Sourcing decorative gravel and stone from China
Pebbles, gravel, crushed stone and marble or other stone chippings from China, mostly decorative garden stone and terrazzo chippings, pay 0% UK duty on all seven lines of heading 2517. Imported aggregate can be liable to Aggregates Levy when it is first commercially exploited in the UK, and the importer normally registers, so check the levy before pricing.
0% duty
Read from the UK Trade Tariff on 17 November 2026, heading 2517 covers pebbles, gravel and broken or crushed stone of a kind used for concrete aggregates, road metalling or ballast, macadam, and granules, chippings and powder of stone. All seven lines carried 0% on goods from China, with no anti-dumping measure. The tariff also attaches a waste import control; new material clears on a declaration that it is not waste under the retained waste shipments regulation.
Paving, setts and worked stone are covered in our paving and setts guide, and marble blocks in our marble blocks guide; confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Pebbles, gravel, shingle and flint | 2517 10 10 00 | 0% | None |
| Limestone, dolomite and other calcareous stone, broken or crushed | 2517 10 20 00 | 0% | None |
| Other broken or crushed stone | 2517 10 80 00 | 0% | None |
| Macadam of slag, dross or similar industrial waste | 2517 20 00 00 | 0% | None |
| Tarred macadam | 2517 30 00 00 | 0% | None |
| Granules, chippings and powder of marble | 2517 41 00 00 | 0% | None |
| Granules, chippings and powder of other stone | 2517 49 00 00 | 0% | None |
Aggregates Levy
HMRC guidance says imported aggregate is treated in the same way as aggregate from the UK: the levy is not due when it arrives, but when it is commercially exploited in the UK, for example used for construction, mixed with anything other than water, or supplied onwards under an agreement made while it is in the UK. Only one party should register, normally the importer.
Some materials are outside the levy's definition of aggregate or exempt, and from 1 April 2026 the levy is devolved to Scotland, so check how your product and destination are treated with HMRC before you set prices.
Worked duty example
Illustrative example, not a quote: 20 tonnes of polished black pebbles in 20 kg bags under 2517 10 10 00, invoiced at £6,000 free on board, with £2,400 of freight and insurance to the UK. The customs value is £8,400. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £8,400, so it is £1,680. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.
Inspection checklist
Grading: sieve samples against the size range and check for dust and fines.
Appearance: compare colour and polish with the approved sample, wet and dry.
Packing: check bag strength, pallet wrapping and weights. See our quality inspection guide.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
What goes wrong
Stone orders fail on grading, colour and freight. Too many fines or oversize stones, colours that fade or change when wet, split bags, and freight that outweighs the goods' value.
Cambridge China Bridge sources landscaping stone for UK garden centres and landscapers by the container. See container programmes.
Frequently asked questions
What is the UK import duty on pebbles and gravel from China?
Read from the UK Trade Tariff on 17 November 2026, all seven lines of heading 2517 carried 0% from China.
Does Aggregates Levy apply to imported gravel?
Imported aggregate can be liable when it is first commercially exploited in the UK, and the importer normally registers; check with HMRC.
Are paving stones in heading 2517?
No. Paving, setts and worked stone are classified elsewhere.
What should I check on decorative pebbles?
Size grading, fines, colour wet and dry, and bag strength.