{
  "summary": "The European Union tariff splits HS 6802.99 (other: Other stone) into 3 national lines: 6802 99 10 00 (polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more), 6802 99 90 10 (hand-made, carved) and 6802 99 90 90 (other). The general (MFN) duty differs by line: 0% on 6802 99 10 00, 1.7% on 6802 99 90 10 and 1.7% on 6802 99 90 90.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "6802.99",
      "source": null,
      "url": "https://border.bot/hs-codes/680299"
    },
    {
      "label": "National lines",
      "value": "3",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "68: Articles of stone, plaster, cement, asbestos, mica or similar materials",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 6802.99?",
      "answer": "The European Union tariff splits HS 6802.99 (other: Other stone) into 3 national lines: 6802 99 10 00 (polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more), 6802 99 90 10 (hand-made, carved) and 6802 99 90 90 (other)."
    },
    {
      "question": "What is the duty on HS 6802.99 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 0% on 6802 99 10 00, 1.7% on 6802 99 90 10 and 1.7% on 6802 99 90 90."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 6802.99",
      "text": [
        "The European Union tariff splits HS 6802.99 (other: Other stone) into 3 national lines: 6802 99 10 00 (polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more), 6802 99 90 10 (hand-made, carved) and 6802 99 90 90 (other).",
        "The general (MFN) duty differs by line: 0% on 6802 99 10 00, 1.7% on 6802 99 90 10 and 1.7% on 6802 99 90 90."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "The European Union charges VAT on imports at a standard rate of 21%.",
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 6802.99 are live on border.bot for the United States (4 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.",
        "The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country-subheading",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "borrowed": false,
    "localTaxes": [
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        "code": "VAT",
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        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
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        "notes": null
      }
    ],
    "localDeminimis": [
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        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "68",
      "description": "Articles of stone, plaster, cement, asbestos, mica or similar materials"
    },
    "heading": {
      "code": "6802",
      "description": "Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate)"
    },
    "subheading": {
      "code": "680299",
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    "lines": [
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        "code": "6802991000",
        "description": "Polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more",
        "levels": [
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          "Polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more"
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        "english": null,
        "keywords": [],
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          "unit": null
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        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
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                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
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                "code": "2027",
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                "label": "OCTs (Overseas Countries and Territories)"
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                "label": "Central America"
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                "label": "Switzerland"
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                "label": "Colombia"
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                "label": "Algeria"
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                "label": "Egypt"
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                "label": "Fiji"
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                "label": "Faroe Islands"
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                "label": "United Kingdom"
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              {
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                "label": "Georgia"
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              {
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                "label": "Ghana"
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                "label": "Israel"
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                "label": "Jordan"
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                "label": "South Korea"
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              {
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                "label": "Lebanon"
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              {
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                "label": "Morocco"
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                "label": "Moldova"
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              {
                "code": "MX",
                "label": "Mexico"
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              {
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                "label": "Papua New Guinea"
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              {
                "code": "PS",
                "label": "Palestine"
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              {
                "code": "SB",
                "label": "Solomon Islands"
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              {
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                "label": "Singapore"
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              {
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                "label": "Syria"
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              {
                "code": "TN",
                "label": "Tunisia"
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              {
                "code": "US",
                "label": "United States"
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              {
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                "label": "Vietnam"
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              {
                "code": "WS",
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              {
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                "label": "a group of origins (TARIC area XC)"
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                "label": "a group of origins (TARIC area XL)"
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              {
                "code": "ZA",
                "label": "South Africa"
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                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
                "label": "SADC EPA"
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                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
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              {
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                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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                "code": "2012",
                "label": "EEA - European Economic Area"
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                "code": "2020",
                "label": "GSP - General arrangements"
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              {
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                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
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              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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                "code": "2200",
                "label": "Central America"
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              {
                "code": "5500",
                "label": "Mercosur"
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              {
                "code": "AL",
                "label": "Albania"
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              {
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                "label": "Bosnia and Herzegovina"
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                "code": "CA",
                "label": "Canada"
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                "code": "CH",
                "label": "Switzerland"
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                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
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                "label": "Chile"
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              {
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                "label": "Cameroon"
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              {
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                "label": "Colombia"
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              {
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                "label": "Algeria"
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              {
                "code": "EC",
                "label": "Ecuador"
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              {
                "code": "EG",
                "label": "Egypt"
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              {
                "code": "FJ",
                "label": "Fiji"
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              {
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                "label": "Faroe Islands"
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              {
                "code": "GB",
                "label": "United Kingdom"
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                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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              {
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                "label": "Israel"
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              {
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                "label": "Jordan"
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              {
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                "label": "Japan"
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              {
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                "label": "Kenya"
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                "label": "South Korea"
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                "label": "Morocco"
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                "label": "Moldova"
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                "label": "Montenegro"
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              {
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                "label": "North Macedonia"
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              {
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                "label": "Mexico"
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                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
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              {
                "code": "PG",
                "label": "Papua New Guinea"
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              {
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                "label": "Palestine"
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              {
                "code": "SB",
                "label": "Solomon Islands"
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              {
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                "label": "Singapore"
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              {
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                "label": "Syria"
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              {
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              {
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              {
                "code": "VN",
                "label": "Vietnam"
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              {
                "code": "WS",
                "label": "Samoa"
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              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
              },
              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
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        "measures": [],
        "restrictions": []
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        "levels": [
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          "Other"
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        "english": null,
        "keywords": [],
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        "units": [],
        "special": null,
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          "dutyText": "1.700 %",
          "startDate": "1999-01-01",
          "endDate": null,
          "unit": null
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          {
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                "label": "EU-Switzerland agreement: re-imported goods"
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                "code": "1033",
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                "code": "1035",
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                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
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              {
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              {
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