Other numerically controlled bending, folding, straightening or flattening machines

Subheading 846226 of the Combined Nomenclature covers other numerically controlled (CNC) machine tools for forming metals by plastic deformation, not classified under subheadings 846221 to 846225. This subheading includes CNC open-die forging machines, CNC die-stamping hammers, CNC deep drawing machines, and other CNC forming machine tools. Classification is based on the Notes to Chapter 84 CN and heading 8462. The essential criterion is the presence of numerical control and the function of metal forming through plastic deformation without material removal. This subheading is residual in nature within the CNC machine group of heading 8462, covering machines not specified under the subheadings for machining centres, bending machines, shears, punching machines, and roll forming machines. Classification follows the General Rules for the Interpretation of the CN, particularly Rules 1 and 6, with Rule 3 applied where doubt arises. Correct classification requires analysis of the manufacturer's technical documentation and, where necessary, application for Binding Tariff Information ruling from the customs authority.

Importing CNC forming machines under subheading 846226 into the EU is subject to the Union Customs Code (Regulation (EU) No 952/2013) and the Machinery Regulation (EU) 2023/1230. Each machine must bear the CE marking, have an EU declaration of conformity, and include operating instructions in the official language of the destination country. Forming machine tools are subject to harmonised standards in the EN ISO 16092 series concerning safety of presses and forming machines. Importers must hold an EORI number and file a customs declaration with the correct CN code. Import documentation includes the commercial invoice, technical specification describing the CNC control and type of forming operation, transport documents, and proof of origin for preferential rates. Machines with electronic components are subject to the EMC Directive 2014/30/EU and the LVD Directive 2014/35/EU. Advanced CNC forming machines may be subject to dual-use export control regulations (Regulation (EU) 2021/821), which could affect the import procedure. Tariff rates should be verified in TARIC before import.

CNC forming machines classified under subheading 846226 are used in the automotive, aerospace, energy, and general engineering industries. These machines perform forging, stamping, deep drawing, and shaping of metal components with complex geometries, where CNC control ensures precision and repeatability of production processes. Typical applications include die forgings for the automotive industry, aerospace structural components made from titanium and aluminium alloys, and energy turbine components. For customs classification, it is essential to distinguish these machines from metal-cutting machine tools under headings 8456 to 8461, which remove material, and from hydraulic and mechanical presses classified under subheadings 846242 to 846269. Machines under subheading 846226 form metal through plastic deformation without chip removal. Correct classification requires analysis of the machine's operating principle and technological function based on manufacturer documentation. Importers should note potential dual-use regulations for machines with particularly high technical specifications that could have military applications.

Other CNC forming machines under CN 8462 26 are subject to stringent safety standards due to high pressing forces and crushing risks. Standards EN 692 (mechanical presses) and EN 693 (hydraulic presses) specify requirements for guards, two-hand control systems, light curtains and cycle monitoring. The Machinery Regulation (EU) 2023/1230 requires CE marking and risk assessment documentation. Presses exceeding 1000 kN force may be subject to dual-use controls for defence applications.