Concrete boulder
Concrete boulders and articles of cement or artificial stone
HSN 6810 99 10 (Concrete boulder) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under policy condition 4 of Chapter 68. Import of concrete boulders is generally free; however, rough or unprocessed blocks and slabs of agglomerated or artificial stone are Restricted, and processed tiles or slabs of agglomerated or artificial stone are freely importable only where the CIF value is US$ 50 or above per square metre.
- CIF value declaration from importer
- Import Licence from DGFT
- 1Confirm at the bill-of-entry stage whether the goods are rough or unprocessed blocks and slabs of agglomerated or artificial stone, which are Restricted, or processed tiles or slabs, which are freely importable. Misclassification between the two sub-categories is the primary enforcement trigger under ITC (HS) policy condition 4 of Chapter 68.ITC (HS) import policy, policy condition 4 of Chapter 68
- 2For processed tiles or slabs of agglomerated or artificial stone, verify that the declared CIF value is US$ 50 or above per square metre before filing the bill of entry. Consignments falling below the CIF threshold are treated as non-compliant with the free-import condition and attract Restricted-import enforcement.ITC (HS) import policy, policy condition 4 of Chapter 68
The most common error on this tariff line is conflating concrete boulders — which are generally free to import — with rough or unprocessed blocks and slabs of agglomerated or artificial stone, which are Restricted. Customs officers at the bill-of-entry stage will scrutinise product descriptions and test reports to determine processing status; an inaccurate product description that obscures the rough or unprocessed character of the goods exposes the consignment to detention, confiscation, and monetary penalty under the Customs Act, 1962.