Subheading · Chapter 68 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…
HS 6815 99Articles 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%
- 4 tariff items
- GST now
- 0%, 5%, 6%, 12% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 8% to 17%
- On Indian goods
Codes under this subheading
4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 6815 99 10 | Bricks and tiles of fly ash | 10% | 0%, 5%, 6%, 12% or 18% | kg |
| 6815 99 20 | Sanitary wares, kitchen wares and other made up articles of fly ash | 10% | 0%, 5%, 6%, 12% or 18% | kg |
| 6815 99 30 | Basalt fibre, filament and articles thereof conforming to ASTM D3039, C1185 | 10% | 0%, 5%, 6%, 12% or 18% | kg |
| 6815 99 90 | Other | 10% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 4 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5%, 6%, 12% or 18%, depending on the goods.
- Until 21 September 2025 0%, 6%, 12% or 18%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 02/2022-Integrated Tax (Rate)Schedule Table, S.No. 1 | Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks | 6% |
| 14/2025-Integrated Tax (Rate)Schedule Schedule, S.No. 1 | Fly ash bricks; Fly ash aggregates; Fly ash blocks | 12% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 231 | Articles 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. 124 | Deities made of stone, marble or wood | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 293 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 400 | Sand lime bricks or Stone inlay work | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 6%, 12% or 18% | 02/2022-Integrated Tax (Rate); 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5%, 6%, 12% or 18% | 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 6815 | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included | 1% | — |
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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 4 tariff items
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 code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 6815.99.40.00 | Basalt 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 |
| 6815.99.90.10 | Electro-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 MFN | 10% | 13% | 0% | None |
| 6815.99.90.90 | Other 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
Previous6814 90OtherOne level up6815Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or includedNext6901 00Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
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.