Tools for drilling, other than for rock-drilling

Subheading 8207 50 of the Combined Nomenclature covers interchangeable tools for drilling, other than for rock drilling. This category includes twist drills made of high-speed steel (HSS and HSS-Co) for metal machining, spiral wood drills, solid carbide drills (VHM - Vollhartmetall) for precision drilling of metals and composites, SDS-plus and SDS-max drills with special shanks for rotary hammer drills used in concrete and masonry work, diamond-tipped and carbide-tipped hole saws for ceramic tiles, spade bits and auger bits for wood, and step drills for sheet metal. Subheading 8207 50 expressly excludes tools for rock drilling, which are classified separately in the Combined Nomenclature. The key classification criterion is interchangeability and the tool's intended use in a drilling machine, lathe or hand tool. Classification is governed by the General Rules for the Interpretation of the Combined Nomenclature and the Explanatory Notes to the Harmonized System for heading 8207. Binding Tariff Information ruling is recommended where doubts arise.

Importing drill bits and drilling tools under subheading 8207 50 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 file an electronic customs declaration with the correct CN code. Required documentation includes a commercial invoice with a technical description (type of drill, material: HSS, HSS-Co, VHM or with carbide insert, dimensions, application, shank type: cylindrical, SDS-plus or SDS-max), a transport document and a packing list. Importing sets of drill bits in cases or wallets requires correct classification of the set as a whole in accordance with General Rule of Interpretation 5. Drilling tools for retail sale to consumers must comply with general product safety requirements and relevant labelling regulations. Products containing tungsten carbide may be subject to export controls in certain countries of origin, and compliance with the export licensing requirements of the country of export should be verified. All current trade measures and import requirements must be verified in the European Commission's TARIC database before importation.

MFN duty rates for goods under subheading 8207 50 must be verified in the European Commission's TARIC database, as they are subject to periodic revision. Preferential rates may be available under EU free trade agreements with Japan (EPA), South Korea, Canada (CETA), the United Kingdom (TCA), and countries benefiting from the Generalised Scheme of Preferences (GSP) and the EBA initiative. To benefit from a preferential rate, the importer must hold a valid proof of origin - an EUR.1 certificate, invoice declaration or REX statement - and demonstrate compliance with the applicable rules of origin. Importers should check TARIC for anti-dumping or countervailing measures applicable to the specific country of export and type of drilling tool, as such measures may significantly raise the overall import burden. Imports from Russia and Belarus may be subject to restrictions under EU sanctions packages. VAT at the applicable national rate in the Member State of importation is added to customs duties at the time of release for free circulation. All applicable rates and trade measures must be verified directly in TARIC.

CN code 8207 50 covers drilling tools (non-rock) 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.