English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.
The Supply or Import of pearls and precious stones is zero-rated. The Supplier must obtain a certificate from the competent examination body determining their nature.
Pearl, jewellery and gemstone traders, importers, laboratories and auction houses.
The item must fall within the category and its nature must be evidenced by the certificate. Marketing description or appearance is not a substitute for examination, and imitation products do not enter the rule merely because they are sold with jewellery.
Current text
Evidence the item and its nature
- 1
Identify technical description and characteristics.
- 2
Obtain the competent-body certificate.
- 3
Match certificate to item and invoice or customs entry.
- 4
Separate imitation or non-covered items.
- 5
Keep certificate with transaction records.
- 6
Test each component of a mixed transaction.
Connected provisions
Official guides and tools
Connected Madar tools
Tested pearl and imitation bead
A natural pearl linked to a certificate determining its nature may be tested under the Article. An imitation bead marketed as pearl-like does not enter the rule because of its name or sales location.
Questions to help you apply it
- Is it actually a pearl or precious stone?
- Is there a certificate determining its nature?
- Does it match the exact item?
- Are other components separately classified?