68159100
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS›Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included
Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
23 docs
L152Y727Y728Y870X844Y719+17
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%WS 0%XC 0%XL 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Import controlBYR0765/06
Import control
BYR0765/06
Documents / references
L152Y727Y728Y870
Conditions
- Y001Other conditions: Y727— Import/export allowed after control
- Y010Other conditions: Y728— Import/export allowed after control
- Y050Other conditions: L152— Import/export allowed after control
- Y080Other conditions: Y870— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus.Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export controlBYR0765/06
Export control
BYR0765/06
Documents / references
X844Y719Y745Y768
Conditions
- Y001Other conditions: Y719— Import/export allowed after control
- Y010Other conditions: Y745— Import/export allowed after control
- Y019Other conditions: Y768— Import/export allowed after control
- Y020Other conditions: X844— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD922It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus.Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export controlRUR0833/14
Export control
RUR0833/14
Documents / references
X834X840Y708Y833Y887
Conditions
- Y001Other conditions: X834— Import/export allowed after control
- Y005Other conditions: X840— Import/export allowed after control
- Y010Other conditions: Y833— Import/export allowed after control
- Y030Other conditions: Y708— Import/export allowed after control
- Y040Other conditions: Y887— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
Import controlRUR0833/14
Import control
RUR0833/14
Documents / references
L142L143Y859Y874
Conditions
- B001Presentation of a certificate/licence/document: L142— Import allowed
- B002Presentation of a certificate/licence/document: Y874— Import allowed
- B004Presentation of a certificate/licence/document: L143— Import allowed
- B030Presentation of a certificate/licence/document: Y859— Import allowed
- B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed
Notes
- CD875It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.With regard to the goods listed in Part B of Annex XXI, the prohibitions in paragraph 1 shall not apply to the execution until 8 January 2023 of contracts concluded before 7 October 2022, or of ancillary contracts necessary for the execution of such contracts.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%5
Binding Tariff Information
BTI classification examples
ATgold0238-DEC
Unfired magnesia-graphite refractory brick
magnezja (MgO)GRI 1GRI 6
ATgold0240-DEC
Unfired magnesia-graphite refractory brick
magnezja (MgO)GRI 1GRI 6
ATgold0239-DEC
Unfired refractory brick of magnesia and graphite
magnezja i grafitGRI 1GRI 6
FRgold24-00115
Mineral bead hot water bottle with polyester cover
kulki mineralne (kwarc, dolomit, muskowit, kalcyt)GRI 1GRI 2bGRI 3bGRI 5bGRI 6
CZgold00-04/01
Mineral powder for tire treatment
mieszanka mineralna (talk, chloryt, magnezyt, dolomit, kwarc)GRI 1GRI 2bGRI 3bGRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Properties of Magnesia-Based Refractory Materials
CN code 681591 covers articles of stone containing magnesite, dolomite or chromite, classified as magnesia-based refractory materials. These products are distinguished by outstanding thermal and chemical resistance, making them indispensable in industrial processes that operate at extremely high temperatures over long campaign periods. Magnesite as a raw material provides structural stability when in contact with basic slags and molten metals, which is critical in steelmaking furnace applications. Dolomite-based refractories enhance resistance to chemical corrosion from aggressive slags, while chromite additions improve mechanical strength and thermal shock resistance under fluctuating temperature conditions. These products are manufactured in various shapes including bricks, blocks, plates, special precast shapes and monolithic elements produced by ramming or casting techniques. The quality of the mineral raw material and the precision of the high-temperature firing process are decisive factors determining the performance characteristics of the finished product during intensive industrial service. Periclase, the sintered form of magnesia, is the primary crystalline phase providing the essential high-temperature properties to these refractory grades.
Industrial Applications in Metallurgy and High-Temperature Processing
Refractory articles containing magnesite, dolomite and chromite are widely used across the steel, cement, glass and ceramics industries where process temperatures exceed what conventional materials can withstand. In steelworks and electric arc furnaces they form the working lining that requires planned replacement due to intensive wear from liquid metal and molten slag contact over each campaign. Ferroalloy furnaces, basic oxygen converters and open-hearth furnaces demand materials of the highest chemical purity and structural homogeneity to resist aggressive process conditions. In the cement industry, magnesia-based materials are essential in the burning zone of rotary kilns where temperatures routinely exceed 1400 degrees Celsius and thermal cycling is continuous. The glass and ceramics industries employ these refractories as linings for tunnel kilns and shaft kilns operating under continuous production schedules. The petrochemical sector uses magnesia refractories in steam reformers and hydrocarbon cracking furnaces. The lime burning industry relies on dolomite linings in shaft and rotary kilns. Selecting the correct refractory grade is critical for the service life of industrial installations and uninterrupted production continuity.
Tariff Classification and Import Requirements
CN code 681591 covers stone articles containing magnesite, dolomite or chromite that do not fall within other more specific subheadings of Chapter 68 of the Combined Nomenclature. When importing these goods it is essential to correctly identify the mineral composition, as the percentage content of individual components determines classification within the appropriate subheading and applicable duty rate. Customs documentation should include a technical specification declaring the percentage content of MgO, CaO and Cr2O3, certified by an accredited analytical laboratory. These goods may be subject to chemical safety inspections under the REACH regulation, especially for chromite-containing articles where the chemical valence state of chromium must be confirmed. Hexavalent chromium is classified as a substance of very high concern and is subject to strict import controls. Importers should hold up-to-date chemical composition certificates issued by accredited laboratories and retain them for post-clearance audits. Tariff classification requires analysis of both the production process and the intended end use of the article, as this may influence applicable preferential tariff rates. When classification is uncertain, importers may apply for a Binding Tariff Information decision from the competent national customs authority before the first import consignment arrives.
Refractory articles — CN 6815 91
Refractory articles of magnesia, dolomite and chromite under CN 6815 91 carry a 0% EU duty. Used in metallurgy and ceramic industries.
Frequently asked questions
What distinguishes magnesite refractories from dolomite refractories in industrial use?
Magnesite refractories offer higher temperature resistance up to 2800 degrees Celsius and superior stability in contact with basic steelmaking slags, making them the preferred choice for electric arc furnace linings and basic oxygen converter vessels. Dolomite refractories are more economical to produce and provide good slag corrosion resistance in lime and cement kilns where operating conditions are less extreme. The choice between the two depends on specific process conditions, slag chemistry, thermal cycling frequency and the required campaign length of the refractory lining. Both types fall under CN code 681591 and require proper chemical composition documentation for import clearance.
What documents are required when importing chromite-containing refractory articles?
Importing articles containing chromite requires a chemical composition declaration confirming the valence state of chromium present in the material, since hexavalent chromium Cr6 is classified as a substance of very high concern under the REACH regulation and is subject to strict import controls in the EU. Required documents include laboratory analysis certificates with elemental composition data, safety data sheets and potentially authorisation documentation for substances of very high concern. All documents must be issued by accredited laboratories. Customs authorities may request these documents at the border inspection point or during post-clearance audit procedures. Absence of required documents may result in the consignment being held pending further investigation.
Are magnesia refractory articles subject to specific European standards?
Refractory articles classified under CN 681591 are subject to European standards from the EN series, including EN ISO 10081 covering the classification of dense and insulating shaped refractory products. EU manufacturers certify products in accordance with EN 993 series standards defining test methods for bulk density, apparent porosity, cold crushing strength and thermal shock resistance. EN 1402 covers unshaped refractory products. Products intended for use in pressure equipment subject to the Pressure Equipment Directive may require additional conformity assessment. Articles used in food contact applications need certification confirming compliance with food safety migration limits applicable in the importing country.
What is the EU duty on refractory articles CN 6815 91?
Refractory articles under CN 6815 91 carry a 0% EU duty. Import VAT applies.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite" with all costs included.
Related glossary terms