Subheading · Chapter 68 · Heading 6804

6804.23

6804.23: Other millstones, grindstones, grinding wheels and the like: of natural stone

Official description Of natural stone

6804.23 is a six-digit subheading of heading 6804, millstones, grindstones, grinding wheels and the like, without frameworks, for…, chapter 68.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 6804 23 00 00 Of natural stone Free

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • 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
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran
    Legal act
    S.I. 2019/461
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£526k-15.1% · previous 12 months
Average import price£7.12 per kg
Jan 2024: £17kFeb 2024: £28kMar 2024: £47kApr 2024: £29kMay 2024: £24kJun 2024: £35kJul 2024: £36kAug 2024: £132kSept 2024: £32kOct 2024: £73kNov 2024: £52kDec 2024: £26kJan 2025: £84kFeb 2025: £47kMar 2025: £41kApr 2025: £27kMay 2025: £107kJun 2025: £48kJul 2025: £48kAug 2025: £34kSept 2025: £14kOct 2025: £85kNov 2025: £45kDec 2025: £66kJan 2026: £31kFeb 2026: £49kMar 2026: £29kApr 2026: £58kMay 2026: £23kJun 2026: £39kJul 2026: £50kAug 2026: £36k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Spain £189k 35.8% +10%
China £170k 32.2% -49.4%
Germany £56k 10.6% +152.9%
Japan £49k 9.4% +372.9%
United States £45k 8.6% -1.6%
India £6k 1.1% +150.2%
Austria £3k 0.7% —
Indonesia £2k 0.4% —

Same subheading in other tariffs

World trade in 2024

6804.23 · US$100.4m

Trade value (US$) no reported trade < US$16.9kUS$16.9k+US$309.5k+US$1.8m+> US$6.7m

Exports: 115
  1. Mexico: US$26.5m
  2. China: US$22.2m
  3. United States: US$11.7m
  4. Japan: US$6.7m
  5. Thailand: US$6.3m
  6. Taiwan: US$3.7m
  7. Italy: US$3.2m
  8. Singapore: US$2.7m
  9. Germany: US$1.8m
  10. Spain: US$1.8m
  11. India: US$1.8m
  12. Jordan: US$1.7m
  13. South Korea: US$1.5m
  14. Türkiye: US$903.9k
  15. Malaysia: US$844.6k
  16. Netherlands: US$694.1k
  17. Austria: US$632.9k
  18. Indonesia: US$623.7k
  19. United Kingdom: US$465.3k
  20. Estonia: US$454.8k
  21. South Africa: US$361.9k
  22. Portugal: US$332.7k
  23. Palestinian Territories: US$326.2k
  24. France: US$325.2k
  25. Sweden: US$321.5k
  26. Switzerland: US$309.5k
  27. Hong Kong SAR China: US$280.1k
  28. Israel: US$164.4k
  29. Poland: US$147.8k
  30. Denmark: US$142.7k
  31. Australia: US$139.6k
  32. Belgium: US$107.8k
  33. Canada: US$104.4k
  34. Czechia: US$93.1k
  35. Brazil: US$83.5k
  36. Vietnam: US$82.1k
  37. Pakistan: US$81.9k
  38. New Zealand: US$70.3k
  39. Ghana: US$67.5k
  40. Zambia: US$62.7k
  41. Ireland: US$53.1k
  42. Lebanon: US$45.6k
  43. Lithuania: US$39.7k
  44. Slovenia: US$38.2k
  45. Brunei: US$36.9k
  46. Finland: US$26.5k
  47. Slovakia: US$25.9k
  48. United Arab Emirates: US$25.7k
  49. Norway: US$23.5k
  50. South Sudan: US$17.9k
  51. Bulgaria: US$17.3k
  52. Ukraine: US$16.9k
  53. Egypt: US$16.2k
  54. Peru: US$15.1k
  55. Panama: US$14.4k
  56. Colombia: US$13.9k
  57. Cambodia: US$13.8k
  58. Senegal: US$13.2k
  59. Romania: US$11k
  60. Greece: US$9.8k

Top exporters

RankCountryValueShare
1 Mexico US$26.5m 26.4%
2 China US$22.2m 22.1%
3 United States US$11.7m 11.6%
4 Japan US$6.7m 6.7%
5 Thailand US$6.3m 6.3%
6 Taiwan US$3.7m 3.6%
7 Italy US$3.2m 3.2%
8 Singapore US$2.7m 2.7%
9 Germany US$1.8m 1.8%
10 Spain US$1.8m 1.8%

Top importers

RankCountryValueShare
1 United States US$28m 27.9%
2 Mexico US$7m 7%
3 India US$6.6m 6.6%
4 Singapore US$6.5m 6.4%
5 China US$4.2m 4.2%
6 Thailand US$3.4m 3.4%
7 Philippines US$3.3m 3.3%
8 Saudi Arabia US$3.2m 3.2%
9 Malaysia US$2.9m 2.9%
10 Vietnam US$2.5m 2.5%

Subheading 6804.23 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 6804.23; the duty is duty-free.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £526.3k (down 15% on the year before), at an average of £7.12 per kg; Spain supplied 36%, followed by China.

World trade in these goods reached US$100.4m in 2024, down 5.2% on 2023.

Mexico was the largest exporter with 26.4% of the total, ahead of China.

Questions and answers

What is the HS code for other millstones, grindstones, grinding wheels and the like: of natural stone?

Other millstones, grindstones, grinding wheels and the like: of natural stone fall under HS subheading 6804.23, part of heading 6804, in section XIII of the Harmonized System.

What is the import duty on other millstones, grindstones, grinding wheels… in the UK?

Under the UK Global Tariff, imports under 6804.23 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other millstones, grindstones, grinding wheels… in the EU?

Under the EU Combined Nomenclature, imports under 6804.23 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other millstones, grindstones, grinding wheels…?

Mexico, with US$26.5m in 2024 (26.4% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Spain (36%), China (32%) and Germany (11%), out of total imports of £526.3k.