HS Heading 7103
Precious (excluding diamond) and semi-precious stone; worked, graded, not strung, mounted, set; ungraded precious (excluding diamond) and semi-precious stone, temporarily strung for convenience of transport
3 tariff lines in this heading, within chapter 71 (Natural or cultured pearls, precious stones, precious metals; imitation jewellery; coin). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 71031000 | Precious (Excl. Diamonds) Or Semi-Precious Stones, Unworked | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 71039100 | Rubies, Sapphires And Emeralds, Worked But Not Set... | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 71039900 | Precious Or Semi-Precious Stones, Worked But Not Set..., Nes | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 1,066,620 (2,345 kg) under this heading, across 2 of its 3 tariff lines. The remaining 1 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 5 kg | BDT 3,133 |
| January 2026 | 2 | 2,292 kg | BDT 1,060,676 |
| February 2026 | 1 | 1 kg | BDT 1,379 |
| April 2026 | 1 | 2 kg | BDT 982 |
| May 2026 | 1 | 45 kg | BDT 450 |
The largest lines by assessable value in May 2026:
- 71039900 — Precious Or Semi-Precious Stones, Worked But Not Set..., Nes — BDT 450
Bonded imports. A further BDT 829,059 (345 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 43.7% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.