Subheading 6804 22 of the Combined Nomenclature covers grinding stones, grinding wheels, abrasive discs and other abrasive articles made of agglomerated abrasive materials other than diamond — including corundum (aluminium oxide Al2O3), electro-corundum, silicon carbide (SiC), cubic boron nitride (CBN in agglomerated form without a predominance of diamond) and similar abrasive materials bonded with a ceramic, resinoid or rubber bond. These are among the most widely used tooling items in the metalworking, engineering, automotive and woodworking industries. Corundum and electro-corundum wheels on vitrified (ceramic) bonds are used for grinding steel, cast iron and non-ferrous metal alloys; resinoid-bonded wheels are used for aggressive cutting-off and rough grinding applications. Silicon carbide wheels are used for machining non-ferrous materials, ceramics, stone, concrete and composites. Classification under subheading 6804 22 is distinguished from subheading 6804 21 (diamonds) and from abrasive articles with abrasive powder or grain on a flexible backing (Chapter 6805). Commercial documentation should specify the type of abrasive, bond type, grit size, dimensions and maximum operating speed.

The import of grinding wheels and abrasive discs classified under subheading 6804 22 into the European Union is subject to the Union Customs Code. The importer must hold an EORI number and submit a customs declaration with the correct CN code. Import documentation should include a commercial invoice with a technical description of the article (abrasive material, bond, dimensions, maximum operating speed), a transport document and the manufacturer's specification. Grinding wheels present a potential safety risk to the operator, so compliance with safety standards is of primary importance. These articles must comply with EN 12413 (bonded abrasive products — safety requirements) and must be marked with the maximum permissible operating speed. Placing these goods on the EU market requires the manufacturer or their authorised representative to draw up a declaration of conformity with the requirements of the Machinery Regulation (EU) 2023/1230 or, from 20 January 2027, the Machinery Regulation (EU) 2023/1230, where grinding wheels are supplied as finished articles intended for use on machines. The importer bears responsibility for the conformity of imported products with applicable safety requirements.

MFN customs duty rates for subheading 6804 22 must be verified in the TARIC database of the European Commission, as they are subject to change. Grinding wheels and abrasive discs are manufactured globally, with the largest exporters to the EU market being China, Japan, South Korea, the United States and India. The importer should check in TARIC whether anti-dumping (AD) or countervailing (CVD) measures are in force for the specific subheading and country of origin — abrasive products from China have been subject to anti-dumping proceedings in various categories and the current status of measures must be verified directly in TARIC. Preferential tariff rates may be available under EU free trade agreements including JEFTA with Japan, the EU-South Korea FTA, CETA with Canada and the TCA with the United Kingdom, subject to proper documentation of origin. Imports from Russia are subject to EU sanctions restrictions covering a broad range of goods. Products under Chapter 68 are not subject to the CBAM mechanism. The total cost of importation includes customs duty, VAT and any costs associated with safety certification of the product.

Grinding discs and wheels of agglomerated abrasives (corundum, silicon carbide) under CN 6804 22 carry a 0% EU duty. Used in metallurgy and metal working.