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84623900
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOFMachine 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

Other

Standard EU duty
1.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
26 docs
Y920X844Y719Y745C052Y970+20
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty1.7%-R2086/97
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
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5

Binding Tariff Information

BTI classification examples

DEgold563/23-1

Frame sheet metal shear for metals and plastics

metalGRI 1GRI 6
DEgold899/24-1

Hand lever shear for metal cutting

steelGRI 1GRI 6
DEgold900/24-1

Hand lever shear for metal cutting

steelGRI 1GRI 6
DEgold205/23-1

Hand-operated sheet metal shear

metalGRI 1GRI 6
DEgold160/23-1

Bench-mounted lever shear for metal sheets

metalGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Definition and scope of subheading 846239

Subheading 846239 of the Combined Nomenclature covers other machines for working metal by forming without CNC numerical control, not classified under subheadings 846231 to 846233. These are conventional machines for stamping, spinning, swaging, deep drawing, and other sheet metal forming processes. Classification is based on the Notes to Chapter 84 CN and heading 8462. The essential criteria are the absence of CNC numerical control and the function of metal forming by plastic deformation. Subheading 846239 is residual relative to the 846230 group subheadings, covering non-CNC machines for cutting and forming metal not listed in 846229. These machines may have manual, mechanical, or hydraulic controls. For classification purposes, it is important to distinguish these machines from presses (subheadings 846251 to 846269) and from metal-cutting machine tools (headings 8456 to 8461). Classification follows the General Rules for the Interpretation of the CN, particularly Rules 1 and 6. Where doubt exists, importers should apply for Binding Tariff Information ruling to confirm the correct classification.

Import requirements and regulations for machines under subheading 846239

Importing machines under subheading 846239 into the EU is subject to the Union Customs Code (Regulation (EU) No 952/2013) and the Machinery Regulation (EU) 2023/1230. Machines placed on the EU market must bear the CE marking, have an EU declaration of conformity, and include operating instructions in the official language of the destination country. Metal forming machines are subject to harmonised standards in 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 specification, transport documents, and proof of origin for preferential rates. Electrically powered machines are subject to the LVD Directive 2014/35/EU. MFN duty rates and trade measures should be verified in TARIC. Importing used machines requires additional verification of compliance with EU safety requirements, as machines manufactured before the entry into force of the Machinery Directive may need adaptation.

Applications and classification of non-CNC machines under subheading 846239

Machines under subheading 846239 are used in metalworking workshops, fabrication shops, and small manufacturing enterprises. Spinning machines produce axially symmetrical components from sheet metal such as domes, tanks, and decorative elements. Swaging machines shape tube and profile ends. Non-CNC deep drawing machines produce vessels, housings, and cylindrical components. These conventional machines are valued for their simplicity of operation and lower purchase cost compared to CNC machines. For customs classification, it is important to distinguish machines under subheading 846239 from hydraulic presses (846251) and mechanical presses (846261 to 846269), which operate by direct linear piston pressure. Machines under subheading 846239 form metal in more complex ways. Correct classification requires analysis of the operating principle and technological function of the machine. Importers should hold manufacturer documentation confirming the type of processing and the absence of CNC control.

Press safety and protective requirements for CN 8462 39

Metal forming machines under CN 8462 39 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

What machines are covered by subheading 846239 of the customs tariff?
Subheading 846239 covers other machines for working metal by forming without CNC control, not classified under subheadings 846229 to 846233. These include conventional spinning machines, swaging machines, deep drawing machines, and other sheet metal forming equipment. The key criteria are the absence of CNC numerical control and the function of plastic metal forming without material removal by cutting.
Can used machines under subheading 846239 be imported into the EU?
Yes, importing used machines into the EU is permitted but requires additional verification of compliance with safety requirements. Machines must meet the requirements of Regulation (EU) 2023/1230 or the earlier Machinery Regulation (EU) 2023/1230. Machines manufactured before these regulations entered into force may need adaptation and reassessment of conformity. The importer is responsible for ensuring that the machine is safe for use in accordance with EU requirements.
How to distinguish subheading 846239 from press subheadings?
Subheading 846239 covers machines that form metal by methods other than pressing, such as spinning, swaging, or specialised drawing. Hydraulic presses without CNC are classified under 846251, and mechanical presses under 846261 to 846269. The key distinction is the operating principle: a press uses a simple linear piston stroke, while machines under 846239 may rotate or move the material in more complex patterns.
Are hydraulic presses (8462 39) subject to the Pressure Equipment Directive?
The hydraulic system of a press under CN 8462 39 may be subject to the Pressure Equipment Directive 2014/68/EU if working pressure exceeds 0.5 bar and categorisation criteria are met.