Subheading 6802 29 of the Combined Nomenclature covers other monumental or building stone, simply cut or sawn, with a flat or even surface, other than marble, travertine and alabaster classified under subheading 6802 21. This category includes primarily sandstone, limestone and other natural stone varieties subjected only to mechanical cutting or sawing to specific dimensions. The term simply cut or sawn indicates that the stone has not undergone any further working such as polishing, grinding or profiling, as those processes would shift classification to subheading 6802 92 or 6802 91 respectively. Products under this subheading are used as facade cladding, flooring, paving, window sills, countertops and elements of monumental architecture. The level of working is the primary classification criterion, as set out in the Notes to Chapter 68 of the Combined Nomenclature and the Explanatory Notes to the Harmonized System. Heading 6802 provides the broader classification framework for worked monumental and building stone, and subheading 6802 29 identifies within it stone that has been simply cut but is not marble or travertine. Classification follows the General Rules for the Interpretation of the CN, particularly GRI 1 and 6. In case of doubt regarding the degree of working, applying for a Binding Tariff Information ruling from the competent customs authority is strongly recommended.

Importing cut and sawn stone under subheading 6802 29 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold a valid EORI number and submit an electronic customs declaration in the national import system with the correct CN code. Required import documents include a commercial invoice specifying the type of stone, dimensions and degree of working, a transport document (CMR, B/L or AWB), a packing list and a certificate of origin if preferential duty rates are claimed. For products intended for use in construction, importers should verify whether CE marking is required under the EU Construction Products Regulation (Regulation (EU) No 305/2011) in the destination member state, and whether the goods must comply with harmonised European standards such as EN 1341, EN 1342 or EN 1343 for natural stone paving and kerb products. Importers should also verify in TARIC whether any specific licences, certificates or import authorisations are required for the goods from the country of origin in question. Current customs requirements and trade measures must be verified in the European Commission TARIC database before each import transaction.

MFN duty rates for goods under subheading 6802 29 should be verified in the European Commission TARIC database, as they are subject to change. Preferential duty rates may be available under EU free trade agreements, including CETA (Canada), the EU-Japan EPA, the EU-UK Trade and Cooperation Agreement, and under the Generalised Scheme of Preferences (GSP) for eligible developing countries. Turkey benefits from the EU-Turkey Customs Union for industrial goods, meaning that natural stone products of Turkish origin can generally be imported into the EU without customs duty, subject to presentation of the required proof of free circulation status. Entitlement to any preferential rate is conditional on compliance with the applicable rules of origin and presentation of a valid proof of origin. The importer should check in TARIC whether anti-dumping, countervailing or other trade restriction measures apply to the country of origin. The natural stone sector has historically been subject to trade defence investigations in the EU, particularly regarding imports from certain Asian countries. Imports from Russia and Belarus may be subject to EU sanctions restrictions. VAT is levied on importation at the rate applicable in the member state of import. All rates and trade measures must be verified in TARIC before each import transaction.

Other cut monumental or building stone (not marble or granite) under CN 6802 29 carries a 0% EU duty. Covers sandstone, basalt, quartzite cut slabs. CE marking for construction use required.