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68043000
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALSMillstones, 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

Hand sharpening or polishing stones

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
19 docs
C669C670C672Y923X844Y719+13
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%WS 0%XC 0%XL 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

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ceramicsGRI 1GRI 6
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Diamond sharpening stone for knives

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stoneGRI 1GRI 3bGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification and scope of CN subheading 6804 30

CN subheading 6804 30 covers hand sharpening or polishing stones, regardless of whether their working part is made of natural stone or agglomerated abrasive materials, provided they are designed exclusively for hand operation and not for mounting on machines. Typical products include rectangular bench stones and pocket whetstones, cylindrical and tapered deburring sticks, polishing rods for jewellery, hand-held honing cones for sharpening scythe blades and scissors, ceramic sharpening sticks for kitchen knives, and abrasive rubbing bricks used in masonry and tile work. The decisive classification criterion is the hand-held method of use — absence of spindle bore, machine mounting thread or mechanical drive connection. Abrasive material may be natural stone (novaculite, Belgian stone) or agglomerated abrasive (aluminium oxide, silicon carbide, ceramic) without affecting classification. Products combining a hand abrasive stone with a handle or stick component require assessment of the component that imparts the essential character under GIR 3(b). Classification follows the General Rules for the Interpretation of the CN and Chapter 68 Notes.

Import requirements and legal framework for subheading 6804 30

Importing hand sharpening and polishing stones classified under CN 6804 30 into the European Union follows standard customs procedures. These articles are not subject to CE marking under the Machinery Directive 2023/1230 as they lack mechanical drive and present no machinery risk. Consumer products, including kitchen knife sharpening kits sold directly to end users, must comply with the General Product Safety Regulation (EU) 2023/988, which requires them to be safe, correctly labelled and accompanied by adequate instructions for safe use. Products destined for professional workshops may be subject to occupational health and safety requirements under national transpositions of Directive 89/391/EEC. The customs declaration must include an accurate goods description covering abrasive material, grit range, physical form and intended use, together with the customs value declared in accordance with the Union Customs Code. Where goods are imported from a country with an EU preferential trade agreement, applicable rules of origin must be met and evidenced with a valid proof of origin.

Market and industrial applications of hand stones — 6804 30

Hand sharpening and polishing stones classified under CN 6804 30 are used across professional trades, food service, manufacturing and the growing consumer market for quality kitchen tools. In professional kitchens, hand whetstones and ceramic sharpening sticks are essential maintenance tools that keep knife edges functional between more intensive machine sharpening cycles. Carpenters and joiners use hand bench stones to touch up chisel and plane edges without moving away from the workbench. In metal fabrication, cylindrical silicon carbide sticks and aluminium oxide deburring cones remove burrs and sharp edges from drilled holes, threaded bores and fabricated components where machine grinding is impractical. The consumer segment is driven by interest in Japanese sharpening techniques, artisan cooking and quality knives, sustaining demand for combination grit stone sets. Manufacturers and importers should ensure that grit designations, abrasive material type and country of origin are clearly stated on packaging to streamline customs clearance and end-user selection.

Hand sharpening stones — CN 6804 30

Hand sharpening or polishing stones under CN 6804 30 carry a 0% EU duty. Used for sharpening knives and tools.

Frequently asked questions

How does subheading 6804 30 relate to subheadings 6804 22 and 6804 23?
Subheading 6804 30 is material-neutral and form-based: it captures any hand-held sharpening or polishing stone regardless of whether it is natural or agglomerated. Subheadings 6804 22 and 6804 23 classify grindstones by material — agglomerated abrasive and natural stone respectively — and cover both machine-mounted and hand-held forms. When a product is hand-held, 6804 30 may take precedence depending on how the CN hierarchy is interpreted and whether specific exclusions apply.
Are combination dual-grit kitchen sharpening stones classified under 6804 30?
Yes, rectangular dual-grit sharpening blocks combining a coarse and a fine side, designed to be held by hand or placed on a countertop without machine mounting, are generally classified under CN 6804 30. Both natural stone and agglomerated aluminium oxide or silicon carbide versions qualify. The classification does not depend on the abrasive material but on the hand-held design and absence of machine-mounting features.
Do deburring sticks and honing rods fall under subheading 6804 30?
Cylindrical honing rods and deburring sticks intended for hand use — such as butcher honing steels with ceramic abrasive coating and silicon carbide deburring pencils — are generally classified under CN 6804 30. If a rod or stick is equipped with a shank designed to be clamped in a drill chuck or rotary tool, a different subheading may apply. The intended method of use and the presence of any machine attachment features are the determining factors.
What is the EU duty on whetstones CN 6804 30?
Hand sharpening stones under CN 6804 30 carry a 0% EU duty. Import VAT applies.