68021000
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS›Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate)
Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
6 docs
N954U045U078U079Y997Y984
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%VN 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.
Restriction on entry into free circulationBYR0288/24
Restriction on entry into free circulation
BYR0288/24
Notes
- TM816For the purpose of verifying compliance with Article 43(1) of Regulation (EU) 2016/2031, the competent authorities shall conduct plant health checks on wood packaging material supporting, protecting or carrying the specified commodities that enter into the Union, at a rate of at least 15% of the consignments of the specified commodities.The Regulation (EU) 2024/288 shall not apply to wood packaging material which is subject to the exemptions provided for in the International Standard for Phytosanitary Measures No 15 – Regulation of Wood Packaging Material in International Trade (ISPM 15)( Article 1 and 3 of Commission Implementing Regulation (EU) 2024/288)
Restriction on entry into free circulationCNR0288/24
Restriction on entry into free circulation
CNR0288/24
Notes
- TM816For the purpose of verifying compliance with Article 43(1) of Regulation (EU) 2016/2031, the competent authorities shall conduct plant health checks on wood packaging material supporting, protecting or carrying the specified commodities that enter into the Union, at a rate of at least 15% of the consignments of the specified commodities.The Regulation (EU) 2024/288 shall not apply to wood packaging material which is subject to the exemptions provided for in the International Standard for Phytosanitary Measures No 15 – Regulation of Wood Packaging Material in International Trade (ISPM 15)( Article 1 and 3 of Commission Implementing Regulation (EU) 2024/288)
Restriction on entry into free circulationINR0288/24
Restriction on entry into free circulation
INR0288/24
Notes
- TM816For the purpose of verifying compliance with Article 43(1) of Regulation (EU) 2016/2031, the competent authorities shall conduct plant health checks on wood packaging material supporting, protecting or carrying the specified commodities that enter into the Union, at a rate of at least 15% of the consignments of the specified commodities.The Regulation (EU) 2024/288 shall not apply to wood packaging material which is subject to the exemptions provided for in the International Standard for Phytosanitary Measures No 15 – Regulation of Wood Packaging Material in International Trade (ISPM 15)( Article 1 and 3 of Commission Implementing Regulation (EU) 2024/288)
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%Codes in the same group
5
Binding Tariff Information
BTI classification examples
FRgold24-02929
Mosaic of fossilized wood tiles on plastic grid
woodGRI 1GRI 2bGRI 3bGRI 6
PLgold5-000153
Stone mosaic tiles for interior walls
stoneGRI 1GRI 6
DKgold052330-2
Green polymer-coated quartz sand for artificial turf
piasek kwarcowyGRI 1GRI 6
PLgold5-000151
Marble mosaic tiles on plastic mesh
marbleGRI 1GRI 6
PLgold5-000278
Mosaic tiles of stone and glass for walls
stoneGRI 1GRI 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.
Product characteristics and tariff classification
CN code 680210 covers tiles and mosaic cubes made of natural stone - marble, granite, slate, onyx, travertine and other natural rocks. Unlike code 680100, products classified under heading 680210 include articles that have been subjected to further working such as cutting to specific dimensions, grinding or polishing. Mosaic cubes are small stone elements with a face area not exceeding 49 cm2, used to create mosaic patterns on floors and walls. Stone tiles are larger elements used for wall cladding, flooring and exterior cladding. Classification requires establishing whether a given product meets the criteria for marble (capable of taking a polish) or granite (crystalline structure). Commercial documentation should contain a precise mineralogical description of the stone to support customs classification.
Construction Products Regulation CPR requirements
Natural stone tiles and mosaic cubes intended for construction applications in the European market are subject to the Construction Products Regulation (CPR). For stone tiles used as floor or wall coverings, harmonised standards from the EN 1341 and EN 12057 groups may apply. A manufacturer or importer placing a product on the EU market is required to draw up a Declaration of Performance and apply CE marking if the product falls within the scope of a harmonised standard. The declaration should specify the properties relevant to the intended use, including flexural strength, water absorption, slip resistance and frost resistance. These requirements aim to ensure user safety and durability of materials in service. Compliance should be verified prior to import to avoid goods being held by market surveillance authorities.
Market trends and trade significance
Natural stone tiles and mosaics enjoy steady demand in the premium segment of residential, hotel and public building construction. Carrara marble, Portuguese limestone and exotic granite varieties from Brazil and India are among the most sought-after materials in European architectural projects. Natural slate is gaining popularity as an exterior cladding material due to its naturalistic texture and excellent weather resistance. The natural stone products market is highly fragmented - alongside large industrial groups, many small and medium-sized family businesses operate in this sector. Accurate customs classification is crucial for import cost planning, as duty rates may vary depending on the CN code and country of origin. Trade in these goods requires familiarity with the logistics of transporting heavy and fragile materials, including appropriate packaging and handling requirements.
Natural stone mosaic tiles — CN 6802 10
Mosaic tiles and cubes of natural stone under CN 6802 10 carry a 0% EU duty. Covers marble, granite and other natural stone mosaics. CE marking under CPR required for construction applications.
Frequently asked questions
How to distinguish the classification of marble tiles from granite tiles in the CN nomenclature?
In the customs nomenclature, subheading CN 6802 is divided according to stone type. Marble and travertine are classified under code 680221, granite under code 680223, and other stones under the remaining subheadings. Tiles and mosaic cubes of various stone types fall under code 680210 for small formats. The determining factor is establishing the mineralogical composition of the product based on producer documentation or a laboratory analysis. In cases of doubt regarding classification, it is advisable to apply for a Binding Tariff Information (BTI) ruling from the relevant customs authority.
Are marble and granite mosaics subject to CE marking requirements?
The CE marking obligation depends on the specific application and whether the product falls within the scope of a harmonised standard. Natural stone tiles used as flooring or cladding in construction may be subject to EN 12057 for stone mosaics or EN 1341 for stone slabs. An importer placing such products on the European market should verify whether the product is covered by the scope of the relevant harmonised standard and whether a Declaration of Performance is required. Absence of CE marking on products covered by standards may result in goods being detained by market surveillance authorities.
What are the main export countries for natural stone tiles to the EU?
The main suppliers of natural stone tiles and mosaic cubes to the European market are China, India, Turkey, Brazil and Vietnam. Among European countries, significant producers include Italy, Portugal, Greece and Spain. Country of origin is significant for determining applicable duty rates and any tariff preferences arising from EU trade agreements. Products from certain countries may benefit from preferences under the Generalised Scheme of Preferences (GSP). Accurate identification of the country of origin and possession of appropriate documentation is essential for the correct settlement of import duties and taxes.
What is the EU duty on stone mosaic tiles CN 6802 10?
Natural stone mosaic tiles under CN 6802 10 carry a 0% EU duty. CE marking required for construction products. Import VAT applies.
Useful tools & resources
Customs calculators
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