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Tariff item · Chapter 68 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…

HS 6815 99 90Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included: other

Articles of stone, plaster, cement, asbestos, mica or similar materials

Customs duty
10%
Tariff rate
GST now
5%
or 0%, 6%, 12% or 18% for some goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
8% to 17%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–EFTA TEPA53/2025-Customs0%Iceland, Norway
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Australia ECTA4.3%Australia
SAFTA5%Sri Lanka
India–EFTA TEPA51/2025-Customs7.14%Switzerland, Liechtenstein
SAPTA9%Bangladesh, Bhutan, Sri Lanka, Maldives, Nepal

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

* Elements of filters should be classified as per their constituent material. elements of filters made up of paper should be classified under cth 4812 or 4823; elements of filters made up of of textile material for technical use should be classified under cth 5911; elements of filters made up of glass should be classified under cth 7019. filters itself should be classified under heading 8421. ref CBIC circular 24/2013-CUS DT 27-06-2013.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%, or 0%, 6%, 12% or 18% for some goods.
  • Until 21 September 2025 12%, or 0%, 6% or 18% for some goods.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 19Stone art ware, stone inlay work5%
02/2022-Integrated Tax (Rate)Schedule Table, S.No. 1Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks6%
14/2025-Integrated Tax (Rate)Schedule Schedule, S.No. 1Fly ash bricks; Fly ash aggregates; Fly ash blocks12%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 231Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks Fly ash aggregates; Fly ash blocks]18%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 124Deities made of stone, marble or woodNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 293Idols of wood, stone [including marble] and metals [other than those made of precious metals]5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 400Sand lime bricks or Stone inlay work5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 6%, 12% or 18%22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 02/2022-Integrated Tax (Rate); 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate)
From 22 Sep 20250%, 5%, 6%, 12% or 18%22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 02/2022-Integrated Tax (Rate); 14/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate); 10/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
6815Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included1%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6815 99, and China's below.

China: the same goods (6815 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 10 expired under 6815 99. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
6815.99.40.00Basalt fibres and articles thereof玄武岩纤维及其制品17%MFN rate (no APTA concession on this line)17%13%13%None
6815.99.90.10Electro-fused high-zirconia bricks, with a zirconia content > 87%电熔高锆质砖,氧化锆含量大于87%8%China's provisional rate, lower than MFN10%13%0%None
6815.99.90.90Other unlisted articles of stone or other mineral substances其他未列名石制品及矿物制品10%MFN rate (no APTA concession on this line)10%13%0%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

6815.99.20carbon fibres

6815.99.20.00carbon fibres碳纤维Expired
Unit
kg
MFN import duty
17.5%
Provisional import duty
None
General import duty
70.0%
Import VAT
17.0%
Consumption tax
0.0%
Export duty
0.0%
Provisional export duty
None
Export VAT rebate
5.0%
Updated by China
4 Jan 2022
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
6815.99.20.10Dual-use controlled carbon fibres两用物项管制的碳纤维Expired
Unit
kg
MFN import duty
17%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
4 Jan 2022
Licences and certificates
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
Inspection and quarantine

None.

What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Material材质
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6815992010999Dual-use controlled carbon fibers (specific modulus ≥ 12.7×106m, or specific tensile strength ≥ 23.5×104m)两用物项管制的碳纤维(比模量≥12.7×106m,或比抗拉强度≥23.5×104m)
6815.99.20.90Other carbon fibres其他碳纤维Expired
Unit
kg
MFN import duty
17%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
4 Jan 2022
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Material材质
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6815992090999Other carbon fibres其他碳纤维

6815.99.31carbon fabric

6815.99.31.00carbon fabric碳布Expired
Unit
kg
MFN import duty
17%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
4 Jan 2022
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Material材质
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6815993100999carbon fabric碳布

6815.99.32Carbon fiber prepregs

6815.99.32.10Dual-use controlled carbon fibre prepregs两用物项管制的碳纤维预浸料Expired
Unit
kg
MFN import duty
17%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
4 Jan 2022
Licences and certificates
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
Inspection and quarantine

None.

What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Material材质
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6815993210999Carbon fibre prepregs (articles) subject to dual-use controls两用物项管制的碳纤维预浸料(制品)
6815.99.32.90Other carbon fibre prepregs其他碳纤维预浸料Expired
Unit
kg
MFN import duty
17%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
4 Jan 2022
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Material材质
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6815993290999Other carbon fibre prepregs (articles)其他碳纤维预浸料(制品)

6815.99.39Other

6815.99.39.00Other carbon fiber products其他碳纤维制品Expired
Unit
kg
MFN import duty
17%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
4 Jan 2022
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Material材质
  • 5.Carbon fibre yarn, specify carbon content, specific modulus and specific ultimate tensile strength碳纤维纱线请注明碳含量、比模量和比极限抗拉强度
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6815993900999Other carbon fiber products其他碳纤维制品
6815.99.39.91Other carbon fibre yarn, with carbon content > 90%其他碳含量>90%碳纤维纱线Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
4 Jan 2022
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
6815.99.39.99Other carbon fiber products其他碳纤维制品Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
4 Jan 2022
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%

6815.99.40Basalt fibres and articles thereof

6815.99.40.00Basalt fibres and articles thereof玄武岩纤维及其制品
Unit
kg
MFN import duty
17%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material材质
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
13.6%
Serbia
13.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
8.8%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
9.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 6815994000999Basalt fibres and articles thereof玄武岩纤维及其制品

6815.99.90Unlisted articles of stone or other mineral substances

6815.99.90.10Electro-fused high-zirconia bricks, with a zirconia content > 87%电熔高锆质砖,氧化锆含量大于87%
Unit
kg
MFN import duty
10%
Provisional import duty
8%
General import duty
70%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material材质
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.2%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
8.8%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
9.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 6815999010999Electro-fused high-zirconia bricks, with a zirconia content > 87%电熔高锆质砖,氧化锆含量大于87%
6815.99.90.90Other unlisted articles of stone or other mineral substances其他未列名石制品及矿物制品
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material材质
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.2%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
8.8%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
9.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 6815999090999Other unlisted articles of stone or other mineral substances其他未列名石制品及矿物制品
6815.99.90.00Other unlisted articles of stone or other mineral substances其他未列名石制品及矿物制品Expired
Unit
kg
MFN import duty
10%
Provisional import duty
8%
General import duty
70%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material材质
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
1.8%
Iceland
0%
Australia
0%
South Korea
3.5%
Georgia
0%
Mauritius
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
15.9%
CIQ codes
  • 6815999000999Other unlisted articles of stone or other mineral substances其他未列名石制品及矿物制品

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.