What Is the Import Duty on Natural Stone in France?

Sourcing granite, marble, or sandstone from India for the French market raises an immediate, practical question: what will it cost at the border? The import duty on natural stone in France is governed by the EU Common Customs Tariff under the Combined Nomenclature — and as of 2026, the rates are surprisingly low for most stone categories. But low headline duties do not mean a frictionless process. Classification errors, missing documentation, and misunderstanding of the VAT layer still trip up importers who assume that a near-zero tariff means near-zero customs complexity. This guide walks you through the exact rates, the correct CN codes, the full landed-cost stack, and the compliance steps that actually matter when shipping natural stone from India to France.

Quick Answer

The EU MFN import duty on natural stone from India to France is 0% for granite in rough or block form (CN 2516.11) and generally 0% to 1.7% for cut granite slabs (CN 2516.12). Marble blocks and cut marble slabs (CN 2515.11 and 2515.12) also attract 0% duty. Worked or polished stone classified under Chapter 68 (CN 6802) typically carries a rate between 1.7% and 3.7% depending on the sub-heading. French import VAT at 20% applies on top of the customs value. There is no EU–India FTA in force as of 2026, so the standard WTO Most Favoured Nation (MFN) rate is the only applicable rate.

The EU–India Trade Framework in 2026

Before getting into rates, one point needs to be clear: there is no preferential trade agreement between the EU and India currently in force. EU–India FTA negotiations have been ongoing for years, but as of mid-2026 no agreement has been ratified. This means natural stone exported from India enters France under the EU’s standard WTO MFN tariff schedule. No preferential deductions apply, and no GSP (Generalised Scheme of Preferences) concessions are available to India under the current EU GSP framework for these commodity chapters.

The applicable tariff schedule is the EU Combined Nomenclature (CN), updated annually. The CN 2026 version, published by the European Commission on 31 October 2025 as Commission Implementing Regulation (EU) 2025/1926 and in force from 1 January 2026, is the operative document for all import declarations entering France this year.

CN Codes and Duty Rates by Stone Type

Granite — Chapter 25 (CN 2516)

Granite in its unworked or roughly trimmed state falls under CN 2516.11.00 — this covers crude or roughly trimmed granite blocks, typically as quarried or cut by sawing into rectangular blocks or slabs without further processing. The MFN duty rate for this sub-heading is 0%. Once granite is cut into slabs of uniform size — the standard format exported by Indian processors — it moves to CN 2516.12.00. Depending on the degree of cutting and finishing, the rate is 0% for purely sawn slabs and can reach 1.7% for certain categories. Indian exporters who provide sawn, un-polished granite slabs in standard formats for the funerary or construction market most commonly ship under 2516.12.00.

Marble and Travertine — Chapter 25 (CN 2515)

Marble, travertine, and other calcareous monumental or building stone of specific gravity 2.5 or more fall under CN 2515. Crude or roughly trimmed marble is classified under CN 2515.11.00 at a 0% MFN duty. Marble cut by sawing into blocks or slabs — the format used for both monumental projects and distribution stock — falls under CN 2515.12.00, also at 0%. Alabaster is included in this heading. This makes marble from India genuinely duty-free at the EU border under the CN Chapter 25 classification, provided the product description and processing level match the heading correctly.

Sandstone and Other Building Stone — Chapter 25 (CN 2516.20 and 2516.90)

Sandstone falls under CN 2516.20, with other monumental or building stones grouped under CN 2516.90. Both carry a 0% MFN duty rate for India. This covers the slate alternatives, black basalt, and quartzite products increasingly sourced from Rajasthan and Andhra Pradesh for European garden and cemetery applications.

Worked Stone — Chapter 68 (CN 6802)

This is where classification becomes more consequential. Once natural stone has been worked — shaped, polished, honed, chamfered, or otherwise finished beyond simple sawing — it migrates out of Chapter 25 and into Chapter 68 as worked monumental or building stone. The key sub-headings are:

CN 6802.21 covers marble, travertine, and calcareous stone that has been worked. CN 6802.23 covers worked granite. These headings attract duty rates that can range from approximately 1.7% to 3.7% depending on the precise ten-digit TARIC code, the product form (tiles versus irregular slabs, for example), and the surface finish. For French marbriers funéraires importing finished granite memorials, grave covers, or polished granite tiles, CN 6802.23 is the operative code, and the duty will not be zero — it requires careful verification in the EU’s Access2Markets tool before pricing the landed cost.

The distinction between Chapter 25 and Chapter 68 is not always obvious from a product photograph alone. The operative test is the degree of processing: simple sawing into rectangular shapes stays in Chapter 25; shaping, polishing, chamfering, or any work that adds functional or decorative value beyond cutting moves the product into Chapter 68. For distributors who source both rough slabs and finished pieces from the same Indian supplier, the two chapters will apply to different line items on the same shipment.

VAT and the Full Landed-Cost Stack

Import duty is only the first cost layer. French customs applies import VAT — TVA à l’importation — at the standard French rate of 20% on the customs value, which is calculated as CIF (cost, insurance, and freight to the EU border). VAT-registered businesses can recover this as input tax in their normal TVA declaration, so for a French distributor or marbrier with a standard TVA registration, the 20% import TVA does not represent a permanent cost — it is a cash-flow cost at clearance. For end buyers without TVA recovery, it is a hard cost and should be built into any quotation.

The practical landed-cost formula for a French buyer is: CIF value + customs duty (0% to 3.7% depending on CN code) + 20% TVA. At a granite slab classified under CN 2516.12 at 0% duty, the only border charge is the 20% TVA on the CIF. At a finished polished granite product under CN 6802.23 at 1.7%, the landed cost increases marginally before TVA. Neither rate is prohibitive — the real cost exposure in France-India stone trade comes from freight, insurance, and port handling, not the tariff itself.

Documentation and Compliance Requirements

Mandatory Documents for Customs Clearance

Every natural stone shipment entering France from India requires a standard set of customs documents: commercial invoice (stating unit price, CIF incoterm, and full CN description), packing list with gross and net weights, bill of lading or air waybill, and a certificate of origin issued by an authorised Indian body such as the Export Promotion Council for EOUs and SEZs or a recognised Chamber of Commerce. The certificate of origin establishes India as the country of manufacture for the MFN rate application. Without it, French customs may apply a less favourable rate or hold the shipment for verification.

French importers also need a valid EORI number (Economic Operators Registration and Identification) before placing the first import order. EORI registration is handled through the French customs authority, Douane Française, and is a prerequisite for filing any customs declaration in the EU. Distributors who have been operating in domestic markets and are expanding to direct imports sometimes overlook this step until a shipment is already en route.

EU Construction Products Regulation and CE Marking

Natural stone sold as a construction product in France falls within the scope of the EU Construction Products Regulation (CPR). Stone products used in flooring, cladding, or structural applications may require a Declaration of Performance and CE marking that demonstrates conformity with declared performance characteristics. For funerary stone — grave markers, monuments, kerbing, and memorials — the CPR application depends on the specific use claim. Importers selling into the marbriers funéraires channel should verify with their customers whether the downstream use triggers CPR obligations, since liability for non-compliant CE marking can rest with the importer of record. The EU’s Construction Products Regulation guidance is the authoritative starting point for this assessment.

REACH and Material Compliance

Natural stone is generally excluded from REACH substance restrictions, but chemical treatments applied to stone — surface sealants, protective coatings, or grouting products supplied alongside — may fall under REACH obligations. Importers bundling stone products with treatment chemicals should verify the substance registration status of any applied chemical before the shipment enters French customs.

Using the EU’s Access2Markets Tool

The European Commission’s Access2Markets platform (“My Trade Assistant”) is the practical reference tool for verifying EU import duty rates before a shipment is priced. By entering the origin country (India), the destination member state (France), and the product’s CN code, the tool returns the applied MFN rate, any regulatory requirements, and all relevant trade measures. Because the CN is updated annually and some ten-digit TARIC codes carry rates that differ from the eight-digit CN rate, verifying the full ten-digit code in Access2Markets before finalising a price list is the correct procedure — not relying on a rate cited from a third-party source or a prior year’s tariff schedule.

The TARIC database, maintained by the European Commission’s Directorate-General for Taxation and Customs Union, is the source of truth for ten-digit codes and is updated continuously. Both resources are freely accessible and should be treated as standard pre-purchase compliance steps, not optional research.

Practical Implications for French Stone Distributors and Marbriers

For a French stone distributor sourcing rough granite or marble from India for resale or fabrication, the tariff picture is favourable. Zero-duty on Chapter 25 products means the competitive position of Indian stone in France is not impacted by customs costs. The real cost variables are freight (India to France by sea typically runs through Marseille or Le Havre), port handling, and inland logistics. A distributor pricing Indian black granite against Spanish or Chinese alternatives should be modelling freight differential, not tariff differential, as the primary variable.

For a marbrier funéraire importing finished granite memorials or polished headstones directly — a growing pattern as Indian suppliers offer finished-to-order products — the Chapter 68 classification applies, and the 1.7–3.7% duty on the CIF value is a real but modest cost. On a CIF value of €5,000 per container unit, the duty adds €85–€185. TVA adds €1,000 (recoverable). The operational complexity of EORI registration, correct CN classification, and certificate of origin sourcing is a one-time setup cost that pays back quickly at volume.

The key risk for both segments is misclassification. Declaring a polished granite tile under CN 2516 (Chapter 25) when it should be under CN 6802 (Chapter 68) is an undervaluation error. French customs has authority to reclassify, apply back-duty, and levy penalties. Working with a freight forwarder or customs agent who knows the Chapter 25/Chapter 68 boundary for stone products is worth the agency fee on early shipments.

Frequently Asked Questions

Is there an EU–India trade agreement that reduces the import duty on stone?

No. As of 2026, no EU–India Free Trade Agreement is in force. EU–India FTA negotiations have been active for several years, but the agreement has not been finalised or ratified. All natural stone from India enters France under the standard WTO MFN tariff rate. If and when an FTA is concluded, preferential rates may change this picture — but importers should not plan current shipments on the assumption of an FTA benefit that does not yet exist.

Does the 0% duty on granite slabs (CN 2516.12) apply to polished granite?

No. Polished granite has been worked beyond simple sawing and falls into Chapter 68 (CN 6802.23), not Chapter 25. The 0% rate on CN 2516.12 applies to granite that has been cut into rectangular blocks or slabs but not further processed — no polishing, no shaping, no bevelling. Once the stone is polished, honed, or otherwise finished, it moves to Chapter 68 where duty rates are higher. This distinction directly affects how Indian exporters should describe and classify products on customs invoices.

What is the import VAT rate on natural stone entering France from India?

French import VAT (TVA à l’importation) applies at the standard rate of 20% on the customs value (CIF price including freight and insurance). This TVA is payable at customs clearance by the importer of record. VAT-registered businesses in France recover this amount as input tax in their quarterly TVA declaration, making it a short-term cash-flow cost rather than a permanent expense. Businesses without TVA registration — unlikely for a professional stone distributor or marbrier — would bear the 20% as an irrecoverable cost.

Which French port is most commonly used for stone imports from India?

Marseille-Fos is the primary entry port for stone shipments from India to France, given its position as the main Mediterranean container port. Le Havre handles Atlantic-routed shipments and is the port of entry for many imports from major transshipment hubs. Both ports have customs facilities equipped for the volumes of stone that move through them. The choice of port affects inland freight cost significantly and is worth optimising based on the final delivery location in France.

If you are sourcing natural stone from India and need clarity on classification, freight planning, or compliance for the French market, the team at NexaCrest International works across stone categories and export markets. You can also review how NexaCrest approaches sourcing and export — including documentation support, classification guidance, and logistics coordination. For the full range of natural stone available for the European market, StoneCrest International is the product-facing division with current stock and custom order capability.