Not sure about the classification?
68
Tariff Chapter 68
Worked slate and articles of slate or of agglomerated slate
What does heading 6803 of the customs tariff cover?
Heading 6803 covers worked slate and articles of slate. These products belong to Chapter 68 of the customs tariff, covering articles of stone, plaster, cement, asbestos, mica and similar materials. These are construction, decorative and technical materials with wide applications in construction and industry. Import of these products into the EU is subject to duty rates of 0% to 4% depending on the product type. Articles containing asbestos are subject to strict import restrictions under Directive 1999/77/EC banning asbestos in the EU. Construction products must have a Declaration of Performance (DoP) under Regulation (EU) No 305/2011. Heading 6803 is part of Chapter 68 (stone, ceramic, glass and cement products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 6803 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates.
Duty rates and import requirements for heading 6803
Import of these products into the EU is subject to duty rates of 0% to 4% depending on the product type. Articles containing asbestos are subject to strict import restrictions under Directive 1999/77/EC banning asbestos in the EU. Construction products must have a Declaration of Performance (DoP) under Regulation (EU) No 305/2011. Duty rates for heading 6803 products range from 0% to 4%. Asbestos-containing products are banned in the EU - import is prohibited except in strictly defined cases. Construction products require a Declaration of Performance (DoP) and CE marking. Proper labelling of material, weight and country of origin is required. When importing goods under heading 6803 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 6803 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).
Classification of goods under heading 6803 — key considerations
Heading 6803 covers worked slate and articles of slate. Distinction from 6802 (worked monumental or building stone and ) and 6804 (millstones, grindstones, grinding wheels) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.
Frequently asked questions
What duty rates apply to worked slate and articles of slate under heading 6803?
Customs duty rates for worked slate and articles of slate under heading 6803 depend on the specific tariff subheading (8- or 10-digit code) and the country of origin. MFN rates apply to imports from countries without preferential trade agreements. Preferential rates may be available under Free Trade Agreements (FTAs), the GSP scheme, or autonomous tariff suspensions. Current rates for heading 6803 should be verified in the European Commission's TARIC database. Standard VAT rate in Poland is 23%.
What documents are required when importing worked slate and articles of slate into the EU?
Importing worked slate and articles of slate under heading 6803 into the EU requires a customs declaration with the correct CN classification and the importer's EORI number. Standard documentation includes a commercial invoice, transport document and product specification. A certificate of origin is needed for preferential rates. Additional regulatory requirements depend on the product type and may include safety, conformity or quality control certificates. Imports are governed by the Union Customs Code (UCC).
What should be considered when classifying worked slate and articles of slate under heading 6803?
Classification of goods under heading 6803 requires applying the General Rules for the Interpretation of the Combined Nomenclature (CN). Key factors include the product's composition, intended use and level of processing. Heading 6803 covers worked slate and articles of slate — exact classification to the 6-, 8- or 10-digit subheading depends on the specific characteristics of the goods. In case of doubt, it is recommended to apply for a Binding Tariff Information (BTI) from the competent customs authority. The EBTI database on the European Commission website can help with classifying similar goods. Current duty rates should be verified in the European Commission's TARIC database.
Useful tools & resources
Customs calculators
Related glossary terms