82023100
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL›Handsaws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
With working part of steel
Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
13 docs
X844Y719Y745X834X840Y708+7
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.7% | - | R2261/98 |
Preferences
ERGA OMNES 0%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
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
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 controlBYR0765/06
Export control
BYR0765/06
Documents / references
X844Y719Y745
Conditions
- Y001Other conditions: Y719- Import/export allowed after control
- Y010Other conditions: Y745- Import/export allowed after control
- Y020Other conditions: X844- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD922It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus.Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
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)
Export controlRUR0833/14
Export control
RUR0833/14
Documents / references
X834X840Y708Y833
Conditions
- Y001Other conditions: X834- Import/export allowed after control
- Y005Other conditions: X840- Import/export allowed after control
- Y010Other conditions: Y833- Import/export allowed after control
- Y030Other conditions: Y708- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
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
DEgold587/24-1
3-in-1 hand saw set with interchangeable blades
base metalGRI 1GRI 2aGRI 3bGRI 5aGRI 5bGRI 6
PLgold5-000385
Telescopic pruning saw with steel blade
steelGRI 1GRI 6
DEgold944/25-1
Semi-chisel saw chains for chainsaws
base metalGRI 1GRI 5bGRI 6
DEgold437/24-1
Folding Japanese saw for wood
steelGRI 1GRI 6
DEgold551/23-1
Hand saw for cutting meat
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 and scope of subheading 8202 31 - steel saw blades
Subheading 8202 31 of the Combined Nomenclature covers blades for circular saws and band saws where the working part - the toothed cutting edge - is made of steel, including carbon steel, tool steel and high-speed steel (HSS). The commercial range under this subheading includes all-steel circular saw blades for woodworking, panel saws and joinery machines, HSS and carbon steel band saw blades for sawmills and metal cutting, bimetal band saw blades (HSS spring steel) for cutting metal bar and structural sections, and cold saw blades (circular HSS) for metal cutting with coolant. The essential criterion distinguishing subheading 8202 31 from 8202 39 is the material and technology of the working part: under 8202 31 the entire cutting edge is formed from steel with no separate hard-material tips or segments. Circular saw blades with brazed tungsten carbide tips (TCT) or diamond-tipped blades are classified under 8202 39, not 8202 31. Classification must be based on material analysis supported by the manufacturer's technical specification and material certificate. Blades with surface coatings (TiN, TiAlN) that do not form a separate cutting segment are still classified under 8202 31 if the underlying cutting edge is steel.
Import requirements and technical regulations for subheading 8202 31
Imports of steel saw blades classified under subheading 8202 31 into the European Union are governed by the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration with the correct CN code. Circular and band saw blades intended for installation in industrial or professional machines are treated as interchangeable tools under the Machinery Regulation (EU) 2023/1230 - the manufacturer must provide an incorporation declaration or declaration of conformity, and the importer must verify documentation before placing the goods on the market. Rotating tools (circular blades) must comply with burst strength requirements in accordance with EN 847-1 for woodworking tools or EN ISO 13236 for grinding, depending on application. Required import documents include a commercial invoice specifying blade diameter, thickness, tooth count and material, transport document, technical specification and declaration of conformity or incorporation. Bulk imports of circular saw blades from China may be subject to EU anti-dumping measures - current status must be verified in TARIC before ordering. Imports of HSS blades may require verification of the duty treatment applicable to the specific steel grade, as the country of origin of the steel may influence trade measures independently of the country of final manufacture.
Trade measures and import aspects for saw blades - 8202 31
Steel saw blades classified under subheading 8202 31 may be subject to EU trade defence measures, particularly for imports from China and other Asian countries. Mass-produced all-steel circular saw blades from China have historically been the subject of anti-dumping investigations - importers should verify the current status in the TARIC database every time by entering the CN code and country of origin. MFN duty rates for Chapter 82 saw blades depend on the specific code and country - preferential rates are available under EU FTAs with major tool-producing countries including South Korea, Japan, Vietnam and the United Kingdom. Importers sourcing from Japan or Taiwan should verify the availability of tariff preferences for steel cutting tools. Saw blades as industrial tools may benefit from autonomous tariff suspensions for specialised industrial tools if the relevant code is covered by an active suspension - TARIC verification is mandatory. Import costs include customs duty, VAT (23% in Poland) and technical certification costs. Imports of steel products from Russia and Belarus are prohibited under EU sanctions. Current rates and trade measures must be verified in the European Commission's TARIC database.
Circular saw blades - EU safety standards and certification
CN code 8202 31 covers circular saw blades with steel part of base metal and cermets. Importing cutting tools requires compliance with EN 847 safety standards for woodworking tools and EU Machinery Directive 2006/42/EC. Duty rates depend on country of origin and may benefit from EU trade agreement preferences. Customs clearance requires CE declaration of conformity and commercial invoice.
Frequently asked questions
How to distinguish a blade under subheading 8202 31 from one under 8202 39 for classification purposes?
The key criterion is the material and technology of the cutting edge. Subheading 8202 31 covers saw blades where the working part - the toothed cutting edge - is made entirely of steel, including carbon steel, tool steel or high-speed steel (HSS). Subheading 8202 39 covers blades where the cutting edge incorporates other materials or technologies, for example blades with brazed tungsten carbide tips (TCT or HM), diamond-tipped blades and CBN blades. The manufacturer's technical specification and material certificate are decisive for correct classification and must accompany the customs documentation.
Do circular saw blades (8202 31) require CE marking for import into the EU?
Circular and band saw blades intended for fitting into power machines are treated as interchangeable equipment under Machinery Regulation (EU) 2023/1230. The manufacturer should issue an incorporation declaration or declaration of conformity with the essential safety requirements. An importer placing power-driven saw blades on the EU market must ensure complete technical documentation is available. Blades sold as accessories for domestic machines must also comply with GPSR requirements. A declaration of conformity and instructions in Polish are recommended before import.
What technical standards apply to steel circular saw blades imported into the EU?
Steel circular saw blades for woodworking should comply with EN 847-1 covering dimensional tolerances, burst speed class and blade marking requirements. Cold-cut circular blades in HSS should meet relevant ISO standards for cold-cutting tools. Band saw blades are subject to EN ISO 3855 or applicable national standards for tooth geometry and tensile strength. The importer is responsible for providing technical documentation confirming compliance before placing the goods on the EU market.
Do circular saw blades with steel part CN 8202 31 need CE marking?
Yes, circular saw blades with steel part imported into the EU must comply with Machinery Directive 2006/42/EC and carry CE marking with a declaration of conformity. This applies especially to blades intended for power tools.
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