Diamond Import Duty and Tax: A Country-by-Country Guide for Buyers

One advantage diamonds have over many traded commodities is that most major markets apply favorable or zero duty on rough and polished diamonds specifically, in recognition of the Kimberley Process framework and the industry's global trade structure. But treatment isn't identical everywhere, and buyers sourcing internationally for the first time should understand their own market's rules before finalizing a purchase.

United States

The US generally applies zero import duty on both rough and polished diamonds under the Harmonized Tariff Schedule, though buyers should still declare shipments properly and retain documentation, since compliance and Kimberley Process paperwork are checked independently of duty.

United Kingdom and European Union

The UK and EU similarly apply 0% customs duty on diamonds, though VAT (in the UK) or the relevant national VAT (in the EU) typically applies on import unless the buyer holds appropriate trade registrations that allow for deferred or exempt treatment — this is worth confirming with a customs broker specific to your registration status.

UAE

The UAE, positioned as a major re-export and trading hub itself, applies no customs duty on diamonds and has built significant trade infrastructure (including the Dubai Multi Commodities Centre) specifically to support diamond trade flow — a major reason Dubai has become a re-export waypoint for goods that, like most of the trade, are often still originally cut in Surat.

What every buyer needs regardless of destination

Regardless of duty treatment, every cross-border diamond shipment needs a valid Kimberley Process certificate confirming conflict-free origin — see our dedicated guide on Kimberley Process compliance for what that actually requires. Buyers sourcing from Surat benefit from Surat Diamond Bourse's on-site customs house, which handles export documentation directly rather than requiring separate trips across the city.

This overview is general guidance, not tax advice — always confirm current rules with a customs broker in your own market before a purchase. For help planning the sourcing side of a trip, get in touch.