Slabs
Marble slabs, merely cut into rectangular shape
HSN 2515 12 20 (Slabs of marble, travertine, or other calcareous building stone) is subject to the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), with a Minimum Import Price (MIP) of US$ 40 per square metre for slabs of maximum 20 mm thickness. A separate DGFT Registration Certificate regime applies to imports from Bhutan, permitting up to 10,000 metric tonnes annually under HS codes 2515 and 6802 without the MIP condition.
- MIP-compliant CIF declaration to CBIC
- Registration certificate from DGFT
- ITC (HS) policy compliance declaration
- 1Verify that the consignment CIF value is at or above US$ 40 per square metre before filing the bill of entry, where slab thickness does not exceed 20 mm. A CIF-deficient consignment is non-compliant with the Restricted-import policy condition and is liable to detention at the port of entry.ITC (HS) 2022 Schedule I Import Policy · Policy conditions (3) and (4) of Chapter 25
- 2If importing marble from Bhutan under the annual 10,000 MT quota across HS codes 2515 and 6802 without the MIP condition, obtain a valid DGFT Registration Certificate before shipment. The Registration Certificate is issued on a financial-year basis and must be current at the bill-of-entry stage.DGFT Notification 60/2015-20 dated 14-03-2023 · Policy conditions (3) and (4) of Chapter 25
- 3Ensure full compliance with the application and issuance procedure for the Bhutan-origin Registration Certificate as set out in paragraphs 1(i to vii) and 2 of DGFT Notification 61/2015-20. Non-compliance with the procedural requirements invalidates the Registration Certificate and reverts the consignment to the standard MIP-Restricted regime.DGFT Notification 61/2015-20 dated 20-03-2023
The most common error on this tariff line is treating the Bhutan-origin MIP exemption as unconditional. The 10,000 MT annual quota is shared across HS codes 2515 and 6802 combined, and the Registration Certificate is issued on a financial-year basis with a separately notified procedure — importers who ship before the certificate is formally issued, or who do not track quota consumption across both HS codes, find their consignment reverted to Restricted-import enforcement with the full MIP condition applied retrospectively.