Sourcing limestone paving slabs from China

UK duty on limestone paving slabs

Heading 6801 covers natural stone setts, curbstones and flagstones, excluding slate. This guide concerns limestone paving slabs. The table shows buying specifications within the same tariff line, rather than separate commodity lines. See the wider stone paving guide for setts and kerbs.

Read from the UK Trade Tariff on 4 October 2026, code 6801 00 00 00 carries 0% duty for goods from China. The supplied tariff data records no anti-dumping or countervailing duty, suspensions or attached import controls. Import VAT is normally 20%; see UK import duty and VAT.

Confirm the commodity code using photographs, intended use and details of the surface and edge working. Do not classify every limestone slab as paving: more extensively worked or polished stone can fall under heading 6802.

Specify the limestone, finish and performance

Name the stone, quarry and bed, and retain an approved sample showing the permitted colour range, veins and fossil markings. Specify length, width, thickness, tolerances, edge profile and face finish. Clarify whether thickness is calibrated or follows the natural split surface, and agree how different sizes will be packed and identified.

For external natural stone paving slabs covered by BS EN 1341, confirm the declaration-of-performance and conformity-marking requirements with the relevant construction-products authority. CE marking remains available for construction products supplied in Great Britain; confirm whether UKCA is an appropriate option for the supplied product. Ask for declared flexural strength, slip resistance, water absorption and freeze-thaw performance matching the supplied stone and finish, rather than a report for another quarry.

Worked duty example

Illustrative example, not a quote: Illustrative order: 25 tonnes of palletised limestone paving slabs under 6801 00 00 00, invoiced at £9,000 free on board, with £3,500 of freight and insurance to the UK. The customs value is £12,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £12,500, so it is £2,500. 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

Stone: compare slabs from different pallets with retained samples in daylight. Check the agreed colour range, veins, rust spots, cracks and chipped edges.

Dimensions: measure sampled lengths, widths and thicknesses against the agreed tolerances. Check edge squareness and that mixed-size packs match the laying schedule.

Performance documents: match the declaration, marking and test reports to the stone and finish ordered. Check the declared slip and freeze-thaw performance. Use the quality inspection guide to brief the inspector.

Packing: check pallet condition, strapping, separators and edge protection before loading and on arrival. Solid wood pallets and crates used for imports into Great Britain must meet ISPM15 requirements.

What goes wrong

A quarry or bed substitution can change colour and strength while the supplier keeps the same sales name. Thickness variation makes laying difficult; unnoticed cracks and weak edges become breakages in transit. An approved dry sample can also hide the appearance of the stone when wet, so agree the acceptance sample before ordering.

A different face finish can undermine the relevance of the slip report, while unsuitable frost performance can lead to cracking or spalling outdoors. Check documents before shipment and photograph damaged packs on arrival before the slabs are distributed or laid.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.