82052000
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL›Hand tools (including glaziers' diamonds), not elsewhere specified or included; blowlamps; vices, clamps and the like, other than accessories for and parts of machine-tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks
Hammers and sledge hammers
Standard EU duty
3.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
9 docs
Y243Y253Y254N954U045U078+3
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 3.7% | - | R2261/98 |
Preferences
ERGA OMNES 0%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.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
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 controlIRR0267/12
Export control
IRR0267/12
Documents / references
Y243Y253Y254
Conditions
- Y001Other conditions: Y243- Import/export allowed after control
- Y010Other conditions: Y253- Import/export allowed after control
- Y020Other conditions: Y254- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- TM01046Article 8 of Regulation (EU) No 267/2012 (consolidated version)1.It shall be prohibited to sell, supply, transfer or export key equipment or technology listed in Annexes VI and VIA, directly or indirectly, to any Iranian person, entity or body, or for use in Iran.2.Annexes VI and VIA shall include key equipment and technology for the following key sectors of the oil and gas industry in Iran:(a) exploration of crude oil and natural gas;(b) production of crude oil and natural gas;(c) refining;(d) liquefaction of natural gas.3.Annexes VI and VIA shall also include key equipment and technology for the petrochemical industry in Iran.4.Annexes VI and VIA shall not include items included in the Common Military List, or in Annex I, II or IIA. Article 101.The prohibitions in Articles 8 and 9 shall not apply to:(a) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology in the exploration of crude oil and natural gas, production of crude oil and natural gas, refining, liquefaction of natural gas as listed in Annex VI concluded before 30 September 2025, or ancillary contracts necessary for the execution of such contracts, or by a contract or agreement concluded before 30 September 2025 and relating to an investment in Iran made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom;(b) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology for the petrochemical industry as listed in Annex VI concluded before 30 September 2025, or of ancillary contracts necessary for the execution of such contracts, or by a contract or agreement concluded before 30 September 2025 and relating to an investment in Iran made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom;(c) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology in the exploration of crude oil and natural gas, production of crude oil and natural gas, refining, liquefaction of natural gas and for the petrochemical industry as listed in Annex VIA concluded before 30 September 2025 and relating to an investment in Iran in the exploration of crude oil and natural gas, production of crude oil and natural gas, and the refining, liquefaction of natural gas made before 30 September 2025, or relating to an investment in Iran in the petrochemical industry made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom; or(d) the provision of technical assistance intended solely for the installation of equipment or technology delivered in accordance with points (a), (b) and (c),provided that the natural or legal person, entity or body seeking to engage in such transactions, or to provide assistance to such transactions, has notified, at least 20 working days in advance, the transaction or assistance to the competent authority of the Member State in which it is established.2.The prohibitions set out in Articles 8 and 9 shall be without prejudice to the execution of obligations arising from contracts referred to in Article 12(1), point (b), and Article 14(1), point (b), provided that those obligations arise from service contracts or ancillary contracts necessary for their execution and provided that the execution of those obligations has been authorised in advance by the competent authority concerned and the Member State concerned has informed the other Member States and the Commission of its intention to grant an authorisation.
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%Codes in the same group
820510Drilling, threading or tapping tools820530Planes, chisels, gouges and similar cutting tools for working wood820540Screwdrivers820551Other hand tools (including glaziers' diamonds) - Household tools820559Other820560Blowlamps820570Vices, clamps and the like820590Other, including sets of articles of two or more subheadings of this heading
5
Binding Tariff Information
BTI classification examples
DEgold136/24-1
Hammer-axe multi-tool for camping
steelGRI 1GRI 3cGRI 6
DEgold339/24-1
Multi-tool hammer with pliers, knife, saw, screwdrivers, and case
base metal (steel)GRI 1GRI 3bGRI 3cGRI 5aGRI 5bGRI 6
DEsilver434/24-1
Carpenter's hammer with magnetic nail holder
steelGRI 1GRI 3bGRI 6
DEgold437/25-1
Locksmith hammer with steel head and wooden handle
steelGRI 1GRI 6
ATgold0628-DEC
Hammer with hooks for hanging accessories
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 8205 20 - hammers and sledge hammers
Subheading 8205 20 of the Combined Nomenclature covers all types of hand-operated hammers and sledge hammers operated solely by muscular force. This classification includes metalworking hammers (ball-peen and cross-peen hammers) with a flat striking face and a ball or cross-peen on the opposite side, masonry hammers with a square head and a pointed chisel peen for cutting bricks, rubber mallets used for installing tiles and flooring without surface damage, dead-blow hammers filled with steel shot or sand to suppress rebound, as well as wooden and plastic mallets. The classification criterion is manual operation without any mechanical drive and a striking action delivered by the head. Hammers with electric, pneumatic or hydraulic drives are classified in Chapters 84 or 85. Subheading 8205 20 is distinguished from subheading 8205 10 (drilling machines and braces) by the working element acting through impact rather than rotation. For sets in which the hammer is the essential component, classification follows General Rule of Interpretation 3(b). The Notes to Chapter 82 and Section XV CN clarify the scope of exclusions: mechanically driven tools, even if hand-held, are excluded from heading 8205.
Import requirements and technical regulations for hammers 8205 20
Importing hammers and sledge hammers under subheading 8205 20 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold a valid EORI number and submit a customs declaration with the correct CN code. Required documentation includes a commercial invoice describing the hammer type, head material, handle material, tool weight and intended use, a transport document (CMR, B/L or AWB), a manufacturer's technical specification and a certificate of origin for preferential rates. As non-powered tools, hammers are not subject to the Machinery Regulation (EU) 2023/1230, but they are covered by the General Product Safety Regulation (EU) 2023/988. The manufacturer or importer is responsible for ensuring the product is safe and that technical documentation is available to market surveillance authorities. In occupational use, Directive 2009/104/EC on the use of work equipment applies. Certain hammer types, particularly rubber, plastic and spark-resistant models, may be subject to specific EN standards. Goods in Chapter 82 are not subject to the CBAM mechanism. Current MFN duty rates, preferential tariffs and trade measures must be verified in the European Commission's TARIC database.
Trade defence measures and tariff preferences for subheading 8205 20
Imports of hammers and sledge hammers under subheading 8205 20 may be subject to EU trade defence measures. Steel hand tools originating in China have historically been subject to EU anti-dumping proceedings - importers should always verify in TARIC whether anti-dumping or countervailing duties are currently in force for the specific subheading and country of export code. Steel safeguard measures within the TRQ system may also apply to certain hand tool categories. Imports from Russia and Belarus are subject to EU sanctions restrictions. Preferential duty rates may be available under EU free trade agreements including those with Japan (JEFTA), South Korea, Canada (CETA), Vietnam (EVFTA) and Ukraine, as well as under the Generalised Scheme of Preferences (GSP) for developing countries. Claiming preferential rates requires a valid proof of origin: EUR.1 certificate, invoice declaration by an approved exporter or REX registration. The total import cost comprises customs duty, VAT at the national rate and any other applicable charges. All current trade measures must be verified in the European Commission's TARIC database prior to placing the import order.
EN safety standards for hammers and sledge hammers imported into the EU
CN code 8205 20 covers hammers and sledge hammers 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.
Frequently asked questions
How should a dead-blow or rubber hammer be classified in the CN?
Dead-blow hammers filled with steel shot or sand to absorb rebound, and rubber mallets, are classified under subheading 8205 20 of the Combined Nomenclature as special-purpose hammers or mallets. The decisive criterion is manual operation and the striking principle of operation. A rubber, plastic or shot-filled head does not change the classification as long as the tool has no mechanical drive. In cases of classification doubt Binding Tariff Information (BTI) ruling from the competent customs authority is recommended. Current duty rates must be verified in TARIC.
Are anti-dumping duties applicable to hammer imports from China?
Imports of steel hand tools, including hammers, from China may be subject to EU anti-dumping or countervailing measures under Council regulations. The level of any additional duties depends on the measures currently in force for the combination of subheading 8205 20 and the country of export code. Steel safeguard TRQ measures may also apply. The current status of all trade measures must always be verified in the European Commission's TARIC database before placing an import order.
What documents are required for importing hammers into the EU?
Importing hammers and mallets under subheading 8205 20 requires: a commercial invoice describing the product (type, head material, handle material, weight), a transport document (CMR, B/L or AWB), the importer's EORI number and a manufacturer's technical specification. A certificate of origin (EUR.1, invoice declaration or REX) is required to benefit from preferential duty rates under EU FTA agreements. Product safety documentation is required under Regulation (EU) 2023/988. Current requirements must be verified in TARIC.
What standards must hammers and sledge hammers CN 8205 20 meet?
Hammers and sledge hammers CN 8205 20 must comply with EN ISO hand tool safety standards. A manufacturer's declaration of conformity is required, and insulated tools must additionally meet VDE standards.
Useful tools & resources
Customs calculators
Related glossary terms