Adjustable

Subheading 8204 12 of the Combined Nomenclature covers non-adjustable hand spanners and wrenches, that is tools whose jaw width or socket profile is fixed and cannot be altered by the user. This group includes open-end spanners (single-ended and double-ended), ring spanners (with a closed 6-point or 12-point profile), combination spanners (open-end on one side, ring on the other), fixed box spanners and hex keys (Allen keys, Torx and Spline keys) used by hand without a driving tool. The defining characteristic of all tools in this subheading is that they fit a nut or bolt head of a specific, predetermined size and have no adjustment mechanism whatsoever. The distinction from subheading 8204 11 (non-self-setting adjustable spanners) rests precisely on the absence of any jaw-opening mechanism. L-shaped and T-handled Allen key sets are classified here when operated solely by hand force. Spanners with interchangeable socket heads driven by a square drive are classified under subheading 8204 20. Power-operated tools, whether electric or pneumatic, fall within chapters 84 or 85. Classification is based on the General Interpretive Rules of the CN and the Notes to chapter 82, as well as the HS Explanatory Notes to heading 82.04.

Importing non-adjustable hand spanners and wrenches classified under subheading 8204 12 into the European Union is subject to the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold a valid EORI number and lodge a customs declaration with the correct CN code. Required import documents include a commercial invoice containing a detailed description of the goods (type of spanner, size range, material), a transport document (CMR, B/L or AWB), the manufacturer's technical specification and a proof of origin if the importer wishes to benefit from preferential duty rates under EU free trade agreements. Hand spanners and wrenches placed on the EU market for retail sale or professional use must meet the general product safety requirements set out in Regulation (EU) 2023/988. The manufacturer or importer is responsible for ensuring the product does not pose a risk to users and that technical documentation is available to market surveillance authorities. In professional use as work equipment, Directive 2009/104/EC on minimum safety and health requirements applies. Spanners intended for use in potentially explosive atmospheres may require ATEX certification under Directive 2014/34/EU. Goods under chapter 82 are not subject to the CBAM mechanism. Current MFN duty rates, preferential rates and any trade measures should be verified in the TARIC database of the European Commission.

Imports of non-adjustable hand spanners and wrenches under subheading 8204 12 may be subject to EU trade defence measures. Hand tools and steel tools originating in China have historically been the subject of EU anti-dumping proceedings under chapter 82 - importers must always verify in the TARIC database whether anti-dumping or countervailing duties are currently active for the specific subheading and country of origin code. Steel safeguard measures under the TRQ system may cover categories of hand tools from chapter 82 - the current quarterly quota status should be checked. Imports from Russia and Belarus are subject to EU sanctions restrictions. Preferential duty rates may be available under EU free trade agreements, including JEFTA (Japan), the agreement with the Republic of Korea, CETA (Canada), EVFTA (Vietnam), the EU-Ukraine agreement and under the Generalised Scheme of Preferences (GSP/GSP+) for developing countries. Entitlement to preferences requires compliance with rules of origin and submission of a valid EUR.1 movement certificate, an invoice declaration by an approved exporter or REX registration. The total cost of importation includes customs duty, VAT (standard rate 23% in Poland) and any other charges. All current trade measures are available in the TARIC database of the European Commission.

CN code 8204 12 covers non-adjustable wrenches of base metal. Hand tools imported into the EU must comply with harmonised EN ISO safety and ergonomics standards. TARIC duty rates depend on country of origin, with preferential rates available under EU trade agreements. Customs declarations require a commercial invoice, certificate of origin and manufacturer's declaration of conformity.