What Is the Import Duty on Natural Stone in the UK?
If you are importing natural stone from India into the UK, working out the actual duty position is more involved than a single number. The import duty on natural stone in the UK depends on the specific product — how it has been processed, which HS code it falls under, and whether preferential tariff arrangements apply based on origin. Get the classification right and most polished granite and worked stone from India enters the UK at zero customs duty under the UK Global Tariff. Get it wrong, and you face reclassification, back-duty demands, and potential delays. This post sets out the current rates, the relevant commodity codes, the VAT treatment that applies regardless of duty, and how the India-UK CETA alters the picture for importers going forward.
Quick Answer
Under the UK Global Tariff, most worked natural stone from India — including polished granite slabs, memorial blanks, and cut stone — enters the UK at 0% customs duty under HS heading 6802. Rough blocks (HS 2516) are also typically 0%. Import VAT at 20% applies on top of the customs value regardless. The India-UK CETA, signed in July 2025 and pending implementation, formalises preferential zero-tariff access for 99% of Indian goods, reinforcing the existing zero-duty position for natural stone.
How UK Import Duty on Natural Stone Is Structured
Since Brexit, the UK applies its own customs tariff — the UK Global Tariff — to goods imported from countries outside a trade agreement. This replaced the EU’s Common External Tariff for Great Britain after January 2021. For natural stone from India, the starting point is to identify the correct UK commodity code, which determines both the duty rate and any other import controls that may apply.
The duty rate is applied to the customs value of the goods, which is normally the transaction value — what you actually paid for the stone, on the Incoterms basis used on your commercial invoice. For most India granite imports priced on a CIF (Cost, Insurance, Freight) basis, the customs value includes the cost of the stone, freight to the UK port, and insurance. That customs value is then used to calculate any duty owed, and later forms the basis on which import VAT is assessed.
The Key Distinction: Raw Stone vs Worked Stone
The single most important classification decision for any stone importer is whether the goods fall under Chapter 25 of the tariff (mineral products in their rough or simply cut state) or Chapter 68 (worked stone and articles of stone). These chapters carry different duty rates in some markets, though for the UK both are generally at zero for natural stone. The distinction matters because it is also the basis on which Indian customs classify the export, and mismatches between Indian and UK classification on the same consignment are a common trigger for queries at the border.
HS Codes and UK Duty Rates for Natural Stone from India
Natural stone imports from India fall across several HS headings depending on the product form. The rates below reflect the UK Global Tariff third-country (MFN) duty applicable to imports from India under standard conditions, without preference. Always verify current rates on the UK Government’s Trade Tariff tool for your specific 10-digit commodity code before importing, as rates can be updated and subheadings carry different rates within the same heading.
HS 2516 — Rough Granite Blocks and Simply Cut Slabs
Heading 2516 covers granite, porphyry, basalt, sandstone, and other monumental or building stone that has not been worked beyond rough trimming or cutting into rectangular blocks or slabs. A quarry block shipped directly from India without polishing or further processing falls here. The UK Global Tariff duty rate for granite under HS 2516 is 0%. This heading is used less frequently for trade imports, since most commercial stone arrives already polished or worked to at least gangsaw slab stage, which typically moves the classification into Chapter 68.
HS 6802 — Worked Monumental or Building Stone (Polished Granite, Memorial Stone, Slabs)
Heading 6802 is where the vast majority of Indian stone exports to the UK sit. It covers worked monumental or building stone — granite, marble, sandstone, limestone, and other natural stone that has been polished, decorated, cut to size, or otherwise processed beyond simply cut blocks. Polished gangsaw slabs, calibrated tiles, memorial blanks, finished headstones, countertops, cladding panels, and kerb surrounds all fall under this heading. The relevant subheadings for granite are:
6802.23 — Granite, simply cut or sawn with a flat or even surface (gangsaw slabs that have not been polished). UK duty rate: 0%.
6802.93 — Granite, polished, decorated or otherwise worked. This is the primary classification for most export-quality Indian granite including Absolute Black, Tan Brown, and other varieties shipped in polished slab or finished form. UK duty rate: 0%.
Both subheadings carry zero duty under the UK Global Tariff MFN rate. For UK importers sourcing granite from India, this means customs duty is not a cost in your landed price calculation under current tariff conditions — provided the goods are correctly classified and the commodity code on your import declaration matches the product.
HS 2515 — Marble, Travertine, and Calcareous Stone
Marble in rough block or simply cut form falls under heading 2515. Worked marble — polished slabs, tiles, and finished marble products — crosses into heading 6802.21 or 6802.91 depending on the form. Like granite, the UK duty rate under both the Chapter 25 and Chapter 68 marble subheadings is 0% under the UK Global Tariff MFN rate.
Other Stone Categories
Sandstone, slate, limestone, and other natural building stones follow the same general pattern: rough stone in Chapter 25 at zero duty, worked stone in Chapter 68 also at zero for most subheadings under the UK Global Tariff. Some niche subheadings — particularly for certain paving products like setts, curbstones, and flagstones under heading 6801 — carry different rates and should be checked individually. Slate (HS 2514 in rough form, 6803 for worked roofing and other slate) also warrants a separate check as its classification and rate structure differs from granite and marble.
Import VAT: What Always Applies
Zero customs duty does not mean zero cost at the UK border. Import VAT at the standard rate of 20% applies to virtually all natural stone imports from India, regardless of the duty rate. It is levied on the customs value of the goods plus any customs duty, freight, and insurance to the UK port. For granite, where duty is zero, import VAT is effectively calculated on the CIF value.
For VAT-registered businesses — which includes most stone importers, memorial stone merchants, and trade buyers — import VAT is reclaimable on the VAT return, provided the goods are used in a VAT-taxable business activity. The practical impact is therefore a cash flow consideration (the VAT is paid on importation and reclaimed later in the VAT cycle) rather than a permanent cost. Businesses using HMRC’s Postponed VAT Accounting (PVA) scheme can account for import VAT on their VAT return without paying it upfront at the border, which is the most common approach for regular importers and substantially improves cash flow on large container shipments.
VAT on Stone for Memorial Use
Memorial granite and natural stone used in grave memorials and headstones is not zero-rated or exempt for VAT purposes in the standard UK framework — it is standard-rated at 20% at the import stage. Some VAT complexity can arise at the supply stage (the mason’s sale to the family) depending on whether the supply is of goods, services, or both, but that is a domestic VAT question rather than an import duty question. At the border, the standard 20% import VAT rate applies uniformly to natural stone.
The India-UK CETA: What Changes and What Does Not
The India-UK Comprehensive Economic and Trade Agreement (CETA) was signed in July 2025. As of mid-2026 it is awaiting implementation, delayed by a dispute over UK steel import restrictions. When the agreement enters into force, it will provide a formal preferential framework under which 99% of Indian goods — including natural stone — enter the UK at zero tariff.
For natural stone importers, the practical impact of CETA is limited compared to sectors that currently pay meaningful duty rates, because the UK Global Tariff MFN rate for most stone categories is already zero. The agreement does not change zero to zero. Where CETA does add value for stone buyers is in formalising the preferential position (providing certainty against future tariff changes), in confirming rules of origin that allow preferential claims to be made and documented properly, and in the broader supply chain confidence that a permanent trade agreement creates.
The DCTS Transitional Issue
One complication worth understanding for importers who have been importing Indian stone using DCTS (Developing Countries Trading Scheme) preferences: the UK partially suspended some DCTS preferential rates for India ahead of CETA entering force. For most natural stone categories where the MFN rate is already zero, this suspension has no practical cost impact — you pay zero duty under MFN whether DCTS applies or not. For any product line where a non-zero MFN rate applies, however, the DCTS suspension means the preferential rate is temporarily unavailable until CETA is implemented. Once CETA enters force, preferential access returns under the new framework. Use the GOV.UK Trade Tariff tool to check whether your specific commodity code is affected.
How to Calculate Your Actual Landed Cost
For a typical granite slab import from India where the customs duty rate is 0%, the landed cost calculation works as follows. Take the FOB price from your Indian supplier. Add freight from Indian port to UK port. Add marine insurance. This gives you the CIF value, which is your customs value. Add 0% customs duty. Apply 20% import VAT on the CIF value, which you can reclaim if VAT-registered using Postponed VAT Accounting. Add customs brokerage fees, UK port handling, and haulage from port to your premises. That is your fully landed cost.
The absence of customs duty on natural stone from India means the landed cost calculation is simpler than many other import categories. The main variables are freight rates, exchange rate (USD-denominated stone prices against GBP), and port handling costs — not the tariff itself. What catches importers out is not the duty rate but the indirect costs of incorrect classification, documentation errors triggering examination holds, and demurrage accumulating while paperwork issues are resolved.
Frequently Asked Questions
Is there really zero import duty on all natural stone from India?
For most worked natural stone categories — polished granite slabs, marble tiles, cut memorial stone, sandstone cladding — the UK Global Tariff MFN rate is 0% under the relevant HS 6802 subheadings. Rough blocks under Chapter 25 are also 0% for most stone types. The statement “zero duty” applies to the customs duty component only. Import VAT at 20% still applies, though it is reclaimable for VAT-registered importers. Always verify your specific 10-digit commodity code on the UK Government’s Trade Tariff service before importing, as niche subheadings (setts, flagstones, certain slate products) carry different rates and the tariff is subject to change.
Does using the wrong HS code matter if the duty rate is the same?
Yes, significantly. Incorrect commodity code classification on your import declaration is a customs offence regardless of whether it affects the duty rate. HMRC can impose penalties for misdeclaration even where no duty was underpaid, because the commodity code also determines what other controls, licences, or statistical reporting obligations apply to the goods. For stone importers, the most common classification risk is between Chapter 25 (rough stone) and Chapter 68 (worked stone), and between worked granite (6802.93) and other stone (6802.99). If the code on your declaration does not match the physical goods, you face reclassification by Border Force, potential examination of the container, and a correction notice. Getting this right at the classification stage costs nothing; getting it wrong costs time, money, and HMRC scrutiny on future shipments.
What documentation do I need at the UK border for natural stone from India?
The core document set for a standard Indian stone import into the UK is: a commercial invoice showing the CIF or FOB value, product description, HS code, and Incoterms; a detailed packing list matching the invoice in quantity, weight, and package count; a bill of lading or airway bill; and a certificate of origin confirming Indian manufacture, issued by an Indian Chamber of Commerce. If goods are packed in wooden crates or wooden A-frames — standard for granite — an ISPM 15 fumigation certificate for the wooden packaging is mandatory. UK Border Force will seize non-compliant wooden packaging on arrival. An EORI number is required to submit the import declaration through the UK Customs Declaration Service. For any shipment where you intend to claim CETA preferential treatment once the agreement is in force, a valid origin declaration from the Indian exporter will also be required.
How does Postponed VAT Accounting work for stone imports?
Postponed VAT Accounting (PVA) allows UK VAT-registered importers to account for import VAT on their periodic VAT return rather than paying it at the point of import. For a container of granite where import VAT might be £15,000 to £25,000 depending on the shipment value, paying upfront and waiting six to twelve weeks to reclaim it ties up significant working capital. With PVA, you declare the import VAT on your VAT return in the same period and reclaim it simultaneously, resulting in a net zero cash flow impact. To use PVA, you must have a UK EORI number and be VAT registered. The customs declaration must include your VAT registration number. Your Monthly Postponed Import VAT Statement from HMRC provides the figures needed for your VAT return.
Import duty on natural stone from India is straightforward in principle — most categories are zero-rated under the UK Global Tariff — but getting the classification right, managing the documentation correctly, and structuring your import process efficiently requires supplier relationships you can rely on. NexaCrest International’s stone division and StoneCrest International source natural stone directly from Indian quarries and manage the export documentation to UK import standards. If you want to understand your specific duty position or set up a repeatable import programme, see how we work with UK stone importers.