ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS

Chapter 68 of the EU Customs Tariff covers articles of stone, plaster, cement, asbestos, mica or similar materials. This is a chapter of significant importance for the construction and decorative industries. CN codes begin at heading 6801 (setts, curbstones and flagstones of natural stone) and end at heading 6815 (articles of stone or other mineral materials). Setts and curbstones (6801) include granite, basalt and other stones used in road construction. Worked stone for building and decoration (6802) includes marble, granite, sandstone and slate slabs for cladding, flooring and countertops. Millstones and grinding stones (6804) include grinding wheels, sharpening stones and abrasives on a base. Asbestos articles (6811-6813) are subject to strict EU regulations due to the health hazards of asbestos. Articles of cement, concrete and artificial stone (6810) include prefabricated elements, blocks, tiles and pipes. Articles of plaster (6809) include plasterboard and decorative elements. Articles of mica (6814) are used in electronics and insulation. Friction materials (6813) are used in vehicle brakes and clutches.

Duty rates in Chapter 68 are moderate. Setts and curbstones (6801) are subject to rates of 0% to 1.7%. Worked decorative and building stone (6802) carries rates of 0% to 2.2%. Articles of cement and concrete (6810) are subject to rates of 2% to 4%. Articles of plaster (6809) carry rates of 1.7% to 3%. Millstones and abrasive materials (6804-6805) have rates of 1.7% to 4%. Friction materials (6813) are subject to rates of 2.7% to 4.7%. Articles of mica (6814) carry rates of 2.7% to 3.7%. Customs duty is supplemented by 23% VAT.

Classification in Chapter 68 requires identification of the base material (natural stone, plaster, cement, concrete, asbestos, mica) and the degree of processing. Natural stone is classified by type (marble, granite, slate) and treatment (cut, polished, carved). Articles of cement and concrete are divided into structural and decorative elements. Articles containing asbestos are subject to specific regulations and import restrictions in the EU. Articles of artificial stone are classified separately from natural stone.