CN code 680300 covers worked natural slate and articles of natural or agglomerated slate. Natural slate is a metamorphic rock characterised by a well-developed foliation — the ability to split naturally into thin parallel layers — which makes it exceptionally useful for the manufacture of roofing elements, building claddings and utilitarian articles. Products classified under this heading include primarily: roofing slates, school and advertising blackboards, floor and wall tiles, window sills, countertops, plinths, memorial elements and all other articles of natural or agglomerated slate (slate compressed with a binding agent). It is important to distinguish this code from slate slabs merely cut or sawn — those are classified within Chapter 68 under the appropriate subheading 6802 (e.g. 6802 99). Code 680300 applies to finished or semi-finished products that have undergone further working, such as cutting to shape, drilling of holes, edge profiling, grinding or impregnation. Classification follows the General Rules for the Interpretation of the CN, with the HS Explanatory Notes and the Notes to Chapter 68 of the CN defining the limits of the heading.

The import of worked natural slate and articles of slate under CN code 680300 into the European Union is subject to the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold a valid EORI number and submit a customs declaration with the correct CN code. Slate products intended for construction use are subject to the Construction Products Regulation (CPR, EU Regulation 305/2011). Roofing slates fall within the scope of harmonised standard EN 12326-1 (slates and stones for discontinuous roofing and cladding — part 1: product specification), which means that a manufacturer or importer placing such products on the EU market is required to draw up a Declaration of Performance and apply CE marking. EN 12326-1 sets out requirements for water absorption, resistance to freezing and thawing, flexural strength and carbonate content. Blackboards may be subject to separate technical requirements or safety standards. Floor tiles of slate may fall within the scope of EN 1341. Import documentation should include a commercial invoice describing the slate type, processing method and intended use, a transport document and a packing list. Preferential duty rates require a valid proof of origin from the country of export.

MFN duty rates for goods under CN code 680300 must be verified in the current European Commission TARIC database. The main global producers and exporters of natural slate are China, Brazil, Spain (Galician slate), Portugal, India and the United Kingdom. Preferential duty rates may be available under EU free trade agreements, including the EU-Vietnam FTA (EVFTA), the EU-India FTA (once ratified), the GSP and autonomous tariff suspensions — entitlement requires compliance with rules of origin and presentation of a valid proof of origin. The importer should verify in TARIC whether anti-dumping or countervailing measures apply to the country of origin. Imports from Russia and Belarus may be subject to EU sanctions-based restrictions. The European market for natural slate products is characterised by growing architectural interest in slate for energy-efficient construction and the renovation of historic buildings. VAT is levied on importation at the rate applicable in the member state of import. All duty rates and trade measures must be verified in TARIC before each import transaction.

Worked natural slate for roofing tiles, writing boards and floor tiles under CN 6803 00 carries a 0% EU duty. Roofing slate mainly imported from Spain. CE marking required for roofing tiles.