Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included

Heading 6815 covers articles of stone or mineral substances including carbon fibres. 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 6815 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 6815 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.

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 6815 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 6815 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 6815 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).

Heading 6815 covers articles of stone or mineral substances including carbon fibres. Distinction from 6814 (worked mica and articles of mica) and 6901 (bricks, blocks and tiles of siliceous fo) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.