I. How to Calculate Export Tariffs for Industrial Abrasives and Grinding Tools (Conclusion)
How to Calculate Export Tariffs for Industrial Abrasives and Grinding Tools (HS Code/Ministry of Finance Document No. 11, 2026) HS Code—Diamond Grinding Wheel 6804211000/Other Grinding Wheels 6804221000/Weight per kilogram.
Export Tariff—0%/Provisional Export Tax Rate None/Tax Refund 0% or 13%/VAT 13% Exemption, Deduction, and Refund upon Customs Declaration.
Import from the United States—6804 Grinding Wheel Most Favored Nation Free-8.3%/Diamond Grinding Wheel Free/Additional 20% Tariff on US Imports.
Agreements – ASEAN, Chile, South Korea, Australia 0% / RCEP, South Korea, Japan 4-7.2%.
Calculation – Export tariff 0 + corresponding tax refund rate / Destination country tariff = Value of goods × Tax rate / US 20% additional tariff.
Core: Recognize HS 680421, recognize export tariff 0, recognize tax refund 13, recognize US additional tariff 20, recognize agreement 0 tariff.
II. HS Code
How to calculate export tariffs for industrial abrasives and grinding tools?
HS Code (hsbianma/365 Foreign Trade Network).
6804211000 – Grinding wheels made of polymerized synthetic or natural diamond / diamond grinding wheels / cutting wheels / trimming wheels / measured in kilograms / VAT 13%, Most Favored Nation 8%, Import General 17%.
6804221000 – Other grinding wheels / other abrasives or ceramics made of polymerized abrasives / grinding discs / cutting discs / alumina / VAT 13%, Most Favored Nation 8%.
Declaration Elements – Brand Type/Export Benefits/Purpose (Grinding/Polishing)/Material/Whether to Install Stand/Brand/GTIN.
Supervision – No Customs Supervision Conditions/No Inspection and Quarantine/No CCC.
Select Code: Match according to needs (Diamond 6804211000/Ceramic Resin 6804221000/Abrasive Cloth/Sandpaper 6805) Match according to declaration (Purpose/Material/Stand/Brand/GTIN).
III.
China’s Export Tax
How is the export tariff for industrial abrasives and grinding tools calculated?
China’s export tax (Ministry of Finance Announcement No. 11 of 2026/State Taxation Administration).
Export Tariff – 0%/No Provisional Export Tax Rate/No Export Ad Valorem Tariff Rate.
Tax Refund – Diamond Grinding Wheel 6804211000: 0% Tax Refund/Other Grinding Wheels 6804221000: 0% or 13% Tax Refund/Check Tax Refund Rate via Electronic Tax Bureau.
Value Added Tax (VAT) – 13% / Exported Sales with VAT Exemption, Deduction, and Refund / VAT Exemption, Deduction, and Refund Method.
Conditions – Exported Sales / Exported Sales with VAT Exemption / Sales According to Accounting System / Tax-Free Export Business Catalog.
Calculation – Export Output Tax = (FOB – Bonded Materials) ÷ (1 + 13%) × 13% / Refund Amount Based on Refund Rate.
Export Selection: Matched by Demand (Export Tariff 0% / Refund 0-13% / VAT 13% / Exported Sales with VAT Exemption, Deduction, and Refund) Matched by Conditions (Exported Sales with VAT Exemption / Overseas Sales / Accounting Sales / Complete Documents).
IV. Destination Country Tariff
How to calculate export tariffs for industrial abrasives and grinding tools?
Destination Country Tariff (US HTS / Additional Tariffs on the US).
US – 6804 Grinding Wheel MFN Free / 6804.21 Diamond Free / 6804.22.40 Grinding Wheel Free / 8.3% / Additional Tariffs on the US 20% Market Exclusion 8%.
EU – EN12413 safety standard / EU import VAT / Certificate of Origin.
Agreements – ASEAN, Chile, South Korea, Australia 0% / RCEP, Japan 4.4%, South Korea 4%, Australia 7.2% / China-Australia FORM Y, China-Korea FORM K. Personal Mail – Import tax on other goods 30%.
Select destination country: As needed (US Free – 20% surcharge / EU origin / ASEAN 0% / RCEP 4-7.2%) Assemble according to terms (FORM E China-Australia / K / RCEP / Certificate of Origin / VAT).
V.
How to Calculate
How to calculate export tariffs for industrial abrasives and grinding tools?
How to calculate (buyer’s perspective).
Determine the code – HS 680421/680422 / Classify by material and use / Complete declaration elements.
Check the tax rate – China export tariff 0% / Tax refund rate electronic tax bureau / Destination country HTS Most Favored Nation Agreement tariff rate / Additional tariff on the US.
Calculate the amount – Destination country tariff = dutiable value × tax rate / surcharge = value of goods × 20% / VAT according to the destination country.
Verify preferences – FTA FORM certificate / RCEP country of origin / ASEAN Chile 0% / anti-dumping avoidance.
Determine the process – HS classification → check tax refund rate → verify destination country tax rate → calculate tariff and VAT → customs clearance documents → FOB DDP quotation.
Optional calculation: Match according to demand (tariff = value of goods × tax rate / surcharge 20% / tax refund 13% / VAT 13%) Match according to documents (HS/FORM certificate/certificate of origin/invoice/packing list).
Conclusion
How to calculate export tariffs for industrial abrasives and grinding tools?
In short: HS code (diamond 6804211000/other grinding wheels 6804221000/kg) → Export to China (Export tariff 0%/Tax refund 0-13%/VAT 13%/Exit tax refund) → Destination country (US Free -8.3% plus 20%/EU EN12413/Agreement 0%/ASEAN Korea/Australia/RCEP 4-7.2%) → Calculation (Tax duty = Value of goods × Tax rate/Additional tax 20%/Tax refund 13%) → Process (Classify HS → Check tax refund rate → Verify destination country → Calculate tariff → Customs clearance documents).
Core: Recognize HS 680421, recognize 0% export tariff, recognize 13% tax refund, recognize US additional tax 20%, recognize agreement 0% tariff.
