Subheading 6802 92 of the Combined Nomenclature covers other calcareous stone — meaning limestone and similar carbonate rocks other than marble, travertine and alabaster — that has been further worked beyond simple cutting or sawing. This includes limestone that has been polished, ground, honed, profiled, chamfered, sandblasted, acid-washed or otherwise surface-finished to a level exceeding mere dimensional cutting. Products under this subheading encompass polished limestone tiles and slabs, profiled skirting boards and window sills, shaped stair treads, chamfered countertops and finished facade cladding panels. Limestone is widely used in the construction and renovation sector for both interior and exterior applications. Classification turns on two cumulative criteria: the mineralogical composition of the stone (calcareous stone, not marble or travertine) and the degree of working (beyond cutting or sawing). The applicable legal framework consists of the Notes to Chapter 68 CN and the HS Explanatory Notes, interpreted in accordance with the General Rules for the Interpretation of the CN. In case of doubt regarding the correct subheading, applying for Binding Tariff Information is the recommended course of action.

Importing further-worked calcareous stone under subheading 6802 92 into the European Union is governed by the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit an electronic customs declaration with the correct 8-digit CN code. The commercial invoice must describe the stone type, finishing process applied (polishing, grinding, honing, profiling, chamfering), dimensions, thickness and net or gross weight. A transport document (CMR, B/L or AWB) and a packing list are mandatory attachments. For goods intended for use in construction projects, importers should verify whether the products require CE marking under the Construction Products Regulation (EU) No 305/2011 before they can be placed on the EU market. Natural stone products for paving, stairs and floor coverings may need to comply with harmonised European standards such as EN 1341, EN 1342 and EN 1343. Preferential duty rates require a valid certificate of origin or an equivalent proof of origin. Current requirements and applicable trade measures must be checked in the European Commission TARIC database before each import transaction.

MFN duty rates for goods under subheading 6802 92 must be verified in the current European Commission TARIC database. Major exporting countries for further-worked calcareous stone to the EU include Turkey, China, India, Egypt and various Mediterranean basin countries. Turkey benefits from the EU-Turkey Customs Union for industrial goods, providing duty-free access for qualifying originating products subject to the presentation of the appropriate proof of origin. Preferential rates under other EU free trade agreements and the Generalised Scheme of Preferences (GSP) may be available for eligible origin countries depending on the agreement in force. Importers should check TARIC for any anti-dumping or countervailing duty measures applicable to limestone or calcareous stone products from the country of supply. The natural stone sector has been subject to trade defence investigations in the EU. Imports from Russia and Belarus may be subject to EU sanctions restrictions. VAT is levied on importation at the rate applicable in the destination member state. All rates and measures must be verified in TARIC before each import.

Further worked calcareous building stone under CN 6802 92 carries a 0% EU duty. Covers limestone cladding and flooring. CE marking required.