Why Import Duties Matter for Stone Buyers
Import duties can add anywhere from 0% to 20% to your landed stone cost — a swing that makes or breaks project budgets. Understanding your target market's tariff structure before you place orders helps you price accurately, choose optimal shipping routes, and identify markets where your stone products are most competitive.
★ Key Takeaways
- Import duties can add anywhere from 0% to 20% to your landed stone cost — a swing that makes or breaks project budgets. Understanding your target market's tariff structure before you place orders helps you price accurately, choose optimal shipping ro
- This guide provides current (2026) duty rates for the most common natural stone categories imported from China. Always verify with a licensed customs broker before finalizing contracts — HS code classifications can vary by specific product characteri
- The EU applies a flat 3% MFN rate to most worked natural stone from China. Plus VAT at destination country rate (17-27% depending on country — recoverable for registered businesses). CE marking is required for construction products under EU CPR 305/2
- UK applies UK Global Tariff (UKGT) rates — currently aligned with EU rates for natural stone. Plus 20% VAT (recoverable for VAT-registered businesses). UKCA marking has replaced CE marking for UK market access.
- Plus 10% GST. Under the China-Australia Free Trade Agreement (ChAFTA), many stone products qualify for reduced or zero duty — check eligibility with your customs broker.
This guide provides current (2026) duty rates for the most common natural stone categories imported from China. Always verify with a licensed customs broker before finalizing contracts — HS code classifications can vary by specific product characteristics, and trade policies change.
⚠️ Important: Duty rates shown are general rates for Chinese-origin stone as of 2026. Some countries apply additional tariffs on Chinese goods (e.g., US Section 301 tariffs). Always confirm with your customs broker.
Common HS Codes for Natural Stone
| HS Code | Product Description |
|---|---|
| 6802.23 | Granite — worked (cut, polished, etc.), not set |
| 6802.21 | Marble, travertine, alabaster — worked |
| 6802.29 | Other stone — worked (sandstone, slate, basalt, etc.) |
| 6802.91 | Marble, travertine, alabaster — simply cut or sawn |
| 6802.93 | Granite — simply cut or sawn, with flat or even surface |
| 6802.99 | Other worked stone — not elsewhere specified |
| 6801.00 | Setts, curbstones, flagstones (natural stone) |
Duty Rates by Country / Region
United States
| Product | General Duty Rate | Section 301 (China) | Effective Rate |
|---|---|---|---|
| Granite slabs, polished (6802.23) | 3.7% | +25%* | 28.7%* |
| Marble slabs, polished (6802.21) | 3.7% | +25%* | 28.7%* |
| Granite tiles/pavers (6802.93) | Free | +25%* | 25%* |
| Granite monuments/tombstones | 6.5% | +25%* | 31.5%* |
| Sandstone, simply cut (6802.99) | 4.0% | +25%* | 29%* |
*Section 301 tariffs on Chinese stone products remain in effect as of 2026. Some importers may qualify for exclusions. Check USTR.gov for current exclusion lists.
European Union
| Product | Duty Rate | Notes |
|---|---|---|
| Granite, polished slabs (6802.23) | 3.0% | Most-favored nation (MFN) rate for Chinese origin |
| Marble, polished slabs (6802.21) | 3.0% | |
| Granite, rough blocks (2516.12) | 0% | EU imports significant rough block volumes |
| Worked sandstone (6802.29) | 3.0% |
The EU applies a flat 3% MFN rate to most worked natural stone from China. Plus VAT at destination country rate (17-27% depending on country — recoverable for registered businesses). CE marking is required for construction products under EU CPR 305/2011.
United Kingdom
| Product | Duty Rate |
|---|---|
| Granite, worked (6802.23) | 3.0% |
| Marble, worked (6802.21) | 3.0% |
| Other worked stone (6802.29) | 3.0% |
UK applies UK Global Tariff (UKGT) rates — currently aligned with EU rates for natural stone. Plus 20% VAT (recoverable for VAT-registered businesses). UKCA marking has replaced CE marking for UK market access.
Australia
| Product | Duty Rate |
|---|---|
| Granite, polished (6802.23) | 5.0% |
| Marble, polished (6802.21) | 5.0% |
| Stone, simply cut (6802.9x) | 5.0% |
Plus 10% GST. Under the China-Australia Free Trade Agreement (ChAFTA), many stone products qualify for reduced or zero duty — check eligibility with your customs broker.
Canada
| Product | Duty Rate |
|---|---|
| Granite, polished slabs (6802.23) | 0% (MFN) |
| Marble, polished (6802.21) | 0% (MFN) |
| Granite tiles (6802.93) | 0% (MFN) |
Canada applies 0% MFN duty to most natural stone products. Plus GST/HST (5-15% depending on province). This makes Canada a relatively attractive market for Chinese stone imports from a tariff perspective.
Middle East (UAE / Saudi Arabia / Qatar)
| Country | Duty Rate | Notes |
|---|---|---|
| UAE | 5% | Most stone under GCC Common External Tariff |
| Saudi Arabia | 5-15% | 5% GCC rate applies to most worked stone; some categories at 15% |
| Qatar | 5% | GCC tariff applied |
| Kuwait | 5% |
The GCC applies a harmonized 5% tariff on most worked natural stone. No VAT equivalent in UAE (5% VAT introduced 2018; registered businesses can recover). The Middle East is one of the fastest-growing markets for Chinese stone — particularly for luxury hotel, residential villa, and infrastructure projects.
Japan
| Product | Duty Rate |
|---|---|
| Granite, worked (6802.23) | 0% (WTO MFN) |
| Marble, worked (6802.21) | 0% (WTO MFN) |
| Granite tiles (6802.93) | 0% |
Japan applies 0% duty on most worked natural stone under WTO MFN schedules — making it one of the most cost-effective Asian markets for Chinese stone exports. Consumption tax of 10% applies at import (recoverable for registered businesses).
South Korea
| Product | Duty Rate |
|---|---|
| Granite, worked (6802.23) | 3% |
| Marble, worked (6802.21) | 8% |
| Granite tiles (6802.93) | 3% |
South Korea applies 3% on worked granite and 8% on worked marble under MFN schedules. The Korea-China FTA provides preferential rates for qualifying Chinese-origin stone — verify certificate of origin requirements with your broker.
New Zealand
| Product | Duty Rate |
|---|---|
| Granite, worked (6802.23) | 0% (NZ-China FTA) |
| Marble, worked (6802.21) | 0% (NZ-China FTA) |
Under the New Zealand-China Free Trade Agreement, most natural stone imports from China enter duty-free. GST of 15% applies at import. New Zealand's residential construction boom has made it a growing market for Chinese stone products.
Japan's 0% MFN rate on worked stone makes it one of the most tariff-friendly markets — 10% consumption tax applies (recoverable). South Korea charges 3% (granite) and 8% (marble) under MFN, reducible via the Korea-China FTA. Both markets value precision-cut, consistent stone for commercial and residential projects.
Japan and South Korea
Both markets offer FTA-driven 0% duty on qualifying Chinese stone. Australia's 5% standard rate and NZ's 5% both drop to 0% with a Certificate of Origin. GST (10% AU / 15% NZ) applies. Residential construction demand is strong in both countries, with Australia's east coast leading.
Australia and New Zealand
The Gulf region is the fastest-growing premium market — luxury hotels, villas, and megaprojects drive demand for Calacatta, Nero Marquina, and Silver Dragon. GCC Common External Tariff: 5% flat, no VAT in most GCC states (UAE 5% VAT since 2018, recoverable). The region's duty simplicity makes landed-cost calculations straightforward.
Middle East (GCC)
UK Global Tariff keeps stone at 3%, aligned with the EU. UKCA marking has replaced CE for UK market access. UK demand is strong in residential renovation and public realm projects — our London park case study is a representative example. 20% VAT applies (recoverable).
United Kingdom
The EU applies a flat 3% MFN rate on worked stone with no China-specific surcharges — the most predictable major market. CE marking (CPR 305/2011) is the real compliance hurdle, not tariffs. Demand concentrates in Germany (commercial projects), France (renovation), and Eastern Europe (volume construction). VAT rates of 17-27% are recoverable for registered businesses.
European Union
The largest single market for Chinese stone — 44% of our site's search impressions come from US users. Granite countertops, tiles, and tombstones lead demand. The 25% Section 301 tariff has shifted some buying to Indian-processed stone (which faces no Section 301 on most lines), but Chinese granite remains price-competitive on volume. US buyers should model both Chinese-processed and Indian-processed scenarios in their landed-cost tables.
United States
Market-by-market dynamics shape both demand and tariff strategy for Chinese stone exporters:
Regional Market Deep Dive: Who Buys Chinese Stone and What They Pay
The professional standard: engage a licensed customs broker before the first container, provide complete documentation, declare accurately, and keep records for 5+ years. The $150-500 broker fee per entry is insurance against $10,000+ penalties.
- Penalties: US penalties for material misdeclaration start at 20% of the goods' value and can reach 200% for fraud (repeated or intentional). EU penalties vary by member state but follow the same logic.
- Seizure and destruction: Non-compliant wood packaging (missing ISPM-15 stamps) triggers immediate destruction or forced re-export at the importer's cost — a full container of stone destroyed over a missing fumigation stamp is a documented real-world outcome.
- Post-clearance audits: Customs audits can reach back 3-5 years. Incorrect HS codes discovered later generate demand notices for unpaid duty plus interest and penalties.
- Trade restrictions: Repeated violations can result in higher examination rates (every container opened = delays and fees), or in severe cases, loss of importer license.
Non-compliance costs far more than the duty itself. The real risk profile:
Import Duty Compliance: What Happens If You Get It Wrong
- Classify correctly from the start. The difference between "rough" (chapter 25, often 0%) and "worked" (chapter 68, 3-8%) stone is legally defined — but many products legitimately qualify for lower classifications. A licensed customs broker with stone experience is worth the fee for this alone.
- Use FTA certificates. The single biggest legal saving for Chinese stone: ChAFTA (Australia), NZ-China, and Korea-China agreements cut rates to 0% with a CO. Verify eligibility before ordering — some stone subcategories are excluded.
- Check Section 301 exclusions (US). The USTR maintains a list of products excluded from Section 301 tariffs. Stone exclusions have been granted and revoked over the years — check the current list before finalizing US orders.
- Consider processing origin. For marble, processing origin matters: Italian-processed slabs carry Italy origin and avoid Section 301 (but pay Italy's higher processing cost). Run the landed-cost math both ways — the duty saving can offset the processing premium for Calacatta-grade material.
- Leverage duty drawback (US) or VAT deferral (EU). US importers can reclaim duties on goods re-exported within 5 years (duty drawback). EU registered importers defer VAT through postponed VAT accounting. Both are cash-flow tools for trading businesses.
There are legitimate ways to reduce duty exposure — none involve under-declaring value, which is smuggling and carries severe penalties:
How to Reduce Your Stone Import Duty Legally
Every document must match: the same HS codes, the same weights, the same consignee details. A mismatch between invoice and packing list is the most common rejection reason at customs worldwide.
| Document | Purpose | Who Provides |
|---|---|---|
| Commercial Invoice | Value declaration, HS codes, terms | Exporter |
| Packing List | Crate-by-crate contents, weights, dimensions | Exporter |
| Bill of Lading (B/L) | Ownership and carriage contract | Carrier |
| Certificate of Origin | Country of origin for duty/FTAs | Chinese Chamber of Commerce / CCPIT |
| ISPM-15 Fumigation Certificate | Wood packaging compliance | Fumigation company |
| Insurance Certificate | Cargo coverage (ICC-A recommended) | Insurer |
| Test Reports (ASTM C97/C170) | Quality verification, import compliance in some markets | Factory / third-party lab |
| ISF (US only) | Importer Security Filing — 24 hours before loading | Importer / forwarder |
| CE Declaration of Performance (EU) | Construction product compliance | Factory |
Incomplete documentation is the #1 cause of customs delays — and delays cost money in demurrage, storage, and missed deadlines. The complete document set for a stone container:
Documentation Required for Stone Imports
Practical note: FTAs only help if you have the paperwork. Certificate of Origin (CO) is issued by Chinese authorities (CCPIT or the Chamber of Commerce) and must match the shipment details exactly. Ask your supplier to include the CO in the export documentation pack — most factories do this routinely for FTA destinations.
- China-Australia Free Trade Agreement (ChAFTA): Most natural stone products qualify for zero or reduced duty with a valid Certificate of Origin. Australia's standard 5% rate drops to 0% for qualifying goods — a meaningful saving on container orders.
- New Zealand-China FTA: Most natural stone enters New Zealand duty-free (0%) with a Certificate of Origin. GST of 15% still applies.
- Korea-China FTA: Preferential rates apply to qualifying Chinese-origin stone, reducing Korea's standard 3-8% rates. Certificate of Origin required.
- ASEAN-China FTA (ACFTA): Reduces duties for stone shipped to ASEAN countries (Vietnam, Thailand, Malaysia, Indonesia, Philippines, Singapore). Rates vary by country and product.
- RCEP (Regional Comprehensive Economic Partnership): The 15-member Asia-Pacific agreement adds cumulative rules of origin that can benefit Chinese stone exporters to member markets, though stone-specific gains are modest versus bilateral FTAs.
- GCC Common External Tariff: Not an FTA, but the GCC's harmonized 5% rate applies uniformly across UAE, Saudi Arabia, Qatar, Kuwait, Bahrain, and Oman — simple and predictable for exporters.
Several trade agreements can cut your stone import costs significantly. These are the ones that matter for Chinese stone exports in 2026:
Free Trade Agreements That Reduce Stone Duties
Worked example (US): A $10,000 FOB shipment of polished granite slabs, $1,200 freight, $80 insurance → CIF value $11,280. HS 6802.23 at 3.7% general + 25% Section 301 = 28.7% → duty $3,237. Total before VAT/GST: $14,517. The 28.7% rate is why US buyers compare Chinese-processed vs Italian-processed stone carefully — origin changes the effective rate.
- Determine the customs value. For most shipments this is the CIF value — cost of goods, insurance, and freight to the destination port. In the US this is called "transaction value"; in the EU it is "customs value." Duties are charged on this total, not on the FOB factory price alone.
- Classify the product under the correct HS code. The Harmonized System (HS) is a 6-digit international code; most countries extend it to 8-10 digits locally. For natural stone, the critical distinction is between "rough" (chapter 25) and "worked" (chapter 68) stone — worked stone carries higher rates. Incorrect classification triggers penalties, not just rate changes.
- Apply the MFN (most-favored-nation) rate. Each country publishes tariff schedules with rates per HS code. The MFN rate applies to imports from WTO members without preferential agreements.
- Apply preferential rates if eligible. Free trade agreements (ChAFTA for Australia, NZ-China FTA, Korea-China FTA, RCEP) can reduce or eliminate duties for qualifying Chinese-origin goods — but only with a valid Certificate of Origin.
- Apply country-specific surcharges. The US adds Section 301 tariffs on many Chinese products; other countries have their own anti-dumping or safeguard measures. These stack on top of the base rate.
- Add VAT/GST. The EU charges VAT on the duty-inclusive value; the UK charges 20% VAT; Australia 10% GST; Canada GST/HST 5-15%. Registered businesses generally recover these — they are cash-flow costs, not true costs.
Understanding how customs calculates your duty prevents surprise charges at the border. The calculation follows a standard sequence in every market:
How Import Duties Are Calculated: A Step-by-Step Guide
Each market publishes searchable tariff databases: US HTSUS (hts.usitc.gov), EU TARIC (ec.europa.eu/taxation_customs), UK Trade Tariff (trade-tariff.service.gov.uk), Australian Schedule 4, and New Zealand TARIF. Search by HS code and country of origin (China) to see MFN and any preferential rates. For the Section 301 status, check USTR.gov. These databases are authoritative — always verify broker advice against them.
How do I find my product's exact duty rate?
Yes. Overpaid duty can be reclaimed through a duty refund (US: protest within 180 days of liquidation; EU: repayment claim within 3 years; UK: within 4 years). Keep all customs documentation — the claim requires the original entry paperwork. The process typically takes 4-12 weeks and covers overpayment from classification errors, valuation errors, or FTA eligibility that was missed at entry.
Can I get a refund if I overpaid duty?
Most markets allow small sample shipments duty-free (typically under a de-minimis value — $800 in the US, €150 in the EU, £135 in the UK). A 30×30cm stone sample typically values $5-30 and clears duty-free. Larger sample sets or sample orders with commercial value may attract duty — declare samples accurately and keep each shipment under the de-minimis threshold when possible.
Do I pay import duty on stone samples?
Stone Import Duty FAQs
Worked example (UK buyer, 1 × 20ft G654 granite paving, $15,000 FOB Qingdao): freight $2,800, insurance $75, duty 3% = $450, VAT 20% on (15,000+2,800+75+450) = $3,665, port $400, brokerage $250, inland $400 → landed cost $22,040 + VAT. Note VAT is recoverable, so true landed cost before VAT: $18,375 — 22.5% above FOB. Compare with the US example earlier (28.7% duty) to see how market choice changes the math.
| Component | Typical Range | Notes |
|---|---|---|
| Factory price (FOB base) | Baseline | The stone itself — typically 50-65% of landed cost |
| Inland China trucking | $200 - $600 | Factory to port; longer for inland factories |
| Export clearance | $100 - $300 | Usually included in FOB quote |
| Ocean freight (to US/EU) | $2,000 - $5,500 | Peak season adds 10-30% |
| Marine insurance (ICC-A) | 0.3 - 0.5% of cargo value | Non-negotiable for stone — breakage risk |
| Import duty | 0 - 28.7% | By market and HS code (see tables above) |
| VAT/GST | 5 - 27% | Recoverable for registered businesses |
| Port charges | $200 - $600 | Terminal handling, documentation |
| Customs brokerage | $150 - $500 | Per entry |
| Inland destination trucking | $300 - $1,500 | Port to warehouse/jobsite |
Realistic ranges for each component on a 20ft stone container (2026):
Landed Cost = Factory Price + Inland China Trucking + Export Clearance + Ocean Freight + Marine Insurance + Import Duty + VAT/GST + Port Charges + Customs Brokerage + Inland Destination Trucking
Every stone buyer should maintain a landed-cost spreadsheet. The complete formula:
Landing Cost Calculation: The Complete Formula
Professional advice: get a binding ruling for recurring products. The US CBP offers binding rulings (HQ rulings) on classification; the EU offers Binding Tariff Information (BTI). Both are free and protect you from reclassification disputes.
- Polished vs unpolished: A polished slab is "further worked" and may fall under a different subheading than a sawn slab. Declare the actual finish.
- Aggregate vs dimension stone: Crushed stone for aggregate (chapter 25) is a completely different product class from dimension stone (chapter 68). Mixing them up is a red flag to customs.
- Composite products: Stone with metal components (stone-anchored systems, stone with steel rails) may shift classification entirely. When in doubt, ask the broker before shipping.
- Country-specific 8-10 digit codes: The 6-digit HS code is international, but the US (HTSUS), EU (TARIC), and others extend it. Two different markets can apply different sub-rates to the same product — check both.
Common Classification Mistakes
Chapter 68 covers worked monumental and building stone. The critical codes: 6802.21 (marble, travertine, alabaster — cut or sawn with a flat or even surface), 6802.23 (granite — same), 6802.29 (other stone), 6802.91/6802.93 (further worked marble/granite), 6802.99 (other further worked), and 6801.00 (setts, curbstones, flagstones). The boundary matters: "simply cut or sawn with flat or even surface" (the 6802.9x group) vs "further worked" (polished, honed, shaped) determines both rate and classification risk.
Chapter 68 — Worked Stone (Higher Duty)
Chapter 25 covers unworked or minimally worked stone. The key codes: 2515 (marble, travertine, alabaster — rough or roughly trimmed), 2516 (granite, sandstone, porphyry, basalt — rough), and 2517 (pebbles, gravel, chippings). Rough stone typically enters at 0% duty in most markets because it is raw material for local processing. The catch: "roughly trimmed or cut, by sawing or otherwise, into blocks or slabs of a rectangular shape" is still chapter 25 — but once stone is polished, ground, or otherwise worked, it moves to chapter 68 and higher rates.
Chapter 25 — Rough Stone (Lower or Zero Duty)
HS code classification is where most duty mistakes happen. The natural stone codes split into two families that behave very differently:
HS Code Classification for Stone: A Field Guide
Other Import Costs to Budget
Duties are only one component of landed cost. Factor in:
- Customs brokerage fees: $150-500 per entry (varies by country and complexity)
- Port handling charges: $200-600 per container (terminal handling, documentation)
- Inland trucking from port: $300-1,500 depending on distance
- Bond fees (US): 0.5-1% of declared value if using a customs bond
- Inspection fees: If customs examines your container ($200-500)
- Warehouse/storage: If you cannot take delivery immediately ($50-100/day per container)
Request a Landed Cost Quote for Your Market
Further Reading
Related guides: How to Import Stone from China: Complete B2B Guide · Marble Price Guide 2026 · Stone Container Loading Guide · FOB & CIF Pricing Terms
External references: ASTM C615 Granite Standard · ASTM C503 Marble Standard
Frequently Asked Questions
How much import duty do I pay on stone from China to the USA?
As of 2026, the effective rate for polished granite or marble slabs from China to the US is 28.7% — the 3.7% general duty on HS 6802.23/6802.21 plus 25% Section 301 tariff. Granite tiles and pavers (6802.93) face a flat 25% (general duty is free). Tombstones carry 31.5% (6.5% + 25%). Verify current exclusion lists at USTR.gov — some product categories have qualified for temporary exclusions.
What HS codes apply to natural stone?
The most common codes: 6802.23 (worked granite), 6802.21 (worked marble/travertine/alabaster), 6802.29 (other worked stone such as sandstone and slate), 6802.91/6802.93 (simply cut or sawn marble/granite), 6802.99 (other worked stone n.e.s.), and 6801.00 (setts, curbstones, flagstones). Classifying your product correctly matters — a one-digit error can change your duty rate by 20% or more.
Are there tariffs on Chinese stone in the EU or UK?
The EU applies a flat 3% most-favored-nation rate to most worked natural stone from China, plus destination-country VAT of 17-27% (recoverable for registered businesses). CE marking is required under the EU Construction Products Regulation 305/2011. The UK uses UK Global Tariff rates, currently aligned with the EU at 3% for natural stone, plus 20% VAT, with UKCA marking replacing CE for UK market access.
Which market has the lowest import duty for Chinese stone?
Canada is the most tariff-friendly major market — 0% MFN duty on most natural stone products, with only GST/HST of 5-15% by province. Australia charges 5% but most stone qualifies for zero duty under the China-Australia Free Trade Agreement (ChAFTA). The GCC (UAE, Qatar, Kuwait) applies a flat 5% Common External Tariff. Japan applies 0% on most worked stone under WTO MFN schedules.