EU Combined Nomenclature · CN code · HS 6804.10

6804 10 00: Millstones and grindstones for milling, grinding or pulping

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials:
6804 10 00 Millstones and grindstones for milling, grinding or pulping

Country of origin Valid on

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 3

VAT standard rate of the member state of import, 17% to 27%

Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 4

Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
Applies to goods from
all countries

Legal act
Regulation 2658/87
Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Duty on low-value parcelsLow-value consignment customs duty 3 EUR

Applies to goods from
all countries

In force
until 31 October 2026

Legal act
Regulation 0382/26
Duty on low-value parcelsLow-value consignment customs duty 3 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 0382/26
Documents
- C127 Merchant product identifier
- C128 Non-standardised manufacturer product identifier
- C129 Standardised manufacturer product identifier
- Y081 No standardised manufacturer product identifier for the declared product exists
Handling feeUnion handling fee 2 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 2108/26
Documents
- Y126 Goods sold in distance sales

Import requirements 3

Import controlImport control - Waste
Applies to goods from
all countries

Legal act
Regulation 1157/24
Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Import control
Applies to goods from
Ukraine

Legal act
Regulation 0692/14
Documents
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
Import control
Applies to goods from
Ukraine

Legal act
Regulation 0263/22
Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 4

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measures	Destination	Legal act	Validity
Export controlSanctions regime: Russia	Russia	Regulation 0833/14	26 January 2026
Export controlSanctions regime: Belarus	Belarus	Regulation 0765/06	26 April 2026
Export control - Waste	Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States	Regulation 1157/24	21 May 2026
Export control - Waste	All third countries (except Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States)	Regulation 1157/24	21 May 2026

TARIC data as of 25 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

Austria 20%
Belgium 21%
Bulgaria 20%
Croatia 25%
Cyprus 19%
Czechia 21%
Denmark 25%
Estonia 24%
Finland 25.5%
France 20%
Germany 19%
Greece 24%
Hungary 27%
Ireland 23%
Italy 22%
Latvia 21%
Lithuania 21%
Luxembourg 17%
Malta 18%
Netherlands 21%
Poland 23%
Portugal 23%
Romania 21%
Slovakia 23%
Slovenia 22%
Spain 21%
Sweden 25%

TEDB · 25 October 2026

EU: imports by month · HS 6804.10

last 12 months€5.6m-4.5% · previous 12 months

Average import price€7.13 per kg

Preferential rate0%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	€1.4m	25.4%	+23.5%
India	€1.3m	23.2%	+6.7%
United States	€872k	15.5%	-13.7%
Switzerland	€703k	12.5%	-10.1%
Israel	€364k	6.5%	+5.7%
Türkiye	€187k	3.3%	+37%
Japan	€179k	3.2%	-75.3%
Taiwan	€139k	2.5%	+188.8%

Same subheading in other tariffs

6804.10 Millstones and grindstones for milling, grinding or pulping

UK Free Third-country duty 1 tariff line

Türkiye Free Third-country duty 2 tariff lines

USA Free General (MFN) 1 tariff line

Canada Free Third-country duty 1 tariff line

Mexico Free Third-country duty 2 tariff lines

Brazil 5.4% Third-country duty 1 tariff line

Argentina 5.4% Third-country duty 1 tariff line

Peru Free Third-country duty 1 tariff line

New Zealand Free Third-country duty 1 tariff line

Japan 1.5% – 2.3% Third-country duty 2 tariff lines · average 1.9%

Taiwan 2.5% – 3% Third-country duty 3 tariff lines · average 2.7%

GCC 5% Third-country duty 1 tariff line

Switzerland Free Third-country duty 1 tariff line

Norway Free Third-country duty 1 tariff line

North Macedonia 15% Third-country duty 1 tariff line

Nigeria 10% Third-country duty 1 tariff line

Legal notes

Chapter notes: Chapter 68 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

6804 · Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials

Waste and scrap of hand-polishing stones, whetstones, oilstones, hones, millstones, grindstones, grinding wheels and the like made of natural or agglomerated artificial abrasives are not covered by this heading (subheading 2530 90 00).

6804 10 00 · Millstones and grindstones for milling, grinding or pulping

See the HS Explanatory Note to subheading 6804 10.

General notes to the chapter

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS

General

This chapter covers not only articles ready for use but also, under some headings, semi-manufactures which may require further processing before they can be used for the purpose intended (for example, mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate of heading 6812).

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

Year	Description	Third-country duty	Supplementary unit
2026	Millstones and grindstones for milling, grinding or pulping	Free	—
2025	unchanged	Free	—
2024	unchanged	Free	—
2023	unchanged	Free	—
2022	unchanged	Free	—
2021	unchanged	Free	—
2020	unchanged	Free	—
2019	Millstones and grindstones for milling, grinding or pulping	Free	—

In the EU Combined Nomenclature, 6804 10 00 is one of 1 line under subheading 6804.10, millstones and grindstones for milling, grinding or pulping.

The third-country duty is free, and quantities are declared in —.

In the 12 months to August 2026, the EU imported goods of subheading 6804.10 worth €5.6m (down 4% on the year before), at an average of €7.13 per kg; China supplied 25%, followed by India.

For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 5.4%, the Argentina duty is 5.4%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 1.5%–2.3%, the Taiwan duty is 2.5%–3%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 10%.

EU member states imported goods of subheading 6804.10 worth US$13m in 2024.

Questions and answers

What is the EU import duty for CN code 6804 10 00?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

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