I sell precious stones, do I have to pay the HBJOAT tax?

Short answer

It depends the exact nature of the stones and how you market them.

Are precious stones taxable?

Yes, the precious and semi-precious stones (Natural, synthetic, or reconstituted) are among the products covered by the HBJOAT tax, provided they are sold as such for jewelry/jewelry purposes or to the general public. This includes, in particular:

• Diamonds, rubies, emeralds, sapphires (natural or synthetic)
• Semi-precious stones (amethyst, topaz, etc.)
• Natural or cultured pearls

Possible exceptions

Some gemstones sold for industrial or scientific purposes (and not for jewelry) may fall under a different customs code and not be subject to the HBJOAT tax. The customs classification (Combined Nomenclature) is the authoritative one.

How can I check if my product is taxable?

Consult the official list of taxable products published by Francéclat on teletax.fr, which lists the NC codes of the products subject to classification. If you are unsure about the classification of your stones, you can contact Francéclat directly.

Rates and declaration

If your stones are taxable, the applicable rate is 0,19 % of the turnover excluding VAT. The declaration is made on teletax.fr.