CN subheading 6805 20 of the Combined Nomenclature covers abrasive powders or grains applied to a paper or paperboard backing, commonly known as sandpaper or abrasive sheets. The classification covers all forms of these products — sheets, rolls, discs and belts — where the carrier material is paper or paperboard. Abrasive grains used include aluminium oxide (corundum, Al2O3), silicon carbide (SiC), zirconia-alumina and natural or synthetic garnet. Subheading 6805 20 is distinguished within heading 6805 by the nature of the backing: paper or paperboard separates it from subheading 6805 10 (textile backing) and 6805 30 (other backings such as vulcanised fibre, nonwoven or polymer film). Classification is carried out in accordance with the General Rules for the Interpretation of the Combined Nomenclature (GRI), particularly Rules 1 and 6, and the Notes to Chapter 68, which is based on the Harmonized System of the World Customs Organization. These products are widely used in woodworking, automotive refinishing, metalworking and shipbuilding industries for surface preparation, stock removal and finishing by abrasion and sanding. In cases of classification doubt, applying for a Binding Tariff Information (BTI) ruling from the competent customs authority is recommended to secure legal certainty.

Importing goods under CN subheading 6805 20 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration in the AIS/IMPORT system stating the correct CN code and customs value. Required documents include: a commercial invoice with a detailed product description covering grain type, grit size (FEPA or ANSI designation) and backing type, a transport document (CMR, B/L or AWB), and a proof of origin if preferential duty rates are claimed. Sandpaper under subheading 6805 20 is generally not subject to specific product safety or CE marking requirements when used as an industrial tool, but importers must verify compliance with REACH (Regulation (EC) No 1907/2006) restrictions regarding restricted substances in resin binders. Certain abrasive products containing heavy metal compounds in their bonding agents may require safety data sheets (SDS). There are no specific import licences required for this product category. Current trade measures applicable to specific countries of origin must be verified in the European Commission TARIC database before lodging the customs declaration.

MFN duty rates for CN subheading 6805 20 should be verified in the European Commission TARIC database, as they may change through EU tariff regulations or trade defence instruments. Preferential duty rates may be available under FTA agreements concluded by the EU, including CETA (Canada), the EU-Japan EPA, the EU-South Korea Free Trade Agreement, the EU-UK Trade and Cooperation Agreement, and the Generalised Scheme of Preferences (GSP) for developing countries. To benefit from preferential rates, the importer must present valid proof of origin: an EUR.1 movement certificate, an invoice declaration by a REX-registered exporter, or a REX statement for shipments above EUR 6,000. Importers should verify in TARIC whether anti-dumping or countervailing measures apply to abrasive products from the specific country of origin, as the coated abrasives sector has been subject to EU trade defence investigations. VAT is charged on importation at the applicable national rate. Binding Tariff Information (BTI) is recommended in cases of classification doubt; a BTI ruling is valid for three years and binding on all EU customs authorities.

Abrasive powder on paper or paperboard backing under CN 6805 20 carries a 0% EU duty.