Importing Diamonds from the EU to Great Britain After Brexit

UK jewellers can continue importing diamonds from Antwerp and other European Union locations after Brexit. However, goods entering England, Scotland or Wales from the EU are now imports and normally require a customs declaration, a suitable commodity code, a GB EORI number, correct customs valuation and import VAT treatment.

The importer must also confirm who is responsible for clearance, check any applicable duty in the live UK Trade Tariff, retain supporting records and perform appropriate origin and sanctions due diligence. Rough diamonds have additional Kimberley Process requirements that do not automatically apply to polished diamonds.

Last reviewed: 6 September 2026 Jurisdiction: Great Britain—England, Scotland and Wales

> Important: This guide provides general operational information and is not legal, customs, tax or sanctions advice. Confirm the current treatment with HMRC, the UK Trade Tariff and qualified advisers before dispatching a shipment. Northern Ireland has different arrangements in several areas.

Post-Brexit Import Checklist

Great Britain Is Not the Same as the Whole UK

This guide primarily covers permanent business imports into Great Britain, meaning England, Scotland and Wales.

Northern Ireland continues to follow different rules for several movements involving goods and the EU. Businesses importing into Northern Ireland may need an XI EORI or an EU-issued EORI, depending on the movement and business establishment.

Do not use a Great Britain workflow automatically for Northern Ireland. Use HMRC’s current Northern Ireland goods-movement guidance before arranging the shipment.

Step 1: Identify Exactly What Is Being Imported

The customs treatment begins with the goods themselves.

A loose polished natural diamond is not the same product as:

• A rough diamond.
• An unsorted rough parcel.
• A loose synthetic diamond.
• Diamond powder.
• A gold ring containing a diamond.
• A finished diamond necklace.
• A watch containing diamonds.
• Goods sent temporarily for viewing, repair or processing.

Different products can have different commodity codes, controls and documentation.

A commercial invoice should describe the goods precisely. For a loose polished natural diamond, the description may include:

• Natural diamond.
• Loose and not mounted or set.
• Polished or worked condition.
• Shape.
• Individual carat weight.
• Quantity.
• Grading-report number where applicable.
• Commercial value.
• Currency.
• Seller and buyer.
• Delivery terms.

A grading report can help connect the diamond to the commercial file, but it is not a replacement for the customs description.

Step 2: Confirm the Importer and GB EORI Number

A business moving goods between Great Britain and another country, including an EU country, normally needs an EORI number beginning with GB. An EU EORI alone does not replace a GB EORI for imports into Great Britain.

The importer should determine before dispatch:

• Who will be the importer of record.
• Which GB EORI will appear on the declaration.
• Whether the importer is UK VAT registered.
• Who will submit the customs declaration.
• Whether the customs representative acts directly or indirectly.
• Who is responsible for import VAT and any duty.
• Who will retain the final import records.

HMRC explains the current EORI requirements in its official EORI guidance.

A customs broker, express operator or freight forwarder may complete the declaration, but appointing an agent does not remove the importer’s responsibility to exercise due diligence over the information provided. HMRC customs-agent guidance.

Step 3: Choose the Correct Commodity Code

Commodity codes determine declaration requirements, potential duty, import VAT and any controls or restrictions.

Loose natural diamonds generally fall within Chapter 71 and heading 7102, but the full code depends on whether they are:

• Unsorted.
• Industrial or non-industrial.
• Rough or simply sawn, cleaved or bruted.
• Worked or polished.
• Loose rather than mounted or set.

Worked non-industrial diamonds that are not mounted or set are commonly considered under heading 7102 39. This should not be reused automatically for rough diamonds, synthetic stones or finished jewellery.

Use the official UK Trade Tariff for the complete code, current duty rate, VAT treatment and applicable measures on the dispatch date.

Is Customs Duty Payable on Loose Diamonds?

Brexit did not create one universal duty rate for every diamond-related product.

Some loose polished diamond classifications may show a nil customs-duty rate in the live tariff. That does not mean every diamond, synthetic stone or finished jewellery item is automatically duty-free.

The importer must check:

1. The exact commodity code.
2. The goods’ customs origin.
3. The country from which they are dispatched.
4. Any preferential arrangement.
5. Current tariff measures or restrictions.
6. Whether the goods are loose or mounted.
7. The date of import.

Even where the applicable duty is zero:

• A customs declaration may still be required.
• Import VAT may still be due.
• Sanctions and origin checks still apply.
• The invoice and customs value must still be accurate.

Do not publish a blanket “0% duty on all diamonds” claim.

Shipping from Belgium Does Not Make a Diamond EU-Origin

Three different concepts must be kept separate:

Goods dispatched from Belgium do not automatically qualify as EU-origin goods under the UK–EU Trade and Cooperation Agreement.

A diamond mined in one country, polished in another and traded through Antwerp may have different mining, processing, customs and shipping origins. Preference should only be claimed when the applicable rules of origin are met and the required evidence is held.

HMRC permits eligible UK–EU preference claims using a statement on origin or importer’s knowledge. The importer must be able to support the claim. HMRC guidance on UK–EU originating status.

When the applicable ordinary tariff rate is already zero, adding an unsupported preference claim creates unnecessary risk and may provide no financial benefit.

Step 4: Calculate Import VAT Correctly

Most UK goods and services are subject to the standard VAT rate of 20%, although the treatment must always be checked for the actual goods and transaction. Current UK VAT rates.

Import VAT is not necessarily calculated only on the supplier’s diamond price.

HMRC requires the VAT value to start with the customs value and include applicable amounts such as:

• Customs Duty.
• Commission where applicable.
• Packing.
• Transport.
• Insurance.
• Clearance and handling costs.
• Costs to the first UK destination.
• Costs to a further UK destination when that destination is known at importation.

See HMRC’s import VAT valuation guidance.

Example Import VAT Calculation

This is a simplified illustration, not a quotation or tax calculation.

The calculation changes if the customs value, exchange rate, duty treatment or included costs are different.

Step 5: Decide How Import VAT Will Be Accounted For

A UK VAT-registered business may be able to use postponed VAT accounting, commonly called PVA.

PVA allows eligible import VAT to be declared and, subject to the normal recovery rules, recovered through the same VAT Return instead of being paid upfront and reclaimed later.

PVA does not:

• Remove import VAT.
• Change the customs value.
• Guarantee complete VAT recovery.
• Correct an inaccurate declaration.
• Apply automatically without the correct declaration entries.

HMRC currently states that a UK VAT-registered business does not need separate approval to use PVA. The goods must be imported for business use, the importer must have the right to dispose of them and the VAT registration number must be included correctly.

When a broker or supplier-arranged representative submits the declaration, the importer must provide written instructions if PVA is to be used. The importer should retain those instructions and reconcile imports against its monthly postponed import VAT statements.

See HMRC’s postponed VAT accounting guidance.

Businesses that are not VAT registered, cannot recover all input tax or are importing under an unusual arrangement should obtain transaction-specific advice before dispatch.

Step 6: Use the Correct Customs Value

For a normal sale, transaction value is generally based on the price paid or payable in the last sale for export to the UK, with required additions or exclusions.

However, Method 1 transaction value cannot automatically be used where there is no sale. HMRC gives examples including:

• Free samples.
• Goods imported on consignment.
• Goods supplied on loan.
• Certain branch transfers.
• Hire or leasing arrangements.

That distinction is important in the diamond trade because stones may move on memo, consignment, client approval or temporary loan.

A zero invoice value does not mean the customs value is zero.

For memo, consignment, return, repair or temporary-viewing shipments, establish the appropriate:

• Valuation method.
• Customs procedure.
• Security or guarantee requirement.
• VAT treatment.
• Return evidence.
• Broker instruction.

Do this before the diamond leaves the EU. HMRC’s transaction-value guidance explains when the primary valuation method cannot be used.

Step 7: Prepare the Import Documents

A normal loose polished diamond import file may include:

• Commercial invoice.
• Packing list where appropriate.
• Buyer and seller details.
• GB EORI number.
• UK VAT number where applicable.
• Complete goods description.
• Commodity code.
• Quantity and individual carat weights.
• Commercial value and currency.
• Delivery terms.
• Grading-report references.
• EU export reference where applicable.
• Carrier or air-waybill record.
• Insurance confirmation.
• UK import declaration.
• Import VAT statement or C79 evidence.
• Customs-clearance record.
• Origin and sanctions-supporting documentation.
• Internal receiving and stock records.

The buyer, supplier and broker should agree how the goods will be described and who will provide each document before dispatch.

Step 8: Apply UK Diamond-Sanctions Due Diligence

Importing from Belgium does not by itself establish that a diamond complies with UK sanctions.

Current UK guidance prohibits the import of certain natural diamonds that:

• Fall within specified 7102 categories.
• Were mined in Russia.
• Were processed in a third country.
• Meet the relevant individual-weight threshold.

The third-country processed natural-diamond prohibition applies to relevant diamonds of at least 0.5 carats or 0.1 grams per stone from 1 September 2024. The exact scope, commodity codes, exceptions and licensing position must be checked against the current regulations and guidance.

The UK Government says evidence may include:

• Individual diamond weights.
• Country of mining origin.
• Date the diamonds left the origin country.
• Processing countries and facilities.
• Original Kimberley Process documentation.
• Invoices.
• Bills of lading.
• Certificates of origin.
• Diamond-origin reports.
• An Antwerp Diamond Office G7 verification certificate.
• Other verifiable supply-chain evidence.

This list is not exhaustive. UK guidance also states that a supplier attestation may be acceptable, but the importer should be prepared to provide further evidence if requested.

A G7 certificate is therefore one possible type of evidence; it should not be described as universally required for every UK polished-diamond import.

Use the current UK guidance on third-country processed Russian diamonds and Russia sanctions statutory guidance.

Do not import a questionable shipment while waiting to determine whether it is prohibited or requires a licence.

Step 9: Know When Kimberley Process Certification Applies

The Kimberley Process Certification Scheme concerns international trade in rough diamonds. It is not a general grading or origin certificate for every polished diamond.

Since 1 January 2021, the UK has participated in the Kimberley Process independently from the EU.

For rough-diamond movements:

• Rough diamonds may only be traded with Kimberley Process participants.
• A shipment-specific Kimberley Process certificate is required.
• Rough imports from the EU into Great Britain require an EU-issued KP certificate.
• Rough exports from Great Britain to the EU require UK KP certification.
• Tamper-resistant container and validation requirements may apply.
• Great Britain and Northern Ireland movements require separate attention.

A normal loose polished diamond grading report is not a Kimberley Process certificate. Conversely, a Kimberley Process certificate does not provide the colour, clarity and cut information found on a grading report.

See the UK Government’s rough-diamond Kimberley Process guidance.

Step 10: Agree Shipping and Insurance Before Dispatch

Diamonds are compact, portable and potentially high-value. Standard parcel services and default carrier insurance may not provide appropriate cover.

Before shipping, confirm in writing:

• Whether the carrier accepts loose diamonds.
• Whether diamonds or precious stones are excluded.
• The maximum insured value.
• Whether the full commercial value is covered.
• Countries and transit points covered.
• When the carrier’s liability begins and ends.
• Who bears risk during customs delays.
• Packaging and tamper-evidence requirements.
• Tracking and signature controls.
• Claims deadlines and evidence requirements.
• Who will receive and secure the parcel.
• Whether the carrier or another agent manages customs clearance.

The commercial parties should also agree:

• Importer of record.
• Delivery terms.
• Export-declaration responsibility.
• UK declaration responsibility.
• Duty and VAT responsibility.
• Risk-transfer point.
• Return arrangements.

A delivery term such as DAP or DDP should not be used without understanding how it affects the actual importer, VAT records and customs representation.

The outer packaging should not advertise the valuable contents, but every customs document must describe and value the goods accurately.

Step 11: Inspect and Record the Shipment on Arrival

When the shipment arrives:

1. Inspect the outer package before opening.
2. Record any damage or tampering.
3. Count the diamonds.
4. Match each stone to its invoice and report number.
5. Confirm individual carat weights where required.
6. Check the customs entry and declared value.
7. Record discrepancies immediately.
8. Add the goods to the internal inventory.
9. Link the customs and VAT records to the stock entry.
10. Store the goods securely.

A connected audit trail should allow the business to follow:

Supplier invoice → shipping record → customs entry → VAT record → diamond report → internal stock number → customer or manufacturing file

VAT records generally need to be retained for at least six years. Other customs, sanctions, licensing or special-procedure records may have different retention periods. Confirm the requirement applicable to the transaction rather than applying one retention period to every document.

Common Post-Brexit Import Mistakes

Avoid:

• Using an EU EORI instead of the required GB EORI.
• Treating Great Britain and Northern Ireland as identical.
• Reusing one commodity code for every diamond product.
• Assuming Antwerp dispatch proves EU or non-Russian origin.
• Claiming UK–EU preference without supporting evidence.
• Treating a grading report as a customs-origin document.
• Assuming all diamond imports are duty-free.
• Forgetting import VAT because duty is zero.
• Selecting PVA without giving the broker written instructions.
• Using a zero value for memo or consignment goods.
• Shipping before confirming insurance exclusions.
• Importing rough diamonds without KP requirements.
• Relying on a supplier statement without maintaining supporting due diligence.
• Allowing invoice, customs and stock values to contradict one another.
• Using an ordinary return shipment without considering the correct customs procedure.

Working with an Antwerp Diamond Supplier

Before establishing a repeat Antwerp-to-Great Britain supply route, ask the supplier:

• Can the invoice identify the goods precisely?
• Can individual stones and report numbers be connected?
• What origin and sanctions-supporting evidence is available?
• Who submits the EU export declaration?
• Which specialist carrier is used?
• What insurance covers the shipment?
• Which delivery term will apply?
• Who gives the UK broker the declaration data?
• How are memo, return or rejected stones handled?
• Can documentation be supplied consistently for repeat orders?

Dalila Diamonds supports professional buyers with Antwerp-based natural-diamond sourcing and organised trade documentation. UK importers remain responsible for confirming their customs, VAT and compliance treatment.

Trade buyers can browse the current diamond inventory or contact Dalila with exact sourcing and documentation requirements.

Frequently Asked Questions