82016000
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL›spades, shovels, mattocks, picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry
Hedge shears, two-handed pruning shears and similar two-handed shears
Standard EU duty
1.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
6 docs
N954U045U078U079Y997Y984
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 1.7% | - | R2261/98 |
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Notes
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%5
Binding Tariff Information
BTI classification examples
PLgold5-001497
Telescopic garden shears for hedges and shrubs
steelGRI 1GRI 5bGRI 6
PLgold5-001506
Telescopic two-handed pruning shears
steelGRI 1GRI 5bGRI 6
PLgold5-001514
Two-handed anvil pruner for dry wood
steelGRI 1GRI 5bGRI 6
PLgold5-001308
Telescopic garden shears for hedges
steelGRI 1GRI 5bGRI 6
PLgold5-000442
Two-handed telescopic pruning shear
steelGRI 1GRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Classification scope of subheading 8201 60
Subheading 8201 60 of the Combined Nomenclature covers hedge shears, two-handed pruning shears and similar cutting tools requiring both hands to operate. These are tools with long blades and extended handles that allow two-handed operation, designed for trimming hedges, shrubs and branches with a greater diameter than is feasible with one-handed secateurs. The category includes long-blade shears for levelling hedges, long-handled cross-grip pruning shears and cutting tools with geared mechanisms for heavier stems and thick-wooded shrubs. Classification follows the General Rules for the Interpretation (GRI) of the Combined Nomenclature, particularly Rules 1 and 6. The basis for classification is two-handed mode of operation, blade construction and intended use in horticulture and landscape maintenance. This subheading must clearly be distinguished from one-handed secateurs covered by subheading 8201 50, and from electric or pneumatic hedge cutters, which fall outside Chapter 82 and are classified in headings covering powered machinery. In cases of genuine uncertainty regarding correct classification, applying for Binding Tariff Information (BTI) ruling from the competent customs authority is recommended.
Import requirements for subheading 8201 60
Importing hedge shears and two-handed pruning shears under subheading 8201 60 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and lodge a customs declaration with the correct CN code via AIS/IMPORT or on a SAD form. The customs declaration requires a commercial invoice containing product description, blade steel type and grade, blade length, handle material and net weight, as well as a transport document (CMR, B/L or AWB). Consumer tools must comply with Regulation (EU) 2023/988 on general product safety - they must bear permanent markings identifying the manufacturer or authorised representative, country of production, and be accompanied by a user manual with safety warnings in the language of the destination country. Imports of steel garden tools from certain countries may be subject to registration or customs monitoring under EU steel sector safeguard measures. A certificate of origin is required to benefit from preferential duty rates under an EU free trade agreement. Current trade measures and MFN rates should always be verified in the European Commission's TARIC database.
Duty rates and trade measures for subheading 8201 60
MFN duty rates for hedge shears and two-handed pruning shears under subheading 8201 60 should be verified in the European Commission's TARIC database, as they may be subject to revision due to new trade measures, safeguard investigations or renegotiated preferential agreements. Preferential rates may be available under EU free trade agreements: CETA (Canada), EU-Japan EPA, EU-South Korea FTA, EU-UK TCA, and the Generalised Scheme of Preferences (GSP) for developing countries. Compliance with the applicable rules of origin and presentation of valid proof of origin - EUR.1 certificate, invoice declaration or REX statement - is required. Importers should check TARIC for any anti-dumping or countervailing measures on goods from specific countries of origin, as these can substantially increase the effective duty burden above the standard MFN rate. Steel tools from certain third countries may also be subject to additional protective duties under EU steel safeguard implementing regulations. Imports from Russia and Belarus are restricted by EU sanctions. VAT is charged at the applicable national rate on import. All current rates and trade measures must be verified in TARIC.
Hedge shears - import requirements and EU standards
CN code 8201 60 covers hedge shears of base metal used in agriculture, horticulture and forestry. Import is subject to standard TARIC duty rates. Hand tools must meet EU Machinery Directive 2006/42/EC safety requirements and harmonised EN standards. Customs declarations require a commercial invoice, certificate of origin and declaration of conformity. BTI rulings ensure correct classification.
Frequently asked questions
What does subheading 8201 60 of the customs tariff cover and how is it applied?
Subheading 8201 60 covers hedge shears, two-handed pruning shears and similar cutting tools requiring the use of both hands for horticulture work, including long-blade shears for trimming hedges and shrubs and long-handled cross-grip shears for thicker branches. Electric or pneumatic hedge cutters are not classified in this subheading - they are classified in chapters covering powered machinery. The defining characteristics are two-handed operation and long blades suited for large-surface cutting. One-handed tools such as garden secateurs are covered by subheading 8201 50 and must not be confused with subheading 8201 60. Duty rates and trade measures should be verified in the European Commission's TARIC system.
What safety requirements apply to hedge shears imported into the EU?
Hedge shears imported into the EU for consumers must meet the requirements of Regulation (EU) 2023/988 on general product safety, which replaced the GPSD from 2024. The product must bear permanent markings identifying the manufacturer or EU-based authorised representative and country of production. A user manual and safety warnings in the destination member state language are required. Sharp tools should be supplied with a blade guard to protect the user during storage and transport. CE marking is not mandatory for simple non-powered hand tools, though market surveillance authorities may carry out compliance checks. Importers should ensure full documentary compliance before placing products on the EU market. Current requirements should be verified in TARIC.
How to distinguish subheadings 8201 50 and 8201 60 for tariff classification purposes?
The key distinction between subheadings 8201 50 and 8201 60 lies in the mode of operation and tool construction. Subheading 8201 50 covers one-handed tools - secateurs and garden scissors with short blades and a spring-return mechanism that fit in a single hand. Subheading 8201 60 covers two-handed tools - hedge shears with long blades and long cross-grip handles that require both hands. In borderline cases, the decisive factors are the actual tool construction, handle length, blade length and the intended use indicated by the manufacturer. Misclassification can result in application of a different duty rate and potential customs reassessment. Binding Tariff Information (BTI) ruling is recommended when doubt persists. Rates available in TARIC.
What duty rate applies to hedge shears CN 8201 60?
The duty rate for hedge shears CN 8201 60 depends on the country of origin per TARIC. Preferential rates may apply under EU trade agreements. The standard MFN rate and any anti-dumping measures can be verified in the TARIC database.
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