Subheading 6804 10 of the Combined Nomenclature covers millstones and grindstones used for milling, grinding and crushing grain and other food products. These articles are manufactured from natural stone such as sandstone or basalt, or from agglomerated abrasive materials formed into large discs or cylinders designed for installation in grain mills, groat mills and food processing plants. The decisive classification criterion is their specific use for milling and crushing food raw materials, which distinguishes them from industrial grinding wheels for metals or wood classified under subheadings 6804 21 and 6804 22. Traditional millstones are made from natural siliceous or quartzite rock, while modern industrial millstones are made from corundum, aluminium oxide or other hard abrasive materials bonded by a ceramic or resinoid bond. For customs classification purposes, trade documentation must clearly specify the material, dimensions and intended use in food processing. Classification follows the General Rules for the Interpretation of the CN, and a Binding Tariff Information ruling is recommended in cases of doubt.

The import of millstones and grindstones classified under subheading 6804 10 into the European Union is governed by the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an active EORI number and submit an electronic customs declaration. Import documentation should include a commercial invoice with a detailed product description (material, dimensions, weight, intended use in the food industry), a transport document (CMR, B/L or AWB), the manufacturer's technical specification and a proof of origin when claiming preferential tariff rates. Millstones that come into direct contact with food during the milling of grain may be subject to Regulation (EC) No 1935/2004 on materials and articles intended to come into contact with food — the importer should verify that the manufacturer holds documentation confirming that the stone material and bonding agent do not migrate into the milled product at levels hazardous to health. Where millstones are supplied as components or accessories for machinery, compliance with the Machinery Regulation (EU) 2023/1230 or the new Machinery Regulation (EU) 2023/1230 may be required. Current tariff rates and trade measures must be verified in the TARIC database.

The MFN customs duty rates applicable to subheading 6804 10 must be verified in the current TARIC database of the European Commission, as rates are subject to change. Preferential tariff rates may be available under EU free trade agreements including CETA with Canada, JEFTA with Japan, the UK-EU TCA, the EU-South Korea FTA and the Generalised Scheme of Preferences (GSP) for developing countries. To benefit from preferential rates, the importer must satisfy the applicable rules of origin and provide a valid EUR.1 movement certificate, an invoice declaration or a REX statement. The importer should verify in TARIC whether anti-dumping (AD) or countervailing (CVD) measures are in force for the specific country of origin. Products classified under Chapter 68 are not subject to the Carbon Border Adjustment Mechanism (CBAM) established by Regulation (EU) 2023/956, which applies to selected products from chapters 25, 26, 28, 29, 31, 72, 73, 76 and 57. The total landed cost of importation should include customs duty, VAT and any costs associated with compliance with food contact material requirements. All current trade measures are available in the TARIC database.

Millstones and grindstones for milling under CN 6804 10 carry a 0% EU duty. Used in grain and food processing industries.