Clarity-Enhanced Colombian Emerald Oval from Germany
An oval-cut 2.5-carat Colombian emerald with polymer-enhanced clarity fissures for the jewellery market. Worked but loose, this emerald is classified under tariff item 7103.91.00 as an otherwise worked emerald, not yet mounted or set.
Duty Rate — Germany → Canada
0%
Import Tips
• Disclose any clarity enhancement treatments to CBSA, as this may affect the valuation and classification
• Ensure the stone is loose and unset to qualify for this tariff item
• Keep records of the treatment process and the stone's origin for customs verification