Shipping & customs

Import information

Gem-Fountain ships gemstones internationally from Thailand. All prices shown in our webshop are net export prices from Thailand. Local import taxes, VAT, GST, sales tax, customs duties, courier clearance fees, or disbursement fees are not included in our product prices.

For customs purposes, the declared value is the actual transaction value — the price paid by the customer for the gemstone. Any Estimated International Retail Replacement Value shown in the product description is not used as the customs invoice value.

Classification & calculation

Loose gemstones vs. jewellery

The information on this page refers to loose gemstones only — not jewellery, not mounted gemstones, and not finished jewellery articles.

Loose natural gemstones are generally classified under HS heading 7103:

HS 7103.10Unworked, simply sawn, or roughly shaped gemstones
HS 7103.91Rubies, sapphires, and emeralds, worked but not mounted or set
HS 7103.99Other natural precious or semi-precious stones, worked but not mounted or set
Jewellery, mounted stones, synthetic stones, imitation stones, pearls, and diamonds may fall under different customs codes and may have different duty rates.

How import charges are usually calculated

Import costs are normally based on:

  • The declared customs value of the gemstone
  • Shipping and insurance cost, if included in the taxable import base
  • The customs classification / HS code
  • The country of origin and export
  • The destination country's VAT, GST, sales tax, or import tax rules
  • Possible courier clearance, disbursement, or reimbursement fees
The courier may pay import charges to customs on behalf of the recipient and then collect these charges from the recipient before or upon delivery.

Import duties & taxes by destination

The tables below are a general orientation for loose gemstones. Rates and rules may change, and customs authorities always make the final decision.

European Union

Loose gemstones under HS 7103 are commonly duty-free when imported into the EU, while import VAT is charged according to the VAT rate of the destination country. EU rules require a standard VAT rate of at least 15%, and each Member State sets its own.

DestinationCustoms dutyImport / standard VAT
Austriausually 0%20%
Belgiumusually 0%21%
Bulgariausually 0%20%
Croatiausually 0%25%
Cyprususually 0%19%
Czech Republicusually 0%21%
Denmarkusually 0%25%
Estoniausually 0%24%
Finlandusually 0%25.5%
Franceusually 0%20%
Germanyusually 0%19%
Greeceusually 0%24%
Hungaryusually 0%27%
Irelandusually 0%23%
Italyusually 0%22%
Latviausually 0%21%
Lithuaniausually 0%21%
Luxembourgusually 0%17%
Maltausually 0%18%
Netherlandsusually 0%21%
Polandusually 0%23%
Portugalusually 0%23%
Romaniausually 0%21%
Slovakiausually 0%23%
Sloveniausually 0%22%
Spainusually 0%21%
Swedenusually 0%25%

Europe outside the EU

DestinationCustoms dutyVAT / tax
United Kingdomusually 0%20% VAT
Switzerlandusually low / often none; customs assessment applies8.1% VAT
Liechtensteinusually low / often none; customs assessment applies8.1% VAT
Norwayusually low / often none; customs assessment applies25% VAT
Icelandcustoms assessment applies24% VAT
Monacousually follows French/EU-style treatment20% VAT
For European countries outside the EU, import rules may differ. The final amount depends on customs classification, declared value, destination country, and courier handling process.

North America

DestinationCustoms dutyVAT / GST / sales tax
United Statesmust be checked before shipping — standard HTS duty may be free for many HS 7103 stones, but additional tariffs may applyno federal VAT/GST; state sales/use tax may apply
Canadaoften 0%, subject to classificationGST/HST + possible provincial taxes
Mexicomust be checked before shipping; duty and courier rules vary16% IVA/VAT
For the United States, current tariff rules should be checked case by case before shipping, as additional tariff measures may change. For Canada, GST/HST and provincial taxes vary by province. Mexico applies VAT/IVA to most imports.

Australia & New Zealand

DestinationCustoms dutyImport GST / tax
Australia0% for HS 7103 loose gemstones10% GST
New Zealandoften 0%, subject to classification15% GST
Australia applies 10% GST to taxable importations. New Zealand applies 15% GST, which may be calculated on the customs value plus international freight, insurance, and any duty payable.

Example calculation

Worked example — a gemstone at USD 1,000

A gemstone is purchased from Gem-Fountain for USD 1,000, with FedEx shipping at USD 29, into a country charging 20% import VAT.

Gemstone priceUSD 1,000.00
Shipping costUSD 29.00
Amount paid to Gem-FountainUSD 1,029.00
Import VAT at 20% on USD 1,029USD 205.80
Courier disbursement / reimbursement feeUSD 15.00
Collected by courier upon deliveryUSD 220.80
Approximate final landed costUSD 1,249.80
In this example, USD 1,029.00 is paid to Gem-Fountain at checkout. The remaining USD 220.80 — import VAT plus the courier disbursement fee — may be collected by FedEx or another courier before or upon delivery.
For VAT-registered business customers, import VAT may usually be reclaimable as input VAT, subject to the destination country's tax rules. Private customers normally cannot reclaim import VAT. This is provided for general orientation only and does not constitute tax advice.

Important notes

This page is provided for general customer orientation only. Import duties, VAT, GST, sales tax, and customs rules may change without notice. The final decision is always made by the customs authority of the destination country.

Gem-Fountain cannot guarantee the exact amount of import taxes or fees charged in the customer's country.

For high-value purchases, customers may wish to check with their local customs authority, tax advisor, or courier before placing an order.