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68022300
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)

Granite

Standard EU duty
1.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
6 docs
N954U045U078U079Y997Y984
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty1.7%—R2261/98
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 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%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 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”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
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.
5

Binding Tariff Information

BTI classification examples

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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 definition and scope of CN classification

CN code 680223 covers granite worked by cutting or sawing, having a flat surface. This category includes kitchen and bathroom countertops made of granite, window sills, floor slabs, wall claddings and other interior and construction elements made of solid granite. Granite is a plutonic igneous rock with a crystalline structure, characterised by high hardness (6-7 on the Mohs scale), chemical and mechanical resistance, and natural mineral patterns. For tariff classification purposes it is important to distinguish between rough-dressing (heading 680100) and cutting or sawing with the production of a flat surface (680223). Products with a ground or polished flat surface may qualify for code 680223 or specific subheadings depending on the degree of processing.

Technical standards and CPR requirements

Cut granite products intended for construction use may be subject to regulations arising from the Construction Products Regulation (CPR - EU Regulation 305/2011). Granite countertops and floor slabs used in construction should meet the requirements of relevant European standards. For natural stone floor slabs, harmonised standard EN 1341 may apply, and for wall claddings, EN 1469. A Declaration of Performance should contain information on key product parameters such as flexural strength, water absorption, slip resistance and frost resistance. Importers should verify in each case that the imported products meet the technical requirements applicable in the destination country and whether CE marking is required. The degree of surface finishing does not generally affect the obligation to draw up a Declaration of Performance if the product falls within the scope of a harmonised standard.

Cut granite trade and import specifics

Cut granite with a flat surface is a significant product in European imports of building and finishing materials. The world's largest granite producers are China, India, Brazil and Norway. Imported granite slabs and countertops often require specialist logistics handling - protective packaging for edges, anti-slip wooden pallets and transport ensuring vertical positioning of slabs. Customs classification should take into account an accurate description of dimensions, degree of surface treatment (rough-sawn, ground, polished, flamed or brushed) and the intended use of the product. Granite as a raw material shows considerable variation in colour and pattern depending on the quarry location, which affects its commercial value and quality classification on the invoice. Commercial documents should precisely identify the stone variety and its technical parameters to facilitate smooth customs clearance.

Cut granite — countertops and flooring CN 6802 23

Granite cut with a flat or even surface under CN 6802 23 carries a 0% EU duty. Covers granite kitchen countertops, flooring and cladding. Major sources include China, India, Brazil and Scandinavia. CE marking under CPR 305/2011/EU required for construction use.

Frequently asked questions

Is a granite kitchen countertop classified under CN code 680223?
Yes, kitchen and bathroom countertops made of natural granite, subjected to cutting and surface finishing to a flat form, are generally classified under CN code 680223. The determining factors are that the product is made of granite (plutonic igneous rock) and has a flat surface obtained by sawing or cutting, possibly further ground or polished. In the case of countertops made of stone agglomerate or engineered stone, a different classification applies. For certainty as to the correct CN code, it is advisable to apply for a Binding Tariff Information ruling from the competent customs authority.
What granite parameters are important when preparing customs documentation?
When preparing import documentation for cut granite, it is important to state: the stone variety and its trade name, the dimensions and thickness of slabs or elements, the degree of surface treatment (sawn, ground, polished, flamed or brushed), the net and gross weight of the goods, the country of quarrying and the country of processing (for rules of origin purposes), and the customs value. A precise description avoids problems during customs clearance and accelerates classification procedures. Photographs and samples can be helpful in identifying the stone variety and supporting the classification decision.
Are granite window sills and floor slabs treated the same for customs purposes?
From a CN classification perspective, both granite window sills and floor slabs with a flat cut surface may be classified under code 680223 if they meet the criteria of the heading. Differences may arise from the degree of surface treatment - flaming or polishing does not generally change the classification within heading 6802 for granite. However, granite elements with more advanced processing or installed as finished construction components may be subject to a different classification. Each case should be analysed individually taking into account the explanatory notes to the Combined Nomenclature and, where necessary, a BTI ruling should be sought.
What is the EU duty on granite countertops CN 6802 23?
Cut granite for countertops under CN 6802 23 carries a 0% EU duty. CE marking required for construction applications. Import VAT applies.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Granite" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Granite" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate