Machines which can carry out different types of machining operations without tool change between such operations

Subheading 846510 of the Combined Nomenclature covers machines which can carry out different types of machining operations on wood, cork, bone, hard rubber, hard plastics or similar hard materials, without tool change between such operations, with manual transfer of the workpiece between each operation. Multi-purpose machines combine at least two different machining operations such as sawing, planing, milling, drilling or sanding in a single unit. Typical examples include combined joinery machines incorporating a circular saw, planer, moulder and drill. Classification under subheading 846510 requires distinction from machining centres (846520) where the workpiece is automatically transferred between operations. The key distinguishing criterion is manual transfer of the workpiece. Heading 8465 covers machine tools for working wood and similar materials. Classification follows the General Rules for the Interpretation of the CN. For borderline cases, Binding Tariff Information ruling is recommended.

Importing multi-purpose woodworking machines under subheading 846510 into the European Union requires compliance with the Machinery Regulation (EU) 2023/1230. Combined joinery machines are high-risk machinery due to rotating cutting tools and may require conformity assessment involving a notified body. The manufacturer must provide CE marking, an EU Declaration of Conformity, and operating instructions in the official language of the destination country. Harmonised standards include EN 859 (surface planing machines), EN 860 (thickness planing machines), EN 861 (surface and thickness planers), and EN 1870 (circular sawing machines for wood). Multi-purpose machines must have appropriate cutting tool guards, braking systems, and interlocking devices preventing simultaneous operation of more than one tool. The importer must hold an EORI number and submit a customs declaration. Required documents include commercial invoice, transport document, CE declaration of conformity and technical documentation.

MFN customs duty rates for multi-purpose woodworking machines under subheading 846510 should be verified in the current TARIC database of the European Commission. Woodworking machine tools may benefit from autonomous tariff suspensions. Preferential duty rates may be available under EU free trade agreements, including those with Japan, South Korea, the United Kingdom and Canada, as well as under the Generalised Scheme of Preferences. The condition for applying a preferential rate is compliance with rules of origin and presentation of a valid proof of origin. Imports of woodworking machines from China, Taiwan and Italy constitute a significant share of EU imports. Imports from China may be subject to trade measures. Imports from Russia and Belarus are subject to EU sanctions restrictions. Import VAT is charged at the national rate. All current customs duties and trade measures should be verified in TARIC.

Multi-purpose wood machines under CN 8465 10 are subject to specific safety requirements due to material kickback and cutting tool contact risks. Standards EN 859-EN 861 (planers), EN 1870 (circular saws) and EN 848 (moulding machines) specify requirements for guards, brakes and wood dust extraction. The Machinery Regulation (EU) 2023/1230 requires CE marking and user instructions in the destination language. Wood dust is a carcinogenic agent (Directive 2004/37/EC) - machines must have effective dust extraction systems.