# European Union tariff lines under HS 6804.21 > The European Union tariff splits HS 6804.21 (other millstones, grindstones, grinding wheels and the like: Of agglomerated synthetic or natural diamond) into 4 national lines: 6804 21 00 20 (discs - of synthetic diamonds which are agglomerated with a metal alloy, ceramic alloy or plastic alloy, - having a self-sharpening effect by constant release of the diamonds, - suitable for abrasive cutting of wafers, - whether or not containing a hole in the centre, - whether or not on a support - with a weight of not more than 377 g per piece and - with an external diameter of not more than 206 mm), 6804 21 00 40 (steel wire used for cropping and squaring semiconductors: -coated with diamond grains of 5µm or more, but not more than 55µm -wire diameter 23 µm or more but not more than 350 µm, -having a breaking strength of 11 N or more, but not more than 170 N), 6804 21 00 50 (wheels suitable for grinding, rounding, polishing, aligning or cutting: -composed of metal base and agglomerated synthetic or natural diamonds, -whether or not containing a hole in the centre, -with an external diameter not more than 870 mm, for machines for the manufacture of semiconductor wafers) and 6804 21 00 90 (other). The general (MFN) duty is 1.7% on all 4 lines. Source: https://border.bot/countries/european-union/hs-codes/680421 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 68](https://border.bot/countries/european-union/hs-codes/68) / [6804.21](https://border.bot/countries/european-union/hs-codes/680421) ## Key facts - HS subheading: [6804.21](https://border.bot/hs-codes/680421) - Duty (MFN): 1.7% - National lines: 4 - Import VAT/GST in the European Union: VAT 21% - De minimis in the European Union: Flat €3 duty up to €150; tax always charged - Tariff: [European Union](https://border.bot/countries/european-union) - Chapter: 68: Articles of stone, plaster, cement, asbestos, mica or similar materials ## European Union lines under 6804.21 The European Union tariff splits HS 6804.21 (other millstones, grindstones, grinding wheels and the like: Of agglomerated synthetic or natural diamond) into 4 national lines: 6804 21 00 20 (discs - of synthetic diamonds which are agglomerated with a metal alloy, ceramic alloy or plastic alloy, - having a self-sharpening effect by constant release of the diamonds, - suitable for abrasive cutting of wafers, - whether or not containing a hole in the centre, - whether or not on a support - with a weight of not more than 377 g per piece and - with an external diameter of not more than 206 mm), 6804 21 00 40 (steel wire used for cropping and squaring semiconductors: -coated with diamond grains of 5µm or more, but not more than 55µm -wire diameter 23 µm or more but not more than 350 µm, -having a breaking strength of 11 N or more, but not more than 170 N), 6804 21 00 50 (wheels suitable for grinding, rounding, polishing, aligning or cutting: -composed of metal base and agglomerated synthetic or natural diamonds, -whether or not containing a hole in the centre, -with an external diameter not more than 870 mm, for machines for the manufacture of semiconductor wafers) and 6804 21 00 90 (other). The general (MFN) duty is 1.7% on all 4 lines. - [6804 21 00 20](https://border.bot/countries/european-union/hs-codes/6804210020) Other millstones, grindstones, grinding wheels and the like, Of agglomerated synthetic or natural diamond, Discs - of synthetic diamonds which are agglomerated with a metal alloy, ceramic alloy or plastic alloy, - having a self-sharpening effect by constant release of the diamonds, - suitable for abrasive cutting of wafers, - whether or not containing a hole in the centre, - whether or not on a support - with a weight of not more than 377 g per piece and - with an external diameter of not more than 206 mm. Duty (MFN): 1.7% - [6804 21 00 40](https://border.bot/countries/european-union/hs-codes/6804210040) Other millstones, grindstones, grinding wheels and the like, Of agglomerated synthetic or natural diamond, Steel wire used for cropping and squaring semiconductors: -coated with diamond grains of 5µm or more, but not more than 55µm -wire diameter 23 µm or more but not more than 350 µm, -having a breaking strength of 11 N or more, but not more than 170 N. Duty (MFN): 1.7% - [6804 21 00 50](https://border.bot/countries/european-union/hs-codes/6804210050) Other millstones, grindstones, grinding wheels and the like, Of agglomerated synthetic or natural diamond, Wheels suitable for grinding, rounding, polishing, aligning or cutting: -composed of metal base and agglomerated synthetic or natural diamonds, -whether or not containing a hole in the centre, -with an external diameter not more than 870 mm, for machines for the manufacture of semiconductor wafers. Duty (MFN): 1.7% - [6804 21 00 90](https://border.bot/countries/european-union/hs-codes/6804210090) Other millstones, grindstones, grinding wheels and the like, Of agglomerated synthetic or natural diamond, Other. Duty (MFN): 1.7% ## Import VAT and de minimis in the European Union The European Union charges VAT on imports at a standard rate of 21%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. ## In other countries National tariff lines under 6804.21 are live on border.bot for the United States (4 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/680421): 4 lines, used by 1 other country - [The Harmonized System text for 6804.21](https://border.bot/hs-codes/680421) - Previous subheading: [6804.10](https://border.bot/countries/european-union/hs-codes/680410) Millstones and grindstones for milling, grinding or pulping - Next subheading: [6804.22](https://border.bot/countries/european-union/hs-codes/680422) Of other agglomerated abrasives or of ceramics ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 6804.21? The European Union tariff splits HS 6804.21 (other millstones, grindstones, grinding wheels and the like: Of agglomerated synthetic or natural diamond) into 4 national lines: 6804 21 00 20 (discs - of synthetic diamonds which are agglomerated with a metal alloy, ceramic alloy or plastic alloy, - having a self-sharpening effect by constant release of the diamonds, - suitable for abrasive cutting of wafers, - whether or not containing a hole in the centre, - whether or not on a support - with a weight of not more than 377 g per piece and - with an external diameter of not more than 206 mm), 6804 21 00 40 (steel wire used for cropping and squaring semiconductors: -coated with diamond grains of 5µm or more, but not more than 55µm -wire diameter 23 µm or more but not more than 350 µm, -having a breaking strength of 11 N or more, but not more than 170 N), 6804 21 00 50 (wheels suitable for grinding, rounding, polishing, aligning or cutting: -composed of metal base and agglomerated synthetic or natural diamonds, -whether or not containing a hole in the centre, -with an external diameter not more than 870 mm, for machines for the manufacture of semiconductor wafers) and 6804 21 00 90 (other). ### What is the duty on HS 6804.21 in the European Union? The general (MFN) duty is 1.7% on all 4 lines. ## Sources and updates The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026. The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026. This page was last updated on 11 October 2026. Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/680421.json