84623200
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Machine tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); machine tools (including presses, slitting lines and cut-to-length lines) for working metal by bending, folding, straightening, flattening, shearing, punching, notching or nibbling (excluding draw-benches); presses for working metal or metal carbides, not specified above
Slitting lines, cut-to-length lines and other shearing machines (excluding presses) for flat products, other than combined punching and shearing machines - Slitting lines and cut-to-length lines
Definition and scope of subheading 846232
Subheading 846232 of the Combined Nomenclature covers numerically controlled (CNC) shearing machines for sheet metal, designed for cutting metal sheets and strips. CNC sheet metal shears operate on a shearing principle, where the upper blade descends onto the lower blade to cut material along a programmed cutting line. CNC control enables automatic material positioning, blade gap adjustment, and programming of cutting sequences. This subheading includes CNC guillotine shears, CNC hydraulic shears, and CNC swing beam shears. Classification is based on the Notes to Chapter 84 CN and heading 8462. The essential criteria are the presence of numerical control and the sheet metal shearing function. Shears without CNC control are classified under subheading 846239. Subheading 846232 should be distinguished from CNC punching machines (846224), which cut shapes in sheets using a punch and die. Classification follows the General Rules for the Interpretation of the CN. Where doubt arises, Binding Tariff Information ruling should be obtained.
Import requirements and regulations for CNC shears (846232)
Importing CNC shears under subheading 846232 into the European Union is subject to the Union Customs Code (Regulation (EU) No 952/2013) and the Machinery Regulation (EU) 2023/1230. CNC shears placed on the EU market must bear the CE marking, be accompanied by an EU declaration of conformity, and include complete operating instructions in the official language of the destination country. Sheet metal shears are subject to the harmonised European standard EN 13736 concerning safety of metal shears, and the EN ISO 16092 series for safety of forming machine tools. Importers must hold an EORI number and file a customs declaration with the correct CN code. Import documentation includes the commercial invoice, machine technical specifications describing the CNC control, transport documents (CMR, B/L, or AWB), and proof of origin for preferential tariff rates. CNC shears with electronic components are subject to the EMC Directive 2014/30/EU and the LVD Directive 2014/35/EU. Duty rates and trade measures should be verified in the TARIC database.
Applications and classification of CNC sheet metal shears (846232)
CNC sheet metal shears under subheading 846232 are used in the metalworking, automotive, construction, and energy industries. They provide precise cutting of steel, aluminium, and stainless steel sheets to size before further forming, welding, or assembly operations. CNC control enables programming of cut lengths, automatic material feeding from coils, and optimisation of sheet nesting patterns to minimise waste. Modern CNC shears can cut sheets up to several tens of millimetres thick and several metres wide. For customs classification, it is essential to distinguish CNC shears under subheading 846232 from laser and plasma cutting machines (heading 8456), which use thermal energy rather than mechanical shearing. CNC shears also differ from CNC punching machines (846224), which cut shapes using a punch and die system. Correct classification requires analysis of the machine's operating principle based on manufacturer documentation. Importers should verify duty rates in TARIC before importing.
Press safety and protective requirements for CN 8462 32
CNC sheet metal shears under CN 8462 32 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.
Frequently asked questions
How do CNC shears under subheading 846232 differ from laser cutting machines?
CNC shears under subheading 846232 operate on a mechanical shearing principle, where two blades cut material by compression. Laser cutting machines under heading 8456 use a concentrated laser beam for thermal cutting. The difference lies in the physical principle: shears use mechanical force, while lasers use thermal energy. Customs classification depends on the machine's operating principle, which should be verified from the manufacturer's technical documentation.
What safety standards apply to CNC shears under subheading 846232?
CNC shears imported into the EU must comply with the Machinery Regulation (EU) 2023/1230 and bear CE marking. The harmonised standard EN 13736 specifies safety requirements for metal shears, covering cutting zone guards, safety interlock systems, emergency stop devices, and protection against inadvertent start-up. The EN ISO 16092 series also applies to the safety of forming machine tools in general.
What customs documents are required for importing CNC shears (846232)?
Importing CNC shears requires a commercial invoice with detailed machine description, technical specifications containing CNC control information and cutting parameters, transport documents, CE declaration of conformity, and the importer's EORI number. For preferential tariff rates, proof of origin is required. Operating instructions must be provided in the official language of the destination country in accordance with the Machinery Regulation.
Are hydraulic presses (8462 32) subject to the Pressure Equipment Directive?
The hydraulic system of a press under CN 8462 32 may be subject to the Pressure Equipment Directive 2014/68/EU if working pressure exceeds 0.5 bar and categorisation criteria are met.
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