HS Code 7108 for Gold: Customs Classification Explained
HS Code 7108 for Gold: HS code 7108 is the international customs code for gold, including gold plated with platinum, in unwrought, semi-manufactured or powder form. It splits into four subheadings:
| HS code | What it covers | Typical examples |
| 7108.11 | Non-monetary gold: powder | Gold powder |
| 7108.12 | Non-monetary gold: other unwrought forms | Gold bars, ingots, doré, grain and granules |
| 7108.13 | Non-monetary gold: other semi-manufactured forms | Gold sheet, strip, wire, foil and leaf |
| 7108.20 | Monetary gold | Gold transferred between central banks and monetary authorities |
Most commercial gold exports from Africa, both refined bars and doré, are declared under HS 7108.12. Every country then adds its own longer national tariff lines (8–10 digits), so always confirm the full code with the customs authority of the exporting and importing country.
What Is an HS Code?
The Harmonized System (HS) is the international product classification maintained by the World Customs Organization (WCO) and used by more than 200 countries.
How the six digits work, using 7108.12 as an example:
| Digits | Level | Example |
| 71 | Chapter | Chapter 71: pearls, precious stones, precious metals |
| 7108 | Heading | Heading 7108: gold |
| 7108.12 | Subheading | Non-monetary gold in other unwrought forms |
| 7108.12.xx(xx) | National tariff line | Added by each country for its own duties and statistics |
The first six digits are the same in every HS country. The extra digits differ from country to country.
The HS is updated about every five years. The current version is HS 2022, and heading 7108 has the same structure in it.
HS Code 7108 for Gold Subheadings Explained
7108.11: Gold powder (non-monetary)
This covers gold in powder form, such as fine particles produced industrially for electronics, dental alloys or chemical uses.
Is alluvial gold dust powder? Not necessarily. Raw gold dust from small-scale mining is often treated as an unwrought form instead. Confirm the classification with customs before declaring it.
7108.12: Other unwrought forms (non-monetary)
This is the most important code for gold traders. “Unwrought” means gold that hasn’t been rolled, drawn or worked into sheets, wire or similar shapes. It typically includes:
- refined gold bars and ingots, from 1 g minted bars to 400 oz Good Delivery bars
- gold doré, the semi-refined bars poured at mines and sent to refineries
- gold grain, granules and casting shot
- nuggets and other unworked lumps(check national practice)
National splits in 7108.12: many countries divide it further. For example, the US tariff schedule has separate national lines for “bullion and doré” and other unwrought gold. Your importer’s customs broker will tell you the exact national line.
7108.13: Other semi-manufactured forms (non-monetary)
This covers gold that has been worked into an intermediate shape but not yet into a finished article:
- sheets, plates, strips and foil
- wire, rods and tubes
- gold leaf, used for gilding and decoration
7108.20: Monetary gold
Monetary gold is gold held as a reserve asset and transferred between central banks or monetary authorities. Gold dealers, refiners and private investors don’t use 7108.20. Even when private investors buy gold for investment, it’s non-monetary gold under 7108.11–7108.13.
Related HS Codes Often Confused With 7108
| Product | HS code | Why it isn’t 7108 |
| Gold ores and concentrates | 2616.90 | Unprocessed ore, not gold metal |
| Base metal or silver clad with gold | 7109 | A different metal with a gold layer |
| Gold waste and scrap (for recovering gold) | 7112.91 | Scrap, not unwrought gold |
| Gold jewellery | 7113.19 | A finished article of jewellery |
| Goldsmiths’ wares (e.g. tableware) | 7114 | A finished article |
| Coins (including gold coins) | 7118 | Coins have their own heading. Check whether legal-tender bullion coins fall under 7118.90 in your country |
| Gold-plated costume jewellery | 7117 | Imitation jewellery, not gold |
A common mistake is declaring scrap jewellery or gold coins under 7108.12. Customs can reclassify the goods, charge different duties, or hold the shipment.
How to Classify Your Gold Shipment
| What you’re shipping | Usual code | Check |
| Refined 999.9 gold bars (any weight) | 7108.12 | National line for bullion |
| Gold doré from a mine or refinery | 7108.12 | Some countries have a separate doré line |
| Alluvial gold dust or nuggets | Usually 7108.12 (sometimes 7108.11) | Confirm with customs before export |
| Gold granules or casting grain | 7108.12 | |
| Gold leaf, foil or wire | 7108.13 | |
| Fine gold powder | 7108.11 | |
| Old jewellery sent for refining | 7112.91 (scrap) | It isn’t 7108 |
| Gold coins | 7118 | It isn’t 7108 |
Tip: the HS code must match all your other documents. The commercial invoice, packing list, assay certificate, export permit, customs declaration and air waybill should all describe the goods the same way, with the same weight and purity.
Why the HS Code Matters for Gold Exporters and Buyers
- Customs clearance.A wrong or inconsistent code is one of the most common reasons gold shipments are delayed or held.
- Duties and taxes.Import duties and VAT or GST differ by code and country. Some countries treat refined investment gold and doré differently.
- Export permits and licences.Mining and export authorities in Africa issue permits for specific products. The permit, the declaration and the HS code must agree.
- Anti-money laundering checks.Banks, customs and financial intelligence units monitor HS 7108 trade closely, because gold is a high-risk product for money laundering and smuggling.
- Trade statistics.Governments track gold exports by HS code. Mismatches between exporting and importing country figures are a known red flag for smuggling.
- Insurance and finance.Insurers and letter-of-credit banks often require the HS code in the policy or LC documents.
Documents That Should Show the HS Code
- Commercial invoice:description, purity, gross and fine weight, value, and HS 7108.xx
- Packing list:the number of bars or packages, with weights
- Export declaration:filed with the exporting country’s customs
- Export permit:from the mining ministry or gold authority
- Certificate of origin:confirms where the gold was mined
- Air waybill:the description should match the invoice
- Import declaration:filed by the importer or its broker at destination
See our gold export documents checklist for the full list.
Example Invoice Description
Refined gold bars, 999.9 fineness, 10 × 1 kg, gross weight 10.000 kg, fine gold content 9.999 kg, HS code 7108.12, country of origin: Uganda.
For doré, the description should state the gold and silver content from the assay:
Gold doré bars, 2 pieces, gross weight 12.40 kg, assayed Au 88.5% / Ag 9.1%, HS code 7108.12, country of origin: …
HS Code 7108 by Destination: What to Check
| Destination | What to check with the customs broker |
| UAE (Dubai) | The national tariff line, customs declaration rules and due-diligence documents for gold imports |
| Switzerland | Classification for refinery imports and due-diligence documents for the refiner |
| India | The tariff line for bars and doré, import duty and GST on gold |
| United States | The HTS line (bullion and doré, or other unwrought gold) and CBP entry requirements |
| European Union | The CN code (8 digits) and VAT rules for investment gold |
| China and Hong Kong | Import licensing and the declaration rules for gold |
Duty rates and national lines change. Always confirm the current figures with the destination’s official tariff or a licensed customs broker before you ship.
FAQs: HS Code 7108
What is the HS code for gold? 7108. Gold powder is 7108.11, gold bars and other unwrought gold are 7108.12, semi-manufactured gold such as sheet, wire and leaf is 7108.13, and monetary gold is 7108.20.
What is the HS code for gold bars? Usually 7108.12 (non-monetary gold in other unwrought forms), followed by the importing country’s national tariff digits.
What is the HS code for gold doré? Usually 7108.12. Some countries have a separate national line for doré.
What is the HS code for gold dust? Usually 7108.12 for raw alluvial gold dust, although fine industrial powder is 7108.11. Confirm with customs in the exporting country.
What is the HS code for gold jewellery? 7113.19 (articles of jewellery of precious metal other than silver), not 7108.
What is the HS code for gold ore? 2616.90 (precious metal ores and concentrates other than silver).
What does “non-monetary gold” mean? All gold that isn’t a central bank reserve asset, which covers all commercial and investment gold.
Is HS 7108.12 the same in every country? The first six digits are the same in every HS country. National lines (8–10 digits), duty rates and taxes differ.
Need Help Getting Your Gold Export Paperwork Right?
Africa Gold Suppliers Ltd (Church Road, Entebbe, Uganda) supplies refined gold bars with matching export paperwork:
- a commercial invoice showing the correct HS code
- an assay report
- a certificate of origin
- an export permit for your shipment
Call or WhatsApp +256 742 748 550, or visit our contact page.
