Subheading · Chapter 68 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…

HS 6804 22Millstones, 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: of other agglomerated abrasives or of ceramics

Articles of stone, plaster, cement, asbestos, mica or similar materials

Customs duty
10%
3 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
8%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
6804 22 10Grinding wheels of synthetic abrasives10%18%kg
6804 22 20Grinding wheels of other materials10%18%kg
6804 22 90Other10%18%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 3 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 220Millstones, 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 materials18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
6804Millstones, 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 materials1%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6804 22, and China's below.

China: the same goods (6804 22)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 6804 22. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
6804.22.10.00Other grinding wheels其他砂轮8%MFN rate (no APTA concession on this line)8%13%0%None
6804.22.90.10Other agglomerated abrasives or other millstones, grindstones, grinding wheels and the like, of ceramics, specially designed for solid state bonding of disks made of superalloys, titanium alloys or intermetallic compounds for gas turbine engines/gas turbines专门设计用于燃气涡轮发动机/燃气轮机的高温合金、钛合金或金属间化合物等材料的盘片固态连接所需的其他粘聚磨料或陶瓷制其他石磨、石碾及类似品8%MFN rate (no APTA concession on this line)8%13%0%3
6804.22.90.90Other millstones, grindstones and similar articles of agglomerated abrasives or of ceramics其他粘聚磨料或陶瓷制其他石磨、石碾及类似品8%MFN rate (no APTA concession on this line)8%13%0%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

6804.22.10Other grinding wheels of agglomerated abrasives or ceramics, and parts thereof

6804.22.10.00Other grinding wheels其他砂轮

Made of other agglomerated abrasives or ceramics由其他粘聚磨料或陶瓷所制

Unit
kg
MFN import duty
8%
Provisional import duty
None
General import duty
17%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use (for grinding, pulping, polishing, etc.)用途(碾磨或磨浆、磨光用等)
  • 3.Material材质
  • 4.With or without stand是否装支架
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
5.6%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
4%
Brunei
4%
Cambodia
4%
South Korea
4%
Laos
4%
Malaysia
4%
New Zealand
4.8%
Singapore
4%
Thailand
4%
Vietnam
4%
Japan
4.4%
Indonesia
4%
Philippines
4%
Myanmar
4%
CIQ codes
  • 6804221000999Other grinding wheels (of other agglomerated abrasives or ceramics)其他砂轮(由其他粘聚磨料或陶瓷所制)

6804.22.90Other millstones, grindstones, grinding wheels and the like, of agglomerated abrasives or of ceramics, and parts thereof

6804.22.90.10Other agglomerated abrasives or other millstones, grindstones, grinding wheels and the like, of ceramics, specially designed for solid state bonding of disks made of superalloys, titanium alloys or intermetallic compounds for gas turbine engines/gas turbines专门设计用于燃气涡轮发动机/燃气轮机的高温合金、钛合金或金属间化合物等材料的盘片固态连接所需的其他粘聚磨料或陶瓷制其他石磨、石碾及类似品

Made of other agglomerated abrasives or ceramics由其他粘聚磨料或陶瓷所制

Unit
kg
MFN import duty
8%
Provisional import duty
None
General import duty
40%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use (for grinding, pulping, polishing, etc.)用途(碾磨或磨浆、磨光用等)
  • 3.Material材质
  • 4.With or without stand是否装支架
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
5.6%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.4%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 6804229010999Other agglomerated abrasives or other millstones, grindstones and similar articles of ceramic, specially designed for solid state joining of superalloys, titanium alloys or intermetallic compounds for gas turbine engines/gas turbines (made of other agglomerated abrasives or ceramic)专门设计用于燃气涡轮发动机/燃气轮机的高温合金、钛合金或金属间化合物等材料的盘片固态连接所需的其他粘聚磨料或陶瓷制其他石磨、石碾及类似品(由其他粘聚磨料或陶瓷所制)
6804.22.90.90Other millstones, grindstones and similar articles of agglomerated abrasives or of ceramics其他粘聚磨料或陶瓷制其他石磨、石碾及类似品

Made of other agglomerated abrasives or ceramics由其他粘聚磨料或陶瓷所制

Unit
kg
MFN import duty
8%
Provisional import duty
None
General import duty
40%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use (for grinding, pulping, polishing, etc.)用途(碾磨或磨浆、磨光用等)
  • 3.Material材质
  • 4.With or without stand是否装支架
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
3.2%
Ecuador
5.6%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.4%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 6804229090999Other millstones, grindstones and similar articles, of other agglomerated abrasives or ceramics其他粘聚磨料或陶瓷制其他石磨、石碾及类似品(由其他粘聚磨料或陶瓷所制)
6804.22.90.00Other millstones, grindstones and similar其他石磨,石碾及类似品Expired

Made of other agglomerated abrasives or ceramics由其他粘聚磨料或陶瓷所制

Unit
kg
MFN import duty
8%
Provisional import duty
None
General import duty
40%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use (for grinding, pulping, polishing, etc.)用途(碾磨或磨浆、磨光用等)
  • 3.Material (stone, agglomerated material, etc.)材质(石料、黏聚合成料等)
  • 4.With or without stand是否装支架
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
2%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
7.3%
CIQ codes
  • 6804229000999Other millstones, grindstones and grinding wheels (of other agglomerated abrasives or ceramics)其他石磨,石碾及类似品(由其他粘聚磨料或陶瓷所制)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous6804 21Of agglomerated synthetic or natural diamondOne level up6804Millstones, 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 materialsNext6804 23Of natural stone

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.