Granite blocks or tiles
Worked granite blocks or tiles for building
HSN 6802 23 10 (Granite blocks or tiles) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), under which import is permitted freely provided the CIF value is USD 50 or above per square metre for slabs of maximum thickness 20 mm.
- MIP-compliant CIF declaration from DGFT
- Commercial invoice from exporter
- 1Verify that the CIF value declared on the bill of entry is USD 50 or above per square metre before filing. The MIP applies to slabs of maximum thickness 20 mm; consignments below the MIP threshold are not freely importable and are liable to Restricted-import enforcement under the ITC (HS) policy.ITC (HS) import policy, Chapter 68 — MIP condition for HSN 6802 23 10
- 2Ensure the commercial invoice and packing list clearly state the CIF unit value per square metre and the slab thickness, so the customs proper officer can verify MIP compliance at the bill-of-entry stage without referral.ITC (HS) import policy, Chapter 68 — MIP condition for HSN 6802 23 10
The most frequent error on this tariff line is undervaluing the CIF price per square metre — whether through bulk-price averaging across mixed thickness slabs or by omitting freight and insurance components — causing the declared unit value to fall below USD 50. A sub-MIP declaration exposes the consignment to detention and Restricted-import enforcement; the thickness ceiling of 20 mm is part of the MIP condition, so slabs exceeding 20 mm thickness should be confirmed against the applicable policy condition before shipment.