For agricultural, horticultural or forestry machines

Subheading 8208 40 of the Combined Nomenclature covers knives and cutting blades intended for agricultural and horticultural machines, in particular drum and disc mowers, field and stationary forage harvesters and choppers, biomass and branch shredders (mulchers), round balers and square balers, combine harvester cutting systems (header and threshing drum knives), and straw chopping units. Products in this subheading include rotary mower blades (short high-speed blades for disc mowers), crosscut knives for forage harvester drums, chopper knives for mulchers and stubble cultivators, and cutting bars for baling presses. A defining characteristic of this group is the need to combine high edge hardness with impact resistance - agricultural blades operate under severe conditions involving stones, soil and non-uniform crop material. Typical materials are bainitic and martensitic steels with hardness of 40–60 HRC, boron steels (e.g. 27MnCrB5) or steels with wear-resistant hardfacing. Classification requires confirmation that the blade is intended for an agricultural machine, which distinguishes this subheading from 8208 10 (industrial machines) and 8208 20 (wood-working machines).

The import of knives and cutting blades for agricultural machines under subheading 8208 40 into the European Union is governed by the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration with the correct CN code. Required import documents include a commercial invoice with a technical description (material, dimensions, target machine type or OEM reference number), a transport document (CMR, B/L or AWB) and the manufacturer's specification or catalogue sheet confirming use in an agricultural machine. Agricultural knives as metal products of Chapter 82 are not subject to mandatory CE marking as standalone products - safety requirements apply to the machine as a whole under Machinery Regulation (EU) 2023/1230. However, importers should verify that the imported blades meet general product safety requirements under Regulation (EU) 2023/988. For imports from Asian countries, the current status of any anti-dumping measures should be verified in TARIC. Preferential duty rates under EU FTAs are available upon submission of an EUR.1, invoice declaration or REX statement. Current MFN duty rates must be verified in the European Commission's TARIC system.

Knives and cutting blades for agricultural machines classified under subheading 8208 40 may be subject to EU trade defence measures applicable to metal goods of Chapter 82. Importers should check in the TARIC system the current status of anti-dumping, countervailing and safeguard measures for the specific TARIC code and country of origin combination. Imports of metal products from Russia and Belarus are subject to restrictions arising from EU sanctions packages - importers must verify that the product is not listed among prohibited imports. Preferential duty rates may be available under EU free trade agreements with South Korea, Japan (JEFTA), Canada (CETA), Ukraine (DCFTA), and under the GSP and GSP+ schemes for developing countries. The condition for benefiting from preferences is compliance with rules of origin and submission of the appropriate proof of origin: EUR.1, invoice declaration or REX statement. Classification at the TARIC level (10 digits) may differentiate blades by material, shape or target machine type - importers should ensure accurate product descriptions in the customs declaration. In case of classification uncertainty, Binding Tariff Information (BTI) ruling should be requested from the competent customs authority - it is valid for three years throughout the EU.

CN code 8208 40 covers knives for agricultural machines for industrial applications. Machine knives must comply with EN ISO standards for hardness, wear resistance and safety. Classification depends on the intended machine type - agricultural, woodworking or metallurgical knives have separate subheadings. Import requires technical specifications and material declarations.