# European Union tariff line 6804 22 12 00: Not reinforced

> In the European Union tariff, line 6804 22 12 00 covers other millstones, grindstones, grinding wheels and the like, of other agglomerated abrasives or of ceramics, of artificial abrasives, with binder, of synthetic or artificial resin, not reinforced. The general (MFN) duty rate is 0%. It falls under HS subheading 6804.22 in heading 68.04 (chapter 68).

Source: https://border.bot/countries/european-union/hs-codes/6804221200
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) / [6804.22](https://border.bot/countries/european-union/hs-codes/680422) / [6804 22 12 00](https://border.bot/countries/european-union/hs-codes/6804221200)

## Key facts

- Tariff line: 6804 22 12 00
- Covers: Other millstones, grindstones, grinding wheels and the like, of other agglomerated abrasives or of ceramics, of artificial abrasives, with binder, of synthetic or artificial resin, not reinforced
- Duty (MFN): 0%
- Preferential rates: From 0% (43 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](https://border.bot/countries/european-union)
- HS subheading: [6804.22](https://border.bot/hs-codes/680422)

## What this line covers

In the European Union tariff, line 6804 22 12 00 covers other millstones, grindstones, grinding wheels and the like, of other agglomerated abrasives or of ceramics, of artificial abrasives, with binder, of synthetic or artificial resin, not reinforced.

Its legal text is “Not reinforced”, read under “Other millstones, grindstones, grinding wheels and the like”, “Of other agglomerated abrasives or of ceramics”, “Of artificial abrasives, with binder” and “Of synthetic or artificial resin”.

## How it is structured

It falls under HS subheading 6804.22 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 6804.22: Other millstones, grindstones, grinding wheels and the like
- Within the subheading: Of other agglomerated abrasives or of ceramics
- Within the subheading: Of artificial abrasives, with binder
- Within the subheading: Of synthetic or artificial resin
- Line 6804 22 12 00: Not reinforced

## Duty

The general (MFN) duty rate is 0%.

The rate is published on 6804 22 00 00.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 38 origins.

- 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%: 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%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Mexico (MX)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: United States (US)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: a group of origins (TARIC area XL) (XL)
- 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.

## In other countries

National tariff lines under 6804.22 are live on border.bot for the United States (3 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/680422): 3 lines, used by 1 other country
- [The Harmonized System text for 6804.22](https://border.bot/hs-codes/680422)

## Other lines under 6804.22

- [6804 22 18 00](https://border.bot/countries/european-union/hs-codes/6804221800) Reinforced
- [6804 22 30 00](https://border.bot/countries/european-union/hs-codes/6804223000) Of ceramics or silicates
- [6804 22 50 00](https://border.bot/countries/european-union/hs-codes/6804225000) Of other materials
- [6804 22 90 00](https://border.bot/countries/european-union/hs-codes/6804229000) Other

- Previous line: [6804 21 00 90](https://border.bot/countries/european-union/hs-codes/6804210090) Other
- Next line: [6804 22 18 00](https://border.bot/countries/european-union/hs-codes/6804221800) Reinforced

## Frequently asked questions

### What does tariff line 6804 22 12 00 cover in the European Union tariff?

In the European Union tariff, line 6804 22 12 00 covers other millstones, grindstones, grinding wheels and the like, of other agglomerated abrasives or of ceramics, of artificial abrasives, with binder, of synthetic or artificial resin, not reinforced.

### What is the general (MFN) duty on 6804 22 12 00 in the European Union?

The general (MFN) duty rate is 0%. The rate is published on 6804 22 00 00.

### Which preferential rates apply to 6804 22 12 00?

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, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Morocco, Moldova, Mexico, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, the United States, Samoa 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.

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/6804221200.json