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

Heading 6804 covers millstones, grindstones, grinding wheels and sharpening stones. These products belong to Chapter 68 of the customs tariff, covering articles of stone, plaster, cement, asbestos, mica and similar materials. These are construction, decorative and technical materials with wide applications in construction and industry. Import of these products into the EU is subject to duty rates of 0% to 4% depending on the product type. Articles containing asbestos are subject to strict import restrictions under Directive 1999/77/EC banning asbestos in the EU. Construction products must have a Declaration of Performance (DoP) under Regulation (EU) No 305/2011. Heading 6804 is part of Chapter 68 (stone, ceramic, glass and cement products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 6804 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates.

Import of these products into the EU is subject to duty rates of 0% to 4% depending on the product type. Articles containing asbestos are subject to strict import restrictions under Directive 1999/77/EC banning asbestos in the EU. Construction products must have a Declaration of Performance (DoP) under Regulation (EU) No 305/2011. Duty rates for heading 6804 products range from 0% to 4%. Asbestos-containing products are banned in the EU - import is prohibited except in strictly defined cases. Construction products require a Declaration of Performance (DoP) and CE marking. Proper labelling of material, weight and country of origin is required. When importing goods under heading 6804 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 6804 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 6804 covers millstones, grindstones, grinding wheels and sharpening stones. Distinction from 6803 (worked slate and articles of slate) and 6805 (abrasive powder or grain on a base of te) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.