The interior of the earth is divided into three layers: crust, mantle and core. Mantle is the main component of the earth and one of the cradles of magmatic gem deposits and high-density minerals. Gems consist of minerals or mineral aggregates. Minerals have a certain chemical composition, which can be expressed by chemical molecular formula. Some are simple minerals composed of a chemical element, such as diamond (C); Some of them are composed of two or more elements, which are called composite minerals, including oxides, such as Synchro (SiO2 _ 2) and corundum (Al 2O 3). Carbonates, such as malachite (CuCo3Cu(OH)2), etc.

The following information and documents are required:

1, certificate of origin of gemstone exporting country 2, color 3, English name of gemstone 4, packing list, invoice 5 and bill of lading.

Elements of gem import declaration:

1, product name; 2. Types (Ruby, Sapphire, Emerald, Emerald, etc. ); 3. Processing degree (unprocessed, simple sawing, rough forming); 4. State (no stringing, no mosaic, etc. ); 5. Source (natural); 6. Level

Matters needing attention in gem import declaration:

First: find out the origin, the quality and color of precious stones or semi-precious stones in different places are different! Just provide the certificate of origin!

Second: If there are precious and semi-precious stone appraisal institutions abroad, you can do relevant quality inspection and issue relevant quality reports before importing!

Thirdly, some stones belong to volcanic rocks, because volcanic rocks are formed by sudden cooling after high pressure and high temperature. It is not ruled out that there are some radioactive substances after the stone is cooled! Therefore, we should mainly apply for a radioactive monitoring certificate!

Matters needing attention in gem import declaration

0 1

Applicable tax rate

According to 1, 20 19 April's VAT relief policy and the Import and Export Tariff Management Manual (version 20 19), gemstones are subject to customs duties, VAT and consumption tax at the following rates:

Import tariff% import value-added tax% import consumption tax% name of subhead goods

7 102. 10 unclassified diamond 3 13 0

7 102 5438+0 Rough or simple sawing, cutting or rough grinding of diamonds 3 13 0

7 102.39 Other non-industrial diamonds 4 13 0

7 103. 10 unprocessed or simply sawn or roughly shaped gems or semi-precious stones 3 13 10

7 103.95438+0 rubies, sapphires and emeralds processed by other processes 4 13 10

7 103.99 Other precious stones or semi-precious stones processed by other processes 4 13 10

Declare in strict accordance with the requirements of the customs declaration catalogue.

The name, specification and state of the gem are very important for the customs to fully understand the actual situation of the goods. At present, the standard declaration of precious stones requires complete and correct declaration of the names, types, processing degree, state, source, grade, mineral names, specifications and chemical composition of precious stones and semi-precious stones. The commodity name, mineral name and chemical composition shall conform to the national standard for jewelry and jade names (GB/T 16552-20 17). The declared commodity name, mineral scientific name, English name and chemical composition shall be consistent, and different varieties, grades and specifications shall be declared separately.

take for example

For example, agate, a natural agate with rough English name, is roughly sawn, and its main component is silica, 3-6kg, grade A, red, which is used to make jewelry.

03

Truthfully declare the real transaction price of commodities.

Different kinds of gems have great differences in value; The status, size, grade and color of the same type of gemstones are different, and the prices are also very different. When importing, the real transaction price of gems should be truthfully declared, and the auction invoices or relevant vouchers should be truthfully provided for the auction of gems.

04

Where special relations are involved, they shall be declared as required.

At present, some enterprises in China have bought mining areas or held shares abroad, and some enterprises have set up branches abroad or in Hong Kong or have relatives who are responsible for buying gems. The import contract signed by the buyer and the seller may constitute a special relationship, thus affecting the transaction price. At present, in the declaration elements of the customs declaration, there are separate options for special relations. In line with the provisions of Article 16 of the Measures for the Examination and Approval of Duty-paid Prices of Import and Export Goods in People's Republic of China (PRC), enterprises shall truthfully declare as required, for example:

The special relationship is

Price impact confirmation number

It will be more convenient for your import and export business to be familiar with the national laws and customs regulations on import and export trade, to further understand the knowledge of imported goods, and to declare according to laws and regulations.