Subheading 6802 99 of the Combined Nomenclature covers other monumental or building stone, further worked beyond cutting or sawing, other than marble, travertine, alabaster, granite and calcareous stone. This category principally includes basalt, slate, quartzite, syenite, andesite, diabase, porphyry and other natural rocks that have been polished, ground, profiled, chamfered, sand-blasted, flamed, brushed or subjected to other finishing processes. Basalt, as an extrusive igneous rock of very high hardness and outstanding abrasion resistance, is widely used in the production of external claddings, industrial flooring and roadway elements. Slate, which cleaves naturally into thin parallel layers, is prized in architectural decoration and facade cladding. Quartzite, with a hardness approaching that of granite, is gaining popularity as an alternative to granite in kitchen countertops and prestige flooring. The key classification criteria are the mineralogical composition of the stone — a rock other than granite, marble, limestone, travertine or alabaster — and the degree of working beyond mere cutting or sawing. The HS Explanatory Notes and the Notes to Chapter 68 of the CN define the limits of this category, and classification follows the General Rules for the Interpretation of the CN.

The import of further worked building stone under subheading 6802 99 into the EU is subject to the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold a valid EORI number and submit a customs declaration with the correct CN code. The commercial invoice should include a detailed description of the goods: mineralogical identification of the stone, processing method applied, dimensions, thickness and weight. Natural stone products intended for construction use are subject to the Construction Products Regulation (CPR, EU Regulation 305/2011). Harmonised standard EN 1341 may apply to stone floor slabs, EN 1343 to kerbstones, and EN 1469 to wall claddings. 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 the properties relevant to the intended use, including flexural strength, water absorption, frost resistance and slip resistance. Importers should in each case verify current technical and customs requirements in the TARIC database and consult the relevant notified body regarding CE marking obligations.

MFN duty rates for goods under subheading 6802 99 must be verified in the current European Commission TARIC database. The main exporters of worked basalt, slate and quartzite to the EU are China, India, Brazil, Vietnam, Portugal and African countries. Preferential duty rates may be available under EU free trade agreements, the GSP or GSP+ for eligible developing countries — entitlement requires compliance with the rules of origin and presentation of a valid proof of origin (EUR.1, REX declaration). The importer should check in TARIC whether anti-dumping or countervailing measures apply to the country of origin — the natural stone products sector has been subject to anti-dumping investigations in the EU. 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.

Other further worked building stone under CN 6802 99 carries a 0% EU duty. Covers polished basalt, quartzite and slate.