Other interchangeable tools

Subheading 8207 90 of the Combined Nomenclature is a residual subheading within the group of interchangeable tools for machine tools and covers tools not classified under subheadings 8207 10 to 8207 80. This category includes in particular: machine reamers (for precision finishing of pre-bored holes to tight dimensional tolerances), broaches (used to machine internal profiles, keyways and splines in a single linear stroke), machine taps for internal thread cutting, tapping heads and threading attachments, thread-rolling and thread-forming tools (chipless threading), as well as special forming tools, burnishing tools and machine deburring tools. The interchangeability of the tool - its ability to be seated in a standard machine-tool chuck or holder and replaced after wear - is the essential criterion distinguishing goods of subheading 8207 90 from hand tools of Chapter 82 and from tools forming an integral part of the machine classified under Chapter 84. Classification is governed by the General Rules for the Interpretation of the Combined Nomenclature, Rules 1 and 6, having regard to the Notes to Section XVI and Chapter 82. Borderline cases - for example tools used both manually and in machines - require analysis of the primary intended use of the article. Binding Tariff Information ruling from the competent customs authority is recommended where doubt arises.

Importing interchangeable machine-tool tools under subheading 8207 90 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 documentation includes a commercial invoice describing the goods (tool type, material, dimensions, tolerance class), their value and country of origin, a transport document (CMR, bill of lading or airway bill), a packing list and a technical specification. Precision reamers and broaches may be subject to dual-use regulations under Regulation (EU) 2021/821 if intended for machining materials used in defence or nuclear programmes - in such cases an export licence and an end-user certificate may be required. Machine tools of this subheading are not generally subject to CE marking, but must comply with general product safety requirements when supplied to end users. For preferential duty rates, a valid proof of origin complying with the rules of origin of the applicable EU trade agreement must accompany the shipment. All requirements should be verified in the TARIC database before completing the import.

MFN duty rates for goods under subheading 8207 90 must be verified in the European Commission's TARIC database, as they are subject to periodic updates. Preferential rates may be available under EU free trade agreements concluded with Japan (EPA), South Korea, Canada (CETA), the United Kingdom (TCA) and other partners, as well as under the Generalised Scheme of Preferences (GSP) and the EBA initiative 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. Importers should check in TARIC for any anti-dumping or countervailing measures applying to specific tool types (for example solid-carbide reamers) originating from particular countries. Imports from Russia and Belarus may be subject to EU sanctions restrictions, particularly for precision tools used in machining operations. VAT at the applicable national rate is added to customs duties upon importation in the Member State of destination. All applicable rates and trade measures must be verified directly in TARIC before concluding any commercial transaction.

CN code 8207 90 covers other interchangeable tools 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.