5%	18%
7112.92	Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals	kg	L	Free	-	Ex	-	-	2.5%	18%
7112.99	Other	kg	L	Free	-	Ex	-	-	2.5%	18%
71.13Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.
7113.11	Of silver, whether or not plated or clad with other precious metal :	-	-	-	-	-	-	-	-	-
7113.11.10	Articles	kg	-	Free	-	10%	-	-	2.5%	18%
7113.11.90	Parts	kg	-	Free	-	Ex	-	-	2.5%	18%
7113.19	Of other precious metal, whether or not plated or clad with precious metal :	-	-	-	-	-	-	-	-	-
7113.19.11	Of Gold,22 karat or less	kg	-	Free	7%	Ex	-	-	2.5%	18%
7113.19.12	Of Gold,more than 22 karat	kg	LS	Free	7%	Ex	-	-	2.5%	18%
7113.19.19	Other	kg	-	Free	7%	Ex	-	-	2.5%	18%
7113.19.91	Of Gold,22 karat or less	kg	-	Free	-	Ex	-	-	2.5%	18%
7113.19.92	Of Gold,more than 22 karat	kg	LS	Free	-	Ex	-	-	2.5%	18%
7113.19.99	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
7113.20	Of base metal clad with precious metal:	-	-	-	-	-	-	-	-	-
7113.20.10	Articles	kg	-	Free	-	Ex	-	-	2.5%	18%
7113.20.90	Parts	kg	-	Free	-	Ex	-	-	2.5%	18%
71.14Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal.
7114.11	Of silver, whether or not plated or clad with other precious metal	kg	-	Free	-	Ex	-	-	2.5%	18%
7114.19	Of other precious metal, whether or not plated or clad with precious metal	kg	-	Free	-	10%	-	-	2.5%	18%
7114.20	Of base metal clad with precious metal	kg	-	Free	-	Ex	-	-	2.5%	18%
71.15Other articles of precious metal or of metal clad with precious metal.
7115.10	Catalysts in the form of wire cloth or grill, platinum	kg	-	Free	-	Ex	-	-	2.5%	18%
7115.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
71.16Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).
7116.10	Of natural or cultured pearls	kg	-	Free	-	Ex	-	-	2.5%	18%
7116.20	Of precious or semi-precious stones (natural, synthetic or reconstructed)	kg	-	Free	-	10%	-	-	2.5%	18%
71.17Imitation Jewellery.
7117.11	Cuff-links and studs	kg	-	Rs.50/= per Kg	Rs.150/= per kg	Ex	-	-	2.5%	18%
7117.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
7117.90	Other	kg	-	Rs.50/= per Kg	Rs.150/= per kg	Ex	-	-	2.5%	18%
71.18Coin (+).
7118.10	Coin (other than gold coin), not being legal tender	kg	L	Free	-	Ex	-	-	2.5%	18%
7118.90	Other :	-	-	-	-	-	-	-	-	-
7118.90.10	Gold coin	kg	-	Free	-	10%	-	-	2.5%	18%
7118.90.90	Other	kg	L	Free	-	Ex	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.