Exporting jewelry outside the EU — documents, 0% VAT and destination rules

Every entity making customs declarations needs an EORI number. Registration is one-off, free and quick — without it you cannot file an export declaration, so arrange it before the first export order.

The second point is tariff classification. Precious metal jewelry generally falls under heading 7113 of the Combined Nomenclature, but the exact subheading depends on the metal and construction. It determines the duty rate at destination — and therefore the real price your customer pays. Confirm the code with a customs agent before shipping, not after clearance.

The standard set for jewelry looks like this:

• commercial invoice — goods description, CN code, value and Incoterms;
• packing list — piece count, net and gross weight, parcel dimensions;
• export declaration — filed electronically by an agent or in-house;
• proof of origin — where the destination market applies tariff preferences;
• waybill and an insurance policy or declared value.

With precious metals the invoice description matters especially. A vague "jewellery" often causes a shipment to be held and duty reassessed; the description should state metal, standard and quantity.

Export of goods may be taxed at 0% VAT, but only if you hold a document confirming the goods actually left the customs territory of the Union. The primary such document is the electronic IE-599 message from the export declaration system.

If the message does not arrive before the filing deadline, the rules allow extra time — two further months for monthly settlement and considerably longer for quarterly. What matters is that someone in the company actually tracks these messages, because a missing IE-599 means taxing the sale at the domestic rate.

Origin is not the same as place of dispatch. An item produced in Poland has Union origin and on many markets allows tariff preferences under EU trade agreements — provided it is documented in the required way, most often a statement on origin on the invoice by a registered exporter.

For premium brands there is also a marketing dimension. Production in the EU means clear origin, labour standards and a shorter supply chain — an argument that genuinely raises acceptable shelf pricing in Anglo-Saxon markets.

This is the point fewest exporters remember. Hallmarking requirements are national and apply where the goods are placed on the market. A Polish mark is not always enough.

The best example is the United Kingdom: exemption thresholds are 7.78 g for silver and 1 g for gold, and heavier items must carry a UK assay office mark or the Common Control Mark recognised by convention states. Goods without a valid mark cannot be sold legally, however good their quality. Checking this one point before production saves the cost of re-marking a whole batch.

Jewelry is high in value and low in weight, which changes transport logic. The standard is courier shipments with declared value and full-value insurance; for larger consignments, services specialised in precious metals.

Set Incoterms unambiguously at the quotation stage. EXW means the client takes over the goods and all costs from our warehouse; DAP moves transport organisation to the seller. The difference can amount to several percent of order value, so it should not surface only at invoicing.

The order is simple: EORI, CN code, full document set, tracking IE-599, statement on origin, verification of destination hallmarking rules, clear Incoterms. Six points you prepare once and repeat with every shipment.

This text is informational and is not tax or customs advice — confirm details for a specific transaction with a customs agent or your accountant. If you produce with us and plan shipments outside the Union, we will help prepare the goods description and production-side documentation.