Subheading 681520 of the Combined Nomenclature covers other articles of stone or similar mineral substances, in particular products made of peat, expanded perlite and exfoliated vermiculite. This subheading includes insulating and refractory shapes made from expanded perlite used in construction and industry, vermiculite-based boards and granules for thermal and acoustic insulation and fireproofing, peat pots and horticultural peat products, and other articles of inorganic mineral materials not covered by more specific subheadings in Chapter 68. Classification under 681520 depends on the mineral raw material composition and the residual nature of this subheading within heading 6815. Perlite and vermiculite are volcanic materials valued for their lightweight insulating and fire-resistant properties, widely used in construction, horticulture, and metallurgy. Classification must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature, and the HS Explanatory Notes to Chapter 68 are the primary interpretive reference for the scope of this subheading.

Import of goods under subheading 681520 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration via the AIS/IMPORT system. Articles of perlite or vermiculite intended for construction purposes may be subject to Regulation (EU) No 305/2011 on construction products and may require CE marking and a Declaration of Performance. Peat articles destined for horticultural use may be subject to phytosanitary requirements under Regulation (EU) 2016/2031, and a phytosanitary certificate may be required depending on the type of peat and country of origin. Articles of mineral materials used in fire protection must meet relevant EN fire standards. Importers should verify in TARIC whether anti-dumping or other trade measures apply to goods from the country of origin. Imports from Russia and Belarus may be subject to EU sanctions restrictions. Required documentation includes a commercial invoice, technical specification, transport document and, for preferential rates, proof of origin.

MFN duty rates for goods under subheading 681520 should be verified in the European Commission's TARIC database as they may change. Preferential duty rates may be available under EU Free Trade Agreements with Japan (EPA), South Korea, Canada (CETA) and the United Kingdom, as well as under the Generalised Scheme of Preferences (GSP) for developing countries. To benefit from preferential rates, proof of origin must be provided — either an EUR.1 movement certificate, an invoice declaration or a statement on origin under the REX system. VAT at the applicable national rate is charged in addition to any customs duties. Correct classification under 681520 requires distinguishing these articles from cement and concrete products (heading 6810), friction materials (heading 6813), and articles of natural stone such as granite or marble (headings 6801-6803). If in doubt about the correct classification, importers are advised to apply for a Binding Tariff Information (BTI) ruling from the competent customs authority.

Articles of peat under CN 6815 20 carry a 2.7% EU duty.