| 3% : | 1. | All goods of Chapter 71 [other than rough diamond (7102)]. |
| | 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. |
| | 7102 | Diamonds, whether or not worked, but not mounted or set [other than rough diamonds]. |
| | 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 transport. |
| | 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 stones, temporarily strung for convenience of transport. |
| | 7105 | Dust and powder of natural or synthetic precious or semi-precious stones. |
| | 7106 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form. |
| | 7107 | Base metals clad with silver, not further worked than semi-manufactured. |
| | 7108 | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form. |
| | 7109 | Base metals or silver, clad with gold, not further worked than semi-manufactured. |
| | 7110 | Platinum, unwrought or in semi-manufactured form, or in powder form. |
| | 7111 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured. |
| | 7112 | Waste and scrap of precious metals, of metal clad with precious metal. |
| | 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. |
| | 7114 | Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal. |
| | 7115 | Other articles of precious metal or of metal clad with precious metal. |
| | 7116 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or re-constructed). |
| | 7117 | Imitation jewellery. |
| | 7118 | Coins. |
| 0.25% : | 1. | Rough diamond [7102]. |
| 2. | 1 [Rough precious and semi-precious stones.] |