HS 680293 Granite

The import duty rates for HS code 680293 (granite, otherwise worked) vary significantly by country. For example, the U.S. Most Favored Nation (MFN) rate is 0.00%. The EU's TARIC system shows a rate of 3.7% ad valorem for most imports, though preferential rates may apply. The UK Trade Tariff lists a standard rate of 1.70% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the applicable duty rate, as preferential rates under Free Trade Agreements (FTAs) can reduce or eliminate these duties. For instance, under the EU's Generalized Scheme of Preferences (GSP), certain developing countries may have reduced rates.

HS code 680293 falls under heading 6802, which covers 'Worked monumental or building stone and articles thereof, other than those of heading 6801; mosaic cubes and the like, whether or not on a backing; artificially coloured granules, chippings and powder, of an kind, suitable for use as an insert in mosaic, inlaid work or for similar purposes.' Specifically, 680293 pertains to 'Granite, otherwise worked'. The key criteria for classification are that the material must be granite (a coarse-grained igneous rock composed mainly of quartz, feldspar, and mica) and it must have undergone some form of 'working' beyond basic quarrying, such as sawing, polishing, cutting to size, or shaping. Unworked granite blocks or slabs would typically fall under a different subheading.

Standard documentation for importing granite (HS 680293) includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Some jurisdictions may also require specific declarations regarding the stone's origin or compliance with environmental regulations. It is advisable for importers and customs brokers to verify the exact documentation requirements with the customs authorities of the destination country.

Several trade agreements can provide preferential duty rates for granite (HS 680293). For example, under the EU's agreements, countries like Switzerland (CH), Norway (NO), and those participating in the European Economic Area (EEA) often benefit from reduced or zero duties. The U.S. has FTAs with countries like Canada (CA) and Mexico (MX) under USMCA, and with Chile (CL), Singapore (SG), and others, which may offer preferential treatment. The UK has its own set of trade agreements post-Brexit. Importers should check the specific provisions of FTAs between the exporting and importing countries, looking for eligibility criteria and required documentation (like a EUR.1 certificate or proof of origin statement) to benefit from these reduced rates.

Let's assume an importer is bringing granite tiles (HS 680293) into the United Kingdom. The standard UK duty rate is 1.70% ad valorem. If the importer declares a shipment of granite tiles with a customs value of £10,000, the duty calculation would be: Duty Amount = Customs Value × Duty Rate. In this case, Duty Amount = £10,000 × 1.70% = £10,000 × 0.0170 = £170.00. This £170.00 would be the ad valorem duty payable. If the tariff also included a specific duty (e.g., per square meter), that would be calculated separately and the higher of the two (or a combination, depending on the tariff structure) would apply. Always confirm the exact duty calculation method and any applicable taxes (like VAT) with the official UK Trade Tariff.