HS Heading 7104
Stones; synthetic or reconstructed precious or semi-precious, 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
5 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 |
|---|---|---|---|---|---|---|---|---|
| 71041000 | Piezo-Electric Quartz | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 71042100 | Other, unworked or simply sawn or roughly shaped : Diamonds | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 71042900 | Other, unworked or simply sawn or roughly shaped : Excluding Diamonds | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 71049100 | Other Diamonds | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 71049900 | Other Excluding Diamond | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 12,895 (0 kg) under this heading, across 1 of its 5 tariff lines. The remaining 4 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| January 2026 | 1 | 0 kg | BDT 12,895 |
The largest lines by assessable value in January 2026:
- 71049900 — Other Excluding Diamond — BDT 12,895
Bonded imports. A further BDT 691,167 (24 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 98.2% of everything imported under this heading: most of this trade never pays the duty rates shown above.
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.