Other - Sawing machines

Subheading 846591 of the Combined Nomenclature covers sawing machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. This category includes joinery and industrial circular saws, band saws for wood, sliding table saws, panel saws for board cutting, frame saws, and rip and cross-cut saws. Classification under subheading 846591 requires confirmation that the machine is designed for cutting wood or similar materials. Stone saws are classified under subheading 846410 and metal saws under headings 8461-8462. Hand-held electric saws are classified under subheading 846722. Subheading 846591 covers only stationary or semi-stationary machine tools. Classification follows the General Rules for the Interpretation of the CN, particularly Rules 1 and 6. Heading 8465 covers machine tools for working wood. For borderline cases, Binding Tariff Information ruling is recommended.

Importing woodworking saws under subheading 846591 into the European Union requires compliance with the Machinery Regulation (EU) 2023/1230. Circular saws for wood are classified as high-risk machinery and 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 1870 on the safety of circular sawing machines for wood, EN 1807 on band sawing machines for wood, and EN ISO 19085 on general safety of woodworking machines. Circular saws must be equipped with blade guards, riving knives, anti-kickback devices and braking systems. The importer must hold an EORI number and submit a customs declaration. Required documents include commercial invoice, transport document, CE declaration of conformity, type examination certificate (if required) and technical documentation.

MFN customs duty rates for woodworking saws under subheading 846591 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 saws from China and Taiwan 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 before submitting a customs declaration.

Woodworking sawing machines under CN 8465 91 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.