Dies for drawing or extruding metal

Subheading 8207 20 of the Combined Nomenclature covers interchangeable tools for drawing or extruding metal. These are principally drawing dies used to reduce the cross-section of wire, rod or tube by pulling or pushing the metal through a profiled hole, and extrusion nozzles or dies through which metal is forced under pressure to produce a continuous profile of the required section. Typical products include tungsten carbide drawing dies for copper, steel, aluminium and precious-metal wire, natural and polycrystalline diamond (PKD) drawing dies for fine and ultra-fine wire production, dies for drawing seamless tubes and hollow sections, and extrusion dies for non-ferrous metal profiles. The choice of die material - sintered tungsten carbide (widia), cermet, monocrystalline or polycrystalline diamond - depends on the metal being drawn, the required dimensional tolerance and the production volume. Classification under subheading 8207 20 requires that the tool be an interchangeable drawing or extrusion die designed for use on metal. Dies and nozzles for plastics or rubber are classified under other headings. Classification is governed by the General Rules for the Interpretation of the CN, in particular Rules 1 and 6. Where doubt exists, Binding Tariff Information ruling from the competent customs authority is recommended.

Importing metal drawing and extrusion dies under subheading 8207 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 an electronic customs declaration with the correct CN code. Required documents include a commercial invoice with a description of the goods and their value, a transport document (CMR, bill of lading or airway bill), a manufacturer's technical specification stating the die material (tungsten carbide, PKD, cermet, natural diamond), the intended metal to be drawn, the bore dimensions and tolerances, and a packing list. Diamond drawing dies require unambiguous identification as polycrystalline or natural diamond in the specification, as this may affect classification and applicable duty rates. A valid certificate or declaration of origin is required to apply a preferential duty rate. Metal drawing tools are generally not subject to CE marking, but industrial tooling should meet applicable occupational safety requirements in the country of use. Current trade measures and documentation requirements should be verified in the TARIC database before importation.

MFN duty rates for goods under subheading 8207 20 must be verified in the European Commission's TARIC database, as they are subject to periodic change. Preferential rates may be available under EU free trade agreements, including those with Japan (EPA), South Korea, Canada (CETA), the United Kingdom (TCA) and under the GSP for developing countries and EBA for least-developed countries. To benefit from a preferential rate, the importer must hold a valid proof of origin such as an EUR.1 certificate, invoice declaration or REX statement, and demonstrate compliance with the applicable rules of origin set out in the relevant FTA. Importers should check TARIC for any anti-dumping, countervailing or safeguard measures applicable to the specific country of origin - tungsten carbide drawing dies in particular may be subject to such measures depending on the country of manufacture. Imports from Russia and Belarus may be subject to restrictions under EU sanctions packages. VAT at the applicable national rate is charged in addition to customs duties upon importation. All applicable rates and trade measures should be verified directly in TARIC before the transaction is completed.

CN code 8207 20 covers dies for drawing metal for CNC and conventional machine tools. These interchangeable tools may be made of cermet, sintered carbide or high-speed steel. Import is subject to standard TARIC rates, and tools must comply with ISO standards for dimensions, tolerances and durability. Customs clearance requires manufacturer's technical specifications and commercial invoice.