European Union tariff line 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
Last updated
Key facts
- Tariff line
- 6804 21 00 20
- Covers
- 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
- Supplementary unit
- Number of items (p/st), imports only
- Duty (MFN)
- 1.7%
- Preferential rates
- From 0% (56 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 6804.21
Summary
In the European Union tariff, line 6804 21 00 20 covers 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. The general (MFN) duty rate is 1.7%. It falls under HS subheading 6804.21 in heading 68.04 (chapter 68).
What this line covers
In the European Union tariff, line 6804 21 00 20 covers 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.
Its legal text is “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”, read under “Other millstones, grindstones, grinding wheels and the like” and “Of agglomerated synthetic or natural diamond”.
How it is structured
It falls under HS subheading 6804.21 in heading 68.04 (chapter 68). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 68
- Articles of stone, plaster, cement, asbestos, mica or similar materials
- Heading 68.04
- Millstones, 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
- Subheading 6804.21
- Other millstones, grindstones, grinding wheels and the like
- Within the subheading
- Of agglomerated synthetic or natural diamond
- Line 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
- Supplementary unit
- Number of items (p/st), imports only
Duty
The general (MFN) duty rate is 1.7%.
The rate is published on 6804 21 00 00.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 51 origins.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP - General arrangements (2020) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Mercosur (5500) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | Ukraine (UA) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
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.
Other lines under 6804.21
- 6804 21 00 40Steel 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 50Wheels 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
- 6804 21 00 90Other
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 States4 lines, used by 1 other country
Frequently asked questions
What does tariff line 6804 21 00 20 cover in the European Union tariff?
In the European Union tariff, line 6804 21 00 20 covers 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.
What is the general (MFN) duty on 6804 21 00 20 in the European Union?
The general (MFN) duty rate is 1.7%. The rate is published on 6804 21 00 00.
Which preferential rates apply to 6804 21 00 20?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Mercosur, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa.
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.