What HS Code Should You Use When Importing Stone from India?

Getting the HS code for granite and stone imports from India to the UK wrong is one of the most avoidable and most expensive mistakes a stone importer can make. The Harmonised System code you declare on your customs entry determines your import duty rate, your commodity statistics, and how your goods are assessed by border force. Use the wrong code and you risk a customs hold while the entry is queried, a demand for additional duty if your goods are reclassified upward, and potential penalties if HMRC determines the error was not innocent. This post sets out the correct codes for the most common stone product types imported from India — granite slabs and memorials, marble, sandstone, slate, and stone paving — and explains the classification logic so you can apply it consistently.

Quick Answer

The correct HS codes for stone imports from India depend on the stone type and processing state. Worked granite for monuments is 6802 93 00. Granite slabs simply cut or sawn are 6802 91 00. Marble, worked, falls under 6802 21 00. Sandstone falls under 6802 41 00. Slate is classified under 6803 00. Stone paving flags and sets are classified under chapter 68 headings by stone type. Always verify against the current UK Global Trade Tariff or EU Combined Nomenclature before filing.

How the Harmonised System Works for Stone Products

The Harmonised System is an internationally standardised product classification framework maintained by the World Customs Organization. It assigns a six-digit code to every category of traded goods. The UK and EU both extend this to eight or ten digits for additional specificity — the first six digits are identical across all countries that use the HS, while the additional digits reflect national or regional tariff schedules.

For stone products, the relevant chapter is Chapter 68 — Articles of stone, plaster, cement, asbestos, mica, or similar materials. Within Chapter 68, heading 68.02 covers worked monumental or building stone and articles thereof, which is where most processed granite and marble imports from India will sit. The key classification variables are the stone type (granite, marble, sandstone, other) and the degree of processing (simply cut or sawn versus further worked, polished, or shaped).

Why Processing State Changes the Code

A granite block that has been quarried and cut to a rectangular shape — with no further surface treatment — is classified differently from a granite memorial that has been polished, profiled, and finished to customer specification. The distinction between “simply cut or sawn” and “otherwise worked” is the principal branch point within heading 68.02, and it matters because duty rates and statistical classifications differ between them. Importing processed memorials under a raw slab code, or vice versa, is a classification error that customs can identify and challenge. The state of the goods at the time of importation — not at the time of order — determines the correct code.

Granite: The Most Common Stone Import from India

Granite accounts for the majority of stone imports from India to both the UK and EU, and heading 68.02 within Chapter 68 provides two distinct classifications depending on how the granite has been processed.

6802 91 00 covers granite that has been simply cut or sawn, with a flat or even surface — meaning the stone has been dimensioned but not polished, shaped, or otherwise further worked. This code applies to rough-cut slabs destined for further processing at the destination, block material cut to size, and unfinished sawn stock.

6802 93 00 covers granite that has been otherwise worked — polished, profiled, turned, chamfered, or shaped beyond simple cutting. This is the correct code for the most common memorial trade import: finished headstones, polished monumental slabs, shaped memorials, kerb sets, and any granite that arrives in a finished or semi-finished state ready for engraving or installation.

UK Import Duty Rates for Granite Under DCTS

Under the UK’s Developing Countries Trading Scheme (DCTS), India qualifies for preferential tariff treatment on most stone products. As of the current tariff schedule, worked granite (6802 93 00) imported from India attracts a 0% import duty rate under DCTS Enhanced Preferences. Simply cut granite (6802 91 00) also attracts 0% from India under the same scheme. To claim the preferential rate, your supplier must provide a valid statement of origin or a Generalised System of Preferences Form A — your customs broker will advise on the specific documentary requirement. Always verify current rates directly against the UK Global Trade Tariff before declaring, as rates and scheme eligibility are subject to change.

EU Import Duty Rates for Granite

For buyers importing into EU member states, the applicable codes within the EU Combined Nomenclature mirror the HS structure. Worked granite (6802 93 10 for polished, 6802 93 90 for other) carries a standard import duty rate of 1.7% under the EU’s GSP scheme for India. Simply cut granite (6802 91 10 and 6802 91 90) carries similar rates. EU importers should verify current rates through the EU TARIC database and confirm preferential rate eligibility with their customs broker, as the EU’s GSP scheme has specific rules of origin requirements that must be met and documented.

Marble Imports from India

India is also a significant exporter of marble, particularly from Rajasthan, where varieties including Makrana White, Indian Beige, and Rainforest Green are quarried and processed. Marble is classified under a separate subheading within 68.02 from granite.

6802 21 00 covers marble and travertine that has been simply cut or sawn with a flat or even surface. This applies to marble slabs, tiles in rough-cut form, and block material dimensioned but not further finished.

6802 29 00 covers marble and travertine that has been otherwise worked — polished, profiled, or finished beyond simple cutting. Finished marble flooring, wall cladding panels with honed or polished surfaces, and decorative marble elements fall under this code.

Distinguishing Marble from Limestone

Customs classification requires that you correctly identify whether the stone is marble (a metamorphic rock capable of taking a polish) or limestone (a sedimentary rock). Some trade descriptions blur this line — “Indian limestone” is sometimes marketed as marble and vice versa. For customs purposes the distinction matters: limestone is classified under 6802 22 00 (simply cut) or 6802 29 00 (otherwise worked), and misclassification between marble and limestone can result in a reclassification query. Your supplier should be able to confirm the geological classification of the material on the commercial invoice, and if there is any ambiguity, a simple acid test — marble reacts weakly, limestone reacts strongly — can confirm which you have.

Sandstone Imports from India

Indian sandstone — particularly from Rajasthan, in varieties including Mint, Modak, Fossil, and Cathedral — is widely imported into the UK and Europe for landscaping, paving, and architectural use. Sandstone follows a parallel structure within heading 68.02.

6802 41 00 covers sandstone that has been simply cut or sawn with a flat or even surface. This applies to sawn sandstone paving flags, wall cladding cut to dimension, and block material.

6802 49 00 covers sandstone that has been otherwise worked — calibrated, riven finished on one face, or shaped beyond simple dimensioning. Most Indian sandstone paving imported for the landscaping trade arrives calibrated (ground to a consistent thickness on the back face), which takes it out of the “simply cut” category and into the “otherwise worked” classification. This is a point where misclassification is common: buyers assume they have rough-cut paving flags and declare 6802 41 00, when in fact the calibration process means 6802 49 00 is correct.

Sandstone Setts and Cobbles

Sandstone setts, cobbles, and kerb stones — shaped pieces used for road or path edging and surfacing — are sometimes classified under 6801 00 00, which covers setts, curbstones, and flagstones of natural stone (other than slate), not further worked than split, roughly squared, or squared by sawing. If the setts have been further shaped or the face finished beyond squaring, 6802 49 00 may be more appropriate. This distinction is one to discuss with your customs broker for any shaped stone product, as the boundary between heading 68.01 and 68.02 depends on the degree of working applied.

Slate Imports from India

Indian slate — primarily from Andhra Pradesh and Rajasthan — is imported in various forms including roofing slate, flooring slate, and decorative wall cladding. Slate has its own distinct chapter heading outside 68.02.

6803 00 covers worked slate and articles of slate or of agglomerated slate. This heading applies to roofing slates, flooring slates, and shaped slate articles. The subheadings within 6803 00 distinguish between roofing and hanging slates (6803 00 10 in the EU CN) and other worked slate (6803 00 90). For UK purposes, the relevant subheadings are specified in the UK Global Trade Tariff. Check the current schedule for the precise subheading applicable to your product form.

Natural slate that has merely been split (not further worked) is classified under 6801 00 00 alongside natural setts and flagstones — the same heading as unshaped stone setts. Once slate has been cut to specific dimensions, profiled, or surface-treated beyond basic splitting, it moves into 6803 00 territory. Again, the degree of working at the time of import is the determining factor.

Stone Paving and Flagstones

Paving flags, stepping stones, and decorative garden paving from India are among the most volume-driven stone imports to the UK — particularly Indian sandstone and slate flags sold through builders’ merchants and landscaping suppliers. The correct code depends on both stone type and processing state as described above, but there is a further consideration: paving slabs sold in sets or as part of a defined product range may attract different treatment from slab material sold as a commodity.

For most standard Indian sandstone paving imported calibrated with a sawn or riven face, 6802 49 00 is the applicable code. For split-face or rough-sawn flags with no calibration, 6802 41 00. For slate flags calibrated and cut to size, 6803 00 90. If you are importing mixed pallets containing more than one stone type — for example, mixed sandstone and limestone flags — each stone type should technically be declared separately under its own commodity code on the customs entry.

Frequently Asked Questions

What is the difference between an HS code, a commodity code, and a tariff code?

These terms are often used interchangeably but refer to slightly different things. An HS code is the six-digit international classification number assigned by the World Customs Organization. A commodity code (used in the UK) extends this to ten digits using the UK Global Trade Tariff subheadings. A tariff code is a broader term that can refer to any of these levels of classification. When your customs broker asks for a commodity code for your UK import entry, they need the full ten-digit UK code — not just the six-digit HS code, though the first six digits will be the same.

Can my Indian supplier tell me the correct HS code?

Your supplier can tell you what code they used on the Indian export declaration, which may or may not match what is correct for your UK or EU import. Indian export HS codes are based on the Indian Customs Tariff, which uses the same six-digit HS structure but has its own national extensions. The export code and the import code should align at the six-digit level, but your responsibility as the UK or EU importer is to ensure the import declaration uses the correct code for your market — not simply to copy what the supplier put on the invoice. If there is a discrepancy, discuss it with your customs broker before filing the entry.

What happens if HMRC decides I used the wrong HS code?

If HMRC identifies a commodity code error — either through a documentary check or a physical examination — they will issue a reclassification. If the reclassified code attracts a higher duty rate than you declared, you will receive a demand for the duty underpayment plus interest. If the correct rate is lower, you can claim a refund, though in practice underpayment scenarios are the more common outcome when errors are caught. For repeated or systematic misclassification, HMRC may refer the matter for a formal compliance review. The practical protection is to verify your codes carefully before the first shipment and to document your classification rationale — being able to show you took reasonable care in arriving at your code is relevant to how HMRC treats any error they find.

Do the same HS codes apply for imports into EU countries?

The first six digits of the code are internationally harmonised and will be identical for EU and UK classifications. The EU extends these to eight digits in the Combined Nomenclature, and to ten digits in TARIC for additional statistical and duty purposes. The subheadings at the eight and ten-digit level may differ between the UK and EU tariff schedules even for the same product. If you import into both markets, verify the full commodity code separately for each tariff schedule — do not assume that the UK ten-digit code and the EU ten-digit TARIC code will be the same beyond the first six digits.

Structure Your Stone Imports With Confidence

Getting commodity codes right is one part of a properly structured import process. If you want to understand how experienced stone importers manage each stage — from sourcing and specification through to customs entry and delivery — the full process is set out at nexacrestinternational.com/how-we-work. For buyers in the memorial and masonry trade, our specialist stone sourcing division operates through Stonecrest International. A full overview of NexaCrest’s product divisions is available at nexacrestinternational.com/divisions.