Customs & Duties

Permit Submission Requirement

Exhibitors must apply for a Nevada Seller’s Permit through the Nevada Department of Taxation.

For exhibitors planning to sell for less than 90 days in Nevada, a Temporary Seller’s Permit (available at no cost) can be obtained.

To apply for a temporary sales permit in Nevada as an exhibitor, please contact the Nevada Department of Taxation and obtain a Temporary Seller’s Permit application, which can be downloaded from their website or obtained by calling (866) 962-3707.

Phone: (866) 962-3707
Website: Nevada Department of Taxation

A copy of the Nevada Seller’s Permit or Temporary Seller’s Permit should be submitted along with your JOGS Las Vegas Gem & Jewelry Show Exhibitor Application.

Sales Tax Compliance in Las Vegas, NV

All exhibitors must adhere to Nevada state requirements for conducting on-site sales at the JOGS Las Vegas Gem, Mineral, and Jewelry Show 2025.

Wholesale Transactions

• Exhibitors who conduct only wholesale transactions are required to submit a One-Time Sales Tax Return form indicating $0 taxes collected.
• This form must be returned to Show Management at the conclusion of the event.

Retail Transactions

• All retail sales must include the Nevada state-mandated sales tax, which is currently 8.375% in Las Vegas.
• Exhibitors are responsible for collecting and remitting sales tax for all retail transactions.

Sales Tax Submission Deadline

• Exhibitors must submit the One-Time Sales Tax Return form along with the collected sales tax on the final day of the Show, June 7, 2025 to the JOGS Show management on-site.
• One-Time Sales Tax Return forms and instructions will be provided to all exhibitors upon arrival at the JOGS Show site during set-up. For additional details, exhibitors should carefully review the tax documentation provided at check-in.

For further details on sales tax regulations and compliance, visit: https://tax.nv.gov/

Import Duties and Taxes

Minerals & Fossils

Many minerals and fossils imported into the United States may be subject to import duties depending on their classification and declared use. To ensure proper classification, shipments are often declared using the Harmonized Tariff Schedule (HTS) code 9705.00.0090, which corresponds to “Collections and Collectors’ Pieces of Mineralogical or Paleontological Interest.” Exhibitors at Las Vegas should confirm the correct classification for their specific items prior to shipment.

Jewelry, Gemstones & Precious Metals

Import requirements for jewelry, gemstones, and precious metals vary depending on the specific item classification. Common HTS codes used for these categories include:

• Silver jewelry – HTS code: 7113.11.5000
• Gold jewelry – HTS code: 7113.19.5000
• Jewelry with gemstones – HTS code: 7113.19.2900

Loose Gemstones:

• Diamonds – HTS code: 7102.31.0000
• Other precious gemstones – HTS code: 7103.99.1000
• Synthetic gemstones – HTS code: 7104.90.1000

Please note that tariff regulations and duty requirements may change. Import duties may also vary significantly depending on the country of origin of the goods, as different tariffs may apply to different countries. Exhibitors are strongly encouraged to verify applicable duties and requirements based on the origin of their merchandise prior to shipment.

The most up-to-date HTS codes and duty rates can be found on the United States International Trade Commission (USITC) website or by consulting a licensed customs broker.

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Customs Compliance & Clearance Assistance

To help ensure a smooth customs clearance process, exhibitors should:

• Maintain a detailed inventory list of the items being shipped.
• Accurately declare goods using the appropriate HTS code.
• Verify current import requirements, country-specific tariffs, and any applicable exemptions prior to shipment

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Customs Brokers & Assistance

For shipments arriving via GSL, their in-house customs brokerage team can assist with clearance procedures and provide guidance on duty rates and compliance.

If additional assistance is needed, exhibitors can consult an independent customs broker.

We recommend contacting Service Express Customs Corporation for professional customs brokerage services:

Service Express Customs Corporation
139 Mitchell Avenue, Suite #110
South San Francisco, CA 94080

Manfred Patigler

Phone: (650) 872-0633 / Fax: (650) 871-5104

Email: mpatigler@aol.com

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ATA Carnet for Temporary Items

For items that may be subject to import duties, exhibitors may consider obtaining an ATA Carnet—an internationally recognized customs document that allows temporary importation of goods without payment of duties or taxes.

An ATA Carnet is generally valid for up to one year and is accepted in many countries worldwide. Vegas

Key Considerations for ATA Carnet Usage:

• Fees for an ATA Carnet vary depending on the value of the goods, issuing authority, and applicable security requirements
• A security deposit or surety bond is typically required
• Goods must be re-exported within the authorized timeframe to avoid duties and taxes
• Items that are sold, transferred, or not re-exported may become subject to applicable import duties and taxes
• “ATA” stands for Admission Temporaire / Temporary Admission

For further details and to apply for an ATA Carnet, visit the International Chamber of Commerce website.

Important Disclaimer

JOGS International Exhibits, LLC provides this information as a general reference only. Import regulations, classifications, and duty requirements are subject to change and may vary based on the specific nature of the goods, country of origin, and applicable U.S. laws and regulations.

JOGS International Exhibits, LLC assumes no responsibility or liability for any customs classifications, duties, taxes, delays, penalties, or shipment issues incurred by exhibitors. All exhibitors are solely responsible for ensuring full compliance with U.S. Customs and Border Protection requirements and any other applicable regulations.

Exhibitors are strongly advised to consult with a licensed customs broker or trade professional prior to shipment to ensure proper documentation, classification, and compliance.

By following these guidelines and working with experienced customs brokers, exhibitors can ensure smooth and compliant importation of their goods into the United States.