Import Bali Silver to the UK & Europe: Duty, VAT & Hallmarking

To import Bali silver jewelry to the UK, you classify it under HS code 7113.11, pay UK Global Tariff duty of typically 2%, pay (or postpone) 20% import VAT, clear customs with a GB EORI number, and — if any piece weighs more than 7.78 grams — have it hallmarked by one of the four UK Assay Offices before describing it as silver at retail. To import Bali silver to Europe, the same HS code applies with a Common Customs Tariff duty of typically 2.5%, import VAT of 19–22% depending on the member state, REACH nickel-release compliance, and — since December 2024 — a GPSR responsible person established in the EU for consumer sales. Total landed cost for a $1,000 FOB Bali order typically runs 15–20% above FOB once import VAT is reclaimed or deferred.

This guide is the UK-and-EU deep dive that sits alongside our general how to import Bali silver jewelry overview. If you only want the condensed country checklists, jump straight to the UK import guide hub or the Europe import guide hub. Here we go deeper: post-Brexit duty math, the 7.78-gram hallmarking rule that catches most first-time British importers off guard, a country-by-country EU VAT table, the REACH nickel directive, and the GPSR 2024 rules that changed how Bali suppliers ship to European consumers. Everything below reflects the rules as of early 2027 — always verify current rates before locking in retail prices, because both London and Brussels have adjusted trade measures more than once since 2025.

UK vs EU Import Rules at a Glance

The UK and the EU have been separate customs territories since 2021, which means a boutique in Manchester and a boutique in Munich now face two different rulebooks for the same box of Celuk Village silver. The headline differences: the UK charges typically 2% duty and requires physical hallmarking above 7.78g; the EU charges typically 2.5% duty and instead leans on chemical compliance (REACH) and market-surveillance paperwork (GPSR).

Requirement	United Kingdom	European Union
HS code	7113.11 (silver jewelry)	7113.11 (silver jewelry)
Import duty	UK Global Tariff — typically 2% of customs value	Common Customs Tariff — typically 2.5% of CIF value
Import VAT	20% standard rate; postponed VAT accounting available	19–22% by member state (see VAT table below)
Trader registration	GB EORI number (free, usually issued within 5 working days)	EU EORI from the member state of first entry
Hallmarking	Compulsory for silver articles over 7.78g (Hallmarking Act 1973)	No EU-wide law — national rules vary (strict in FR/NL, fineness-stamp based in DE)
Chemical compliance	UK REACH (mirrors EU nickel limits)	EU REACH Annex XVII — nickel, lead, cadmium limits
Product safety	GB General Product Safety Regulations 2005	GPSR (EU) 2023/988 — EU responsible person required since 13 Dec 2024
Typical transit from Bali	5–9 days via DHL/FedEx insured air	5–10 days via DHL/FedEx insured air

As a wholesale Bali silver jewelry supplier shipping to 15+ countries, we prepare the export-side paperwork — commercial invoice, packing list, Certificate of Origin, and correct 7113.11 classification — identically for both territories. The differences all sit on your side of the border, and they are entirely manageable: of the 45+ wholesale inquiries we received from 15+ countries in 2026, UK and EU buyers were consistently clearing first orders within two weeks of payment.

Part 1: How to Import Bali Silver Jewelry to the UK (Post-Brexit)

How to import sterling silver jewelry from Bali to the UK in one sentence: get a free GB EORI number, have your supplier ship DDU/DAP with a commercial invoice showing HS 7113.11, pay typically 2% duty plus 20% import VAT at clearance (or postpone the VAT), and hallmark any piece over 7.78 grams before selling it as “silver.” Since Brexit, Indonesia and the UK trade on identical terms as Indonesia and the EU did before — there is no penalty for buying from Bali rather than from an EU wholesaler, and factory-direct pricing usually beats European middlemen by 40–60%.

Step 1: Duty Under the UK Global Tariff (UKGT)

Silver jewelry under commodity code 7113.11 attracts a UK Global Tariff rate of typically 2% — one of the lowest duty rates in the entire UK tariff schedule. Duty is calculated on the customs value, which in the UK includes the goods plus freight and insurance to the UK border (broadly a CIF basis). On a $1,000 FOB order with roughly $135 of freight and insurance, that is duty of around £18 — genuinely marginal. Check the current rate for 7113 11 00 00 on the UK Trade Tariff tool (gov.uk/trade-tariff) before each ordering season; as of 2027 no additional trade measures apply to Indonesian-origin jewelry, but tariff policy has been fluid since 2025.

Step 2: The 20% Import VAT — and How to Stop It Hurting Cash Flow

Import VAT of 20% is charged on the customs value plus duty — on a typical £900 CIF consignment that means roughly £183 payable at the border. Two rules soften this significantly. First, if you are UK VAT-registered, you can use postponed VAT accounting (PVA): instead of paying at clearance, you declare and reclaim the import VAT on the same VAT return, so the net cash cost is zero. Second, even without PVA, import VAT on stock for resale is fully reclaimable input tax on your next return. Only non-VAT-registered buyers — typically sole traders under the £90,000 registration threshold (as of 2027) — absorb the 20% as a real cost, and even then it simply becomes part of your cost of goods, against which typical boutique markups of 2.5–3x still leave healthy margin.

One more UK quirk: for consignments valued at £135 or less, VAT is collected at the point of sale rather than the border — a rule aimed at e-commerce parcels. Wholesale orders from Bali (our MOQ starts around $200, with 10–20-piece sample orders below that) usually exceed £135, so expect standard border treatment on real stock orders.

Step 3: Get a GB EORI Number

You cannot clear commercial goods into Great Britain without a GB EORI (Economic Operator Registration and Identification) number. The good news: it is free, the online application on gov.uk takes about 10 minutes, and HMRC typically issues it within 5 working days — often within 48 hours. Sole traders apply with their National Insurance number; limited companies with their UTR. Give the EORI to your courier once and it attaches to every future shipment. If you also plan to import into the EU (say, a stand at a trade fair in Amsterdam), note that a GB EORI is not valid there — you will need a separate EU EORI, covered in Part 2.

Step 4: UK Hallmarking — the 7.78 Gram Rule Most Importers Miss

UK hallmarking rules for imported silver are the single biggest difference between the UK and almost every other market we ship to: under the Hallmarking Act 1973, any article described and sold as silver in the UK that weighs more than 7.78 grams must carry a hallmark struck by one of the four UK Assay Offices — London, Birmingham, Sheffield, or Edinburgh. The .925 fineness stamp applied in Bali is a maker’s fineness mark, not a legal hallmark, and Indonesia is not a member of the International Hallmarking Convention, so convention marks do not apply either.

In practice this is a routine, inexpensive step rather than a barrier:

• What needs hallmarking: only pieces over 7.78g sold described as silver. Lightweight earrings, thin stacking rings, and most pendants sit under the threshold; statement rings, bangles, heavy chains, and men’s pieces usually sit over it. On a typical mixed Bali order, expect roughly 30–50% of pieces by count to need hallmarking.
• Cost: assay fees typically run around £0.50–£2.00 per article at trade volumes, plus a one-off packet registration of roughly £40–£80 when you first register your sponsor’s mark with an assay office (figures as of 2027 — check the office’s current price list).
• Turnaround: typically about 5–10 working days; laser marking is standard for finished stone-set jewelry so granulation and gemstones are untouched.
• Workflow: most of our UK buyers have the DHL shipment delivered to their premises, then send the over-threshold pieces to Birmingham or London Assay Office in one batch. Some assay offices also accept direct-from-customs consignments.

Selling unhallmarked over-threshold pieces described as “silver” is an offence enforced by Trading Standards, so build the £50–£150 per order this typically costs into your landed price from day one. We learned to flag this early: one of our first UK buyers had a batch of heavy bangles sit boxed in her stockroom for two weeks after launch because nobody had told her about the threshold. Since then we weigh every piece at the workshop bench in Celuk and itemize per-piece weights on the commercial invoice, so you can identify over-7.78g items before the box even lands.

UK Landed Cost Example: $1,000 FOB Order

Here is what a first wholesale order — around 60–80 mixed pieces at our factory-direct price points — typically looks like landed in the UK, using approximate 2027 exchange rates ($1,000 ≈ £790):

Cost Line	Typical Amount
Goods FOB Bali	£790
DHL/FedEx insured air freight + insurance	£95–£115
UKGT duty (typically 2% of CIF)	≈ £18
Import VAT 20% (reclaimable / postponable if VAT-registered)	≈ £183
Courier clearance/disbursement fee	£10–£15
Assay office hallmarking (over-7.78g pieces)	£50–£150
Effective landed cost (VAT-registered, after reclaim)	≈ £965–£1,090 (+15–20% over FOB)

For non-VAT-registered sole traders the gross outlay is roughly 40% above FOB including the unrecoverable VAT — still comfortably profitable at standard UK boutique markups, where handmade 925 pieces landing at £13–£18 each typically retail at £39–£59.

Part 2: How to Import Bali Silver Jewelry to the EU

To import Bali silver to Europe, you clear once into any EU member state — paying the silver jewelry EU tariff of typically 2.5% under the Common Customs Tariff plus that country’s import VAT — and the goods then circulate freely across all 27 member states with no further customs formalities. The silver jewelry EU import tax picture therefore has exactly two layers: a small, uniform duty set in Brussels, and a VAT rate that depends on where you clear. Add two compliance layers unique to the EU — REACH chemical limits and the GPSR responsible-person rule — and you have the complete rulebook.

CCT Duty: Typically 2.5% on HS 7113.11

The Common Customs Tariff rate for silver jewelry (CN code 7113 11 00) has sat at 2.5% for years and remains there as of 2027 — verify in the EU TARIC database before large orders. Duty is charged on the CIF value (goods + freight + insurance), so a $1,000 FOB order with $135 of shipping generates only around €26 of duty. Two footnotes worth knowing: first, the €150 low-value duty relief still technically exists as of 2027 but is scheduled for abolition under the EU customs reform package, so never build a sourcing plan around splitting shipments; second, Indonesia and the EU concluded negotiations on the IEU-CEPA trade agreement, and if and when preferential rates fully apply to jewelry, duty could fall toward zero with a valid Certificate of Origin — ask us for the current documentation status when you order, as we track this closely from the export side. Our guide to HS code 7113.11, duties and export documentation covers the Indonesian paperwork in full.

Import VAT by Country: Germany, Netherlands, France, Italy, Spain

Import VAT is where EU rates genuinely differ — from 19% in Germany to 22% in Italy among the big five markets. All figures are standard rates as of early 2027; VAT applies to CIF value plus duty, and is reclaimable input tax for VAT-registered businesses in every member state.

Country	Standard VAT Rate	Import VAT Note for Jewelry Buyers
Germany (DE)	19%	Lowest of the big five; efficient clearance at FRA/LEJ courier hubs
Netherlands (NL)	21%	Article 23 license defers import VAT to the periodic return — zero cash at border; popular EU entry point via Schiphol
France (FR)	20%	Postponed accounting on the VAT return is automatic for registered importers; note strict national hallmarking regime
Italy (IT)	22%	Highest of the five; VAT paid at clearance then reclaimed — budget the cash-flow gap
Spain (ES)	21%	Deferral available for monthly VAT filers; MAD/BCN clearance typically 1–2 days

Practical takeaway: a German or Dutch clearance is usually the most cash-flow-friendly way to import silver jewelry to Europe, and once cleared the same box can be trucked duty-free to Paris, Milan, or Madrid. You will need an EU EORI number from the member state where you first clear — free, and typically issued in 3–5 working days. For market-by-market demand data (which styles sell in which countries), see our Bali silver jewelry Europe wholesale page.

REACH and the Nickel Directive: the 0.5 µg Rule

EU REACH Annex XVII (entry 27, which absorbed the old Nickel Directive) limits nickel release from jewelry in prolonged skin contact to 0.5 µg/cm²/week, and to 0.2 µg/cm²/week for posts inserted into piercings. Genuine 925 sterling silver passes comfortably — the standard alloy is 92.5% silver and typically 7.5% copper, with no intentionally added nickel — which is exactly why nickel-sensitive customers seek it out. The compliance risk sits in cheap plated or brass-core “silver-look” jewelry, not in solid sterling. REACH also restricts lead (below 0.05% by weight, entry 63) and cadmium (below 0.01%, entry 23) in jewelry; reputable Bali alloys sit far under both limits. As the EU importer you carry legal responsibility for compliance, so buy from suppliers who can document their alloy — our pieces carry the .925 stamp, and we provide material composition statements and support third-party XRF or nickel-release testing (typically €80–€200 per test at an EU lab) on request. Full detail in our guide to nickel-free 925 sterling silver sourcing.

GPSR 2024: the EU Responsible Person Rule

The General Product Safety Regulation (EU) 2023/988, applicable since 13 December 2024, requires that every consumer product sold in the EU has a responsible economic operator established in the EU — a manufacturer, importer, authorised representative, or fulfilment provider — whose name and contact address appear on the product, its packaging, or an accompanying document. What this means for Bali silver in practice:

• B2B wholesale buyers (most of our EU clients): you, the EU-established importer, are the responsible economic operator. Add your business name and address to your packaging or hang tags and keep basic product traceability records (supplier, batch, date) — typically a one-hour setup task.
• Dropshipping or direct-to-consumer from Bali: GPSR effectively requires appointing an EU authorised representative before selling into the EU. Marketplaces increasingly block listings without a named EU responsible person; representative services typically cost €300–€900 per year.
• Documentation: keep a simple product file — description, materials, supplier details, and any test reports. Jewelry is a low-risk category, so no CE marking and no pre-market approval applies.

Northern Ireland follows GPSR under the Windsor Framework, while Great Britain runs its own (lighter) General Product Safety Regulations 2005 — one more reason UK and EU compliance checklists should be kept separate.

EU Landed Cost Example: $1,000 FOB Order Cleared in Germany

Using approximate 2027 rates ($1,000 ≈ €920): freight and insurance €110–€130, CIF ≈ €1,040, CCT duty at typically 2.5% ≈ €26, German import VAT at 19% on €1,066 ≈ €203, courier clearance fee €12–€18. Gross outlay ≈ €1,290 (about 40% over FOB); effective cost after VAT reclaim ≈ €1,085–€1,095, or roughly 17–19% above FOB. Order at our typical $8–$15 per-piece wholesale price points and each piece lands around €9–€17 — against European boutique retail of €35–€69 for comparable handmade pieces.

The Paperwork We Prepare From the Bali Side

Every UK- and EU-bound shipment from our Celuk Village workshop leaves with the same five-document pack, which is 90% of what your customs clearance needs: a commercial invoice with per-piece descriptions, weights, and HS 7113.11 classification; a packing list; an Indonesian Certificate of Origin (e-COO); the export declaration (PEB) filed on the Indonesian side; and the DHL/FedEx air waybill with insurance certificate. Payment terms are 50% deposit and balance before shipment, payable by Wise, PayPal, or bank SWIFT transfer, and Bali silver jewelry wholesale shipping to the UK typically runs 5–9 days door-to-door (5–10 days to most EU addresses). Transit times, insurance mechanics, and what to do in the rare event of a customs inspection are covered in our dedicated guide to shipping silver jewelry from Bali: times and insurance.

Three mistakes we see first-time UK and EU importers make — and how to avoid all of them for free: (1) letting a supplier undervalue the invoice to “save duty” — at 2–2.5% duty the saving is trivial and the penalty exposure is not; (2) forgetting the EORI application until the goods are airborne, which parks your box in a bonded warehouse at €15–€40 per day storage; and (3) discovering the UK 7.78g hallmarking rule after listing heavy bangles for sale. Every one of these is solved by two weeks of lead time and a supplier who has shipped to your market before.

Frequently Asked Questions

Can I import silver jewelry from Bali as a sole trader in the UK?

Yes. Sole traders import commercially in the UK every day — you need a GB EORI number (free, apply with your National Insurance number), and you do not need to be VAT-registered or own a limited company. The trade-offs: without VAT registration you cannot reclaim the 20% import VAT, and you must still comply with hallmarking for pieces over 7.78g. Many sole traders start with a 10–20-piece sample order (typically $150–$400) to test sell-through before committing to a $200+ wholesale order.

What is the tariff rate for silver jewelry from Indonesia to the EU?

Silver jewelry from Indonesia enters the EU under CN code 7113 11 00 at a Common Customs Tariff rate of typically 2.5%, calculated on the CIF value. If preferential treatment under the Indonesia–EU CEPA trade agreement applies to your shipment with a valid proof of origin, the rate can be lower — verify the current status in the TARIC database or ask your customs broker, as implementation has been phased since the agreement was concluded.

Do I need to hallmark imported Bali silver before selling it in the UK?

Yes — any article described and sold as silver in the UK weighing over 7.78 grams must be hallmarked by a UK Assay Office (London, Birmingham, Sheffield, or Edinburgh) under the Hallmarking Act 1973. The Bali .925 stamp is not a legal UK hallmark. Pieces at or under 7.78g are exempt. Assay fees typically run £0.50–£2 per piece at trade volumes with about a week’s turnaround, and we itemize per-piece weights on every invoice so you know exactly which items need marking.

How do EU import regulations, VAT and customs codes affect silver jewelry wholesale from Bali?

Three layers: customs classification under HS 7113.11 with duty of typically 2.5% on CIF value; import VAT at the clearing country’s standard rate (19% Germany to 22% Italy), reclaimable for VAT-registered businesses; and product compliance — REACH limits on nickel release (0.5 µg/cm²/week), lead, and cadmium, plus a GPSR responsible person established in the EU for consumer sales. Cleared once, goods move freely across all 27 member states. Total effective cost impact for a VAT-registered importer is typically 15–20% above FOB.

Do I need an EORI number for both the UK and the EU?

If you import into both territories, yes — they are separate customs systems post-Brexit. A GB EORI (from HMRC) covers Great Britain; an EU EORI (from the member state where you first clear goods) covers all 27 EU countries. Both are free and typically issued within 5 working days. Businesses moving goods into Northern Ireland may additionally need an XI EORI.

How long does Bali silver jewelry wholesale shipping to the UK and Europe take?

Insured DHL/FedEx air freight from Celuk Village typically delivers in 5–9 days to UK addresses and 5–10 days to most EU addresses, including customs clearance. Add 7–14 days production lead time for made-to-order wholesale quantities; ready-stock designs ship within 2–3 business days of the 50% deposit clearing.

Is Bali silver jewelry REACH-compliant and nickel-free?

Genuine 925 sterling silver — 92.5% silver, typically 7.5% copper — contains no intentionally added nickel and comfortably passes the EU REACH nickel-release limit of 0.5 µg/cm²/week, as well as the lead and cadmium restrictions. Every piece we export carries the .925 stamp, and we provide material composition statements and support independent XRF or nickel-release lab testing for EU buyers who want documented proof for their product files.