✓ Can be used in a customs declarationData: 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 30 00 Hand sharpening or polishing stones
What you pay
Importing into EU
Customs dutyFree standard rate depends on the country of origin
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
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 26 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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
EU: imports by month · HS 6804.30
last 12 months€24.5m-3.7% · previous 12 months
Average import price€8.32 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
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 30 00 · Hand sharpening or polishing stones
See the HS Explanatory Note to heading 6804, first paragraph, (4).
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).
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
Hand sharpening or polishing stones
Free
—
2025
unchanged
Free
—
2024
unchanged
Free
—
2023
unchanged
Free
—
2022
unchanged
Free
—
2021
unchanged
Free
—
2020
unchanged
Free
—
2019
Hand sharpening or polishing stones
Free
—
In the EU Combined Nomenclature, 6804 30 00 is one of 1 line under subheading 6804.30, hand sharpening or polishing stones.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 6804.30 worth €24.5m (down 4% on the year before), at an average of €8.32 per kg; China supplied 57%, followed by Japan.
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 10%, 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 2.6%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 6804.30 worth US$43m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 6804 30 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.
Where does the EU import these goods from?
For subheading 6804.30 as a whole, the largest supplier from outside the EU in 2024 was China (US$9m), followed by the United States.
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EU Combined Nomenclature · CN code · 
China
Japan
United States
Switzerland
United Kingdom
Mexico
South Korea
Vietnam
Türkiye
Canada
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Norway
North Macedonia
Nigeria