Subheading 6802 91 of the Combined Nomenclature covers marble, travertine and alabaster that have been further worked beyond simple cutting or sawing. This category includes polished slabs and tiles, profiled mouldings and cornices, carved elements, acid-etched surfaces, brushed finishes, honed surfaces and other processing operations that go beyond merely cutting the stone to size. Marble is one of the most internationally traded natural stone materials, widely used in luxury construction, architectural interiors, restoration of historic buildings and monumental sculpture. Travertine, a form of banded calcium carbonate deposited from geothermal spring waters, is highly valued in interior design and on facade cladding. Alabaster, a fine-grained mineral from the gypsum or calcite group, is used predominantly in decorative products, lighting fixtures and small-scale sculptures. The key distinction from subheading 6802 21 is the additional working performed on the stone surface beyond simple cutting. Classification is governed by the Notes to Chapter 68 CN and the HS Explanatory Notes, interpreted in accordance with the General Rules for the Interpretation of the CN. Binding Tariff Information is recommended in cases of doubt about the applicable subheading.

Importing marble, travertine and alabaster products under subheading 6802 91 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 using the correct CN code. The commercial invoice must include a detailed product description covering the stone type, finishing method applied (polishing, honing, profiling, carving, acid etching), dimensions, thickness and net weight. A transport document (CMR, B/L or AWB) and a packing list are mandatory attachments to the customs declaration. For high-value carved marble artworks or elements for the restoration of listed monuments, importers should consider providing supplementary valuation documentation and arranging appropriate cargo insurance. Products used in construction may be subject to CE marking requirements under the EU Construction Products Regulation (Regulation (EU) No 305/2011) in the destination member state. Preferential duty rates require a valid proof of origin such as a EUR.1 movement certificate or a REX exporter declaration. Current requirements and applicable trade measures must be verified in the TARIC database before each import.

MFN duty rates for goods under subheading 6802 91 should be verified in the European Commission TARIC database. The EU imports marble, travertine and alabaster products primarily from Turkey, China, Egypt, India and Iran. Turkey benefits from the EU-Turkey Customs Union for industrial goods, meaning that marble and travertine products of Turkish origin are generally admitted into the EU at zero duty, subject to confirmation of free circulation status by the appropriate documentation. Preferential rates under other EU FTAs and the Generalised Scheme of Preferences (GSP) may also be available depending on the country of origin. Entitlement to preferential rates requires compliance with rules of origin and presentation of a valid proof of origin. Importers should check in TARIC whether anti-dumping or countervailing duty measures apply to imports from the relevant origin country. Imports from Russia and Belarus may be subject to EU sanctions restrictions. VAT is levied at the rate applicable in the destination member state. All duty rates and trade measures must be verified in TARIC before each import transaction.

Further worked marble, travertine and alabaster under CN 6802 91 carries a 0% EU duty. Covers polished marble countertops, flooring and cladding. Major sources: Turkey, Italy, China and India. CE marking for construction required.