Jewellery import duty in 2026: what silver, gold and fashion jewelry pays in the US, UK, EU and Canada
Jewellery is one of the most-shipped handmade categories, and its duty depends on three things: the metal (silver, gold, plated or imitation), where it was made, and where it is going. The US now adds a Section 301 duty on top of its normal 5% to 11% rates (and 50% on most Canadian-made silver, gold and fashion jewellery under Section 338), the UK and EU charge 2% to 4% plus VAT, and Canada charges up to 8.5% unless the piece was made in a country with a trade agreement. Below are the official rates, the extra US duty by country of origin and worked examples for a typical silver ring.
Jewellery duty rates by destination
“Silver-plated” and “gold-plated” base metal jewellery is imitation jewellery (7117), not 7113. VAT or sales tax comes on top: UK 20%, EU country rate, Canada GST/HST; the US has no federal VAT. Trade-agreement rates (0% in many cases) are explained below.
Jewellery to the US: the normal rate plus Section 301
US general (MFN) duty on jewellery: silver 5% (7113.11.50; 13.5% for silver jewellery valued at $18 or less per dozen pieces, 7113.11.20), gold or other precious metal 5.5% (7113.19.50), base metal clad with precious metal 5.2% (7113.20.50), imitation jewellery of base metal or other materials 11% (7117.19.90, 7117.90.90) and imitation jewellery of plastics Free (7117.90.75). The special rate is Free for goods qualifying under USMCA and other US trade agreements (e.g. Australia, Korea, Singapore).
Jewellery (headings 7113 and 7117) is not on the U.S. note 52(b) exclusion list, so the 2026 Section 301 duties apply on top of the normal rate: +10% for UK goods, a 10% total for EU goods, 10% for Canadian goods unless entered duty-free under USMCA, and +12.5% for goods from China, Hong Kong and Türkiye.
Since 24 July 2026, most UK-origin goods pay an extra 10% Section 301 duty ON TOP OF the normal US (MFN) duty rate. UK whisky and some medical technology are exempt.
Since 24 July 2026, EU-origin goods pay Section 301 duty 'net of MFN': if a product's normal US duty is below 10%, the total becomes 10%; if it is already 10% or more, no Section 301 duty is added. Germany to US duty guide · Italy to US duty guide · France to US duty guide · Spain to US duty guide · Netherlands to US duty guide · Ireland to US duty guide · Austria to US duty guide · Poland to US duty guide · Portugal to US duty guide · Greece to US duty guide · Belgium to US duty guide
Since 24 July 2026, Canadian-origin goods pay a 10% Section 301 duty unless they are actually entered duty-free under USMCA/CUSMA. Qualifying is not enough: the preference has to be claimed at entry.
U.S. note 51(b)(3) (heading 9903.03.14: the extra 50% Section 338 duty on products of Canada) lists jewellery subheadings 7113.11.50 (silver), 7113.19.29 and 7113.19.50 (gold and other precious metal) and 7117.19.90 (base-metal imitation jewellery), and art subheadings 9701.21.00, 9701.91.00, 9701.99.00 (paintings, drawings, pastels, collages), 9702.90.00 (original prints), 9703.10.00 and 9703.90.00 (sculptures), 9704.00.00, 9705.10.00, 9705.29.00, 9705.39.00 (stamps and collectors' pieces) and 9706.90.00 (antiques). Canadian-made goods under these codes pay 50% on top of the normal duty and any other chapter 99 duty, with no USMCA/CUSMA exemption. The changes in force from 30 October 2026 did not remove any of these codes.
Since 24 July 2026, most goods from China, Hong Kong, Vietnam, Türkiye, Norway, New Zealand and Singapore pay an extra 12.5% Section 301 duty ON TOP OF the normal US (MFN) duty rate, following USTR's forced-labor investigations. Products listed in Annex I and Annex II of USTR's notice are excluded.
Goods of Chinese origin can also face the older China Section 301 duties (USTR lists 1 to 4A, set from 2018 and product-specific). The calculator adds them for the product types it knows (see the China to US guide); for "Other / custom" products they depend on your exact HTS code and are NOT included. Check your code in HTSUS Chapter 99, U.S. note 20. China to US duty guide
The US $800 duty-free de minimis exemption has been suspended for commercial shipments from every country since 29 August 2025. Every shipment, whatever its value, now goes through customs entry and pays any applicable duty. What the end of de minimis means
Worked example: US$200 silver ring (7113.11.50) to a US buyer
| Made in | How it is worked out | Total duty rate | Duty |
|---|---|---|---|
| United Kingdom | normal 5% + 10% | 15% | US$30.00 |
| EU (e.g. Italy) | topped up to 10% in total | 10% | US$20.00 |
| Canada, USMCA claimed at entry | Free under USMCA, but + 50% Section 338 | 50% | US$100.00 |
| Canada, USMCA not claimed | normal 5% + 10% Section 301 + 50% Section 338 | 65% | US$130.00 |
| Türkiye or Hong Kong | normal 5% + 12.5% | 17.5% | US$35.00 |
| China | normal 5% + 12.5% + 7.5% (List 4A) | 25% | US$50.00 |
Our arithmetic on the item value, before carrier or broker fees. Origin means where the jewellery was made, not where it was shipped from. EU goods: the 5% normal rate is topped up to 10% in total. Canadian silver jewellery under 7113.11.50 is on the Section 338 list, so it pays 50% extra even with a USMCA claim; plated or fashion jewellery under 7117.19.90 is listed too, while 7117.90 (glass, wood, resin) is not.
UK silver ring to the US in the calculator · Canadian silver ring to the US (USMCA + Section 338) · EU-made gold jewellery to the US
Jewellery to the UK
UK third-country duty on jewellery: silver (7113 11) and gold or other precious metal (7113 19) 2%, base metal clad with precious metal (7113 20) 4%, imitation jewellery (7117) 4%, and jewellery of precious or semi-precious stones (7116 20 80) 2%. VAT is 20%.
For consignments worth £135 or less (goods value, excluding transport if shown separately), the overseas seller must charge UK VAT at the point of sale and register for UK VAT. If the sale goes through an online marketplace, the marketplace does this instead. No import VAT is charged at the border. UK £135 VAT rule for overseas sellers
Above £135, normal import VAT and customs duty apply at the border, paid by the buyer (DDU) or prepaid by the seller (DDP).
EU-origin goods enter the UK at 0% duty under the TCA if they meet the origin rules and you give a statement on origin. This was checked for the sample tariff lines used in our calculator.
Example (our arithmetic): a £80.00 silver necklace is a £135-or-less sale, so no duty is charged and £16.00 UK VAT is charged at checkout by the marketplace, or by you if you sell from your own shop. A £200.00 silver ring made in the US pays £4.00 duty (2%) and £40.80 import VAT (20% of value plus duty) at the border. Made in the EU with a statement on origin, the duty is £0.00.
US silver ring to the UK in the calculator
Jewellery to the EU
EU third-country duty on jewellery: silver (7113 11) and gold or other precious metal (7113 19) 2.5%, base metal clad with precious metal (7113 20) and imitation jewellery (7117) 4%. TARIC also shows a 0% tariff preference for US-origin goods from 1 July 2026 (Regulation 2026/1455) and the €3 duty and €2 fee on low-value parcels.
From 1 July 2026 until 1 July 2028, a flat customs duty of €3 per item applies to consignments of €150 or less that are declared under IOSS or sent as postal consignments. Normal tariff rates are expected to apply once the EU customs data hub is ready.
From 1 November 2026 a Union handling fee of €2 per item (per declaration line, i.e. per distinct tariff line) applies to goods sold in distance sales (B2C e-commerce) to EU consumers from outside the EU, at any value, including over €150. It is in addition to the €3 duty, is not part of the customs value, is paid by the declarant (seller/IOSS holder, carrier or representative), has VAT charged on it, cannot be refunded (even on returns), and does not apply to private gifts. The amount is final: Commission Delegated Regulation (EU) 2026/2152 was published in the Official Journal (L series) on 21 October 2026. The €2 handling fee explained
UK-origin goods can enter the EU at 0% duty under the EU–UK Trade and Cooperation Agreement if they meet the rules of origin and you give a statement on origin. Goods that are only shipped from the UK (made elsewhere) do not qualify. UK to Ireland: 0% duty for UK-made goods · Royal Mail EU customs charges
Goods of Canadian origin get 0% EU duty under CETA (the EU–Canada trade agreement, applied since 21 September 2017) for products such as silver and gold jewellery, cotton T-shirts, incense and ceramic tableware, as shown in TARIC for 1 November 2026. To claim it, the exporter writes the CETA origin declaration on the invoice or another commercial document; a Canadian exporter includes its Business Number (or leaves the field blank if it has none). No government certificate is needed. Check the rate and origin rule for your own product. Canada to France duty and CETA guide · Canada to Germany duty and VAT
Example (our arithmetic): a €200.00 silver ring made in China, sold to a consumer in Germany, pays €5.00 duty (2.5%) and €38.95 VAT (19% of value plus duty), plus the €2 handling fee. Under €150 the duty is a flat €3 per item instead. UK-, Canadian- and US-made pieces can get 0% duty above €150 with the right origin statement.
Chinese silver ring to the EU in the calculator
Jewellery to Canada
Canada's MFN duty on jewellery: silver (7113.11.90) 8.5%, gold or other precious metal (7113.19.90) 6.5%, base metal clad with precious metal (7113.20.90) 8.5%, cuff links (7117.11.00) 8% and other imitation jewellery (7117.19.90, 7117.90.00) 8.5%. Goods of US, Mexican, EU, UK, Japanese or Korean origin (among others) are Free under the matching trade agreement tariffs.
Courier shipments from other countries (UK, EU, Australia…) are only free of duty and tax up to CAD 20.
GST/HST is charged on imports at the buyer's province rate: 5% GST (AB, territories, and with provincial tax in BC, MB, SK, QC), HST 13% Ontario, 14% Nova Scotia (since 1 April 2025), 15% NB, NL, PEI. CBSA also collects PST on some imports. Canada GST/HST for sellers abroad
From 8 September 2026, Canada charges counter-tariffs of 15%, 25% or 50% on listed US-origin goods (50% includes clothing and apparel, furniture, steel and aluminium; 25% includes appliances and cheese). Earlier counter-tariffs on US autos remain.
Example (our arithmetic): a CA$200.00 silver ring sent by courier to Ontario pays CA$17.00 duty (8.5% MFN) and CA$28.21 HST (13% of value plus duty) if it was made in a country without a Canadian trade agreement. Made in the UK, the EU or the US and claimed under the matching agreement, the duty is CA$0.00 and the HST is CA$26.00. We have not checked whether any jewellery line is on Canada’s list of counter-tariffs on US goods, so check before shipping US-made pieces.
Checklist for jewellery sellers
- Classify by metal: solid silver or gold (7113 11, 7113 19), gold-filled (7113 20), or plated and fashion jewellery (7117). Write it on the customs form, e.g. “sterling silver ring” or “gold-plated brass earrings”.
- Declare the country where the piece was made: it decides the US Section 301 duty and any 0% trade-agreement rate.
- US orders: there is no duty-free limit any more; price in the duty or ship DDP. See DDP vs DAP for small sellers.
- UK orders of £135 or less and EU orders of €150 or less: VAT is collected at checkout by the marketplace or by you (see the UK £135 rule and IOSS).
- Claiming a trade-agreement 0% rate needs an origin statement on the invoice; goods only shipped from (not made in) that country do not qualify.
- Find your exact code with our HS code guide.
Estimate an order with the landed cost calculator. Related guides: art, prints and antiques: duty and import VAT, China to US duty, Türkiye to US duty, India to US duty, Philippines to US duty (pearl jewellery), New Zealand to US duty (pounamu), Etsy DDP from the UK to the US and how to fill in CN22 and CN23.
This page is general information, not legal, tax or customs advice. The exact tariff line depends on the material and value of your piece; check the official tariff or ask a customs broker. See the disclaimer.
Sources for this page
- Harmonized Tariff Schedule of the United States (2026 HTS Revision 22): general and special rates for headings 4911.91, 7113, 7116, 7117 and 9701–9706, U.S. International Trade Commission. Accessed 2 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. notes 51(b)(3) and 52(b) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 2 Nov 2026. Verified
- Notice of Actions in Section 301 Forced Labor Investigations (23 Jul 2026), Office of the U.S. Trade Representative. Accessed 4 Nov 2026. Verified
- The UK's trade negotiations with the US – US Section 301 Tariffs July 2026, GOV.UK. Accessed 20 Oct 2026. Partly verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 3 Nov 2026. Verified
- Forced Labor, Meet Section 301 (law-firm analysis), Troutman Pepper Locke (secondary). Accessed 20 Oct 2026. Partly verified
- Annex II to the 23 Oct 2026 Section 338 proclamation: changes to U.S. note 51(b)(3), HTSUS chapter 99 (22 subheadings deleted, 100 inserted), The White House. Accessed 2 Nov 2026. Verified
- Proclamation 11076 of October 23, 2026: Further Modifying the Scope of Products of Canada Subject to the Additional Duties Imposed To Offset Canadian Discrimination Against the Commerce of the United States With Respect to Motor Vehicles (91 FR 68861, 30 Oct 2026, doc. 2026-22292), Federal Register / Executive Office of the President. Accessed 2 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. note 20 and headings 9903.88.01–9903.88.70 (China Section 301 lists 1, 2, 3 and 4A, and product exclusions) (2026 HTS Revision 23), U.S. International Trade Commission. Accessed 11 Nov 2026. Verified
- China Section 301 - Tariff Actions and Exclusion Process, Office of the U.S. Trade Representative. Accessed 24 Oct 2026. Verified
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- UK Trade Tariff: third-country duty and VAT measures for 9701910000, 9701210090, 9702900080, 9703900000, 9706100090, 9706900090, 4911910090, 7113110000, 7113190000, 7113200000, 7116208000, 7117110000, 7117190090, 7117900000, HMRC / Department for Business and Trade (UK Trade Tariff). Accessed 2 Nov 2026. Verified
- VAT and overseas goods sold directly to customers in the UK, HMRC / GOV.UK. Accessed 26 Oct 2026. Verified
- UK Trade Tariff (commodity API), HMRC / Department for Business and Trade. Accessed 20 Oct 2026. Verified
- Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU, GOV.UK. Accessed 20 Oct 2026. Partly verified
- TARIC measures for origin United States (US), reference date 2 Nov 2026: 9701910000, 9702900080, 9706900090, 4911910090, 7113110000, 7113190000, 7113200000, 7117110000, 7117190090, 7117900000 (TARIC last updated 30 Oct 2026), European Commission – TARIC. Accessed 2 Nov 2026. Verified
- Regulation (EU) 2026/1455 (EU tariff commitments for US goods), EUR-Lex. Accessed 20 Oct 2026. Partly verified
- Council Regulation (EU) 2026/382 (abolition of €150 duty relief; €3 per item), EUR-Lex. Accessed 20 Oct 2026. Partly verified
- Council gives final green light to new customs duty rules for small parcels (11 Feb 2026), Council of the EU. Accessed 20 Oct 2026. Partly verified
- Union Handling Fee (UHF) – 1 November 2026 (published 30 Sep 2026), Revenue (Irish Tax and Customs). Accessed 22 Oct 2026. Verified
- Commission Delegated Regulation (EU) 2026/2152 of 21 September 2026 establishing the amount of the Union handling fee (OJ L, 21 Oct 2026), Official Journal of the European Union (EUR-Lex). Accessed 23 Oct 2026. Verified
- Handling fee for e-commerce (last update 22 Oct 2026), Dutch Customs (Douane). Accessed 3 Nov 2026. Verified
- Commission sets Union handling fee at EUR 2 per item (2 Oct 2026), CLECAT (industry association, secondary). Accessed 20 Oct 2026. Verified
- TARIC consultation: measures for imports originating in Canada (third-country duty, Canada tariff preference under CETA, low-value consignment duty, Union handling fee), codes 7113110000, 7113190000, 6109100010, 3307410000, 6912002390, 3406000000, 4901990000, 9701910000; reference date 1 Nov 2026, European Commission, Taxation and Customs Union. Accessed 28 Oct 2026. Verified
- CETA Protocol on rules of origin and origin procedures, Annex 2: text of the origin declaration (all language versions), European Commission, Taxation and Customs Union. Accessed 28 Oct 2026. Verified
- Step-by-step guide for businesses using the CETA, Government of Canada, Trade Commissioner Service. Accessed 28 Oct 2026. Verified
- Customs Tariff 2026 – Schedule (T2026-2, effective 1 September 2026), chapters 49, 71 and 97, Canada Border Services Agency. Accessed 2 Nov 2026. Verified
- Increase to low-value shipment thresholds (CUSMA courier de minimis), Canada Border Services Agency. Accessed 27 Oct 2026. Verified
- GST/HST calculator (and rates), Canada Revenue Agency. Accessed 20 Oct 2026. Verified
- Customs duty, taxes, and exemptions, Canada Post. Accessed 10 Nov 2026. Verified
- Canada announces targeted countermeasures … (25 Aug 2026), Department of Finance Canada. Accessed 20 Oct 2026. Verified
- Importing by mail or courier – Determining duty and taxes owed, Canada Border Services Agency. Accessed 27 Oct 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.