I sell costume jewelry at retail, am I subject to the HBJOAT tax?
Short answer
No. Retail sales of costume jewelry are not not taxable to the HBJOAT tax.
What is costume jewelry?
Costume jewelry consists of decorative items made from non-precious materials: common metal (steel, brass, zamak, aluminum), plastic, resin, wood, fabric, etc. They are distinct from jewelry made of precious metals (gold, silver, platinum) or set with precious stones, which fall under the HBJOAT tax.
Costume jewelry falls under specific customs codes (Combined Nomenclature) which are not listed not in the list of taxable products established by Francéclat.
Why are costume jewelry items exempt?
The HBJOAT tax applies only to products falling within the HBJOAT sector in the strict sense: Watches, Jewelry, Goldsmithing, Silversmithing, and Tableware. This sector covers products in precious metals and the precious stones. Costume jewelry made from non-precious materials does not fall within this scope and is therefore outside the scope of the tax.
Concrete examples
- ✅ Not taxable : sale of stainless steel necklaces, zamak rings, fabric or plastic bracelets.
- ✅ Not taxable : sale of plated costume jewelry, with plating below the thresholds for classification as precious metal.
- ❌ Taxable : sale of jewelry in gold, silver or platinum, even of low weight.
- ❌ Taxable : sale of jewelry set with precious or semi-precious stones (diamonds, rubies, emeralds, etc.).
Mixed activity: costume jewelry + fine jewelry
If you sell both costume jewelry and precious metal jewelry, you must distinguish between the two types of sales in your accounting:
- Only the pre-tax revenue generated on the precious jewelry enters into the calculation base of the HBJOAT tax at the rate of 0,19 %.
- The turnover on the costume jewelry is excluded from this.
How do I check the classification of my products?
If you are unsure whether a product is taxable or not, please refer to the official list of taxable products (NC codes) published by Francéclat on teletax.fr. It is the customs classification of the product that is authoritative, and not its appearance or selling price.
