Subheading 6802 93 of the Combined Nomenclature covers granite that has been subjected to further working beyond mere cutting or sawing to dimensions. This category includes products that have been ground, polished, profiled, chamfered, flamed, brushed or subjected to other finishing processes imparting specific aesthetic or functional properties. Granite is a plutonic igneous rock with a crystalline structure, characterised by exceptional hardness (6-7 on the Mohs scale), chemical resistance to acids and alkalis, and outstanding abrasion resistance, making it one of the most durable materials used in construction and interior architecture. Products classified under this subheading include polished granite kitchen and bathroom countertops, ground or flamed floor slabs, stair cladding, window sills, facade claddings, polished memorial stones and elements of urban architecture. The key distinguishing criterion between this subheading and subheading 6802 23 is the degree of surface finishing. Classification follows the General Rules for the Interpretation of the CN, with the Explanatory Notes to the HS and the Notes to Chapter 68 of the CN defining the boundaries of this category.

The import of further worked granite products falling under subheading 6802 93 into the European Union is subject to the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold a valid EORI number and submit an electronic customs declaration with the correct CN code. Commercial documentation should include an invoice with a full description of the goods (granite variety, surface treatment method, dimensions, slab thickness, weight), a transport document and a packing list. Granite products intended for construction use — flooring, wall claddings, stairs, facades — may be subject to the Construction Products Regulation (CPR, EU Regulation 305/2011). For natural stone slabs used as external flooring, harmonised standard EN 1341 may apply; for wall claddings EN 1469 may be relevant, and for stair treads EN 1341. A manufacturer or importer placing a product on the EU market must draw up a Declaration of Performance and apply CE marking where the product falls within the scope of a harmonised standard. The declaration should specify key product parameters including flexural strength, water absorption, slip resistance and frost resistance. Preferential duty rates require a valid proof of origin. Current customs requirements and trade measures must be verified in the European Commission TARIC database.

MFN duty rates for goods under subheading 6802 93 must be verified in the current European Commission TARIC database, as they are subject to change. Further worked granite is a significant product in EU trade with China, India, Brazil, Norway, Ukraine and Egypt. Preferential duty rates may be available under EU free trade agreements and under the Generalised Scheme of Preferences (GSP) for eligible developing countries — entitlement 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 or countervailing measures apply to the specific country of origin — the processed granite sector has historically been subject to anti-dumping investigations in the EU, particularly regarding imports from certain Asian countries. Imports from Russia and Belarus may be subject to EU sanctions-based restrictions. VAT is levied on importation at the rate applicable in the member state of import. All duty rates and trade measures must be verified in TARIC before each planned import transaction.

Further worked granite (polished, chamfered) under CN 6802 93 carries a 0% EU duty. Covers polished granite countertops, flooring and window sills. Major sources: China, India, Brazil.