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84659200
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials

Planing, milling or moulding (by cutting) machines

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
48 docs
C067Y069Y949X060X061X062+42
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty2.7%-R2261/98
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

FRgold25-04130

1200W electric wood router with accessories

metalGRI 1GRI 6
DEgold330/24-1

Electric surface planer and thicknesser machine

metalGRI 1GRI 3bGRI 6
DEgold202/24-1

Milling machine with suction unit for MDF

metalGRI 1GRI 6
DEgold201/24-1

Milling machine with conveyor for wood processing

metalGRI 1GRI 6
DEgold299/24-1

Milling station, unassembled

metalGRI 1GRI 2aGRI 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 846592

Subheading 846592 of the Combined Nomenclature covers planing, milling and moulding machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. This category includes surface planers (jointers) for flattening wood surfaces, thickness planers (thicknessers) for achieving uniform thickness, combined surface and thickness planers, overhead and underfloor spindle moulders, and profiling machines for producing mouldings and patterns. Classification under subheading 846592 requires confirmation that the machine performs planing, milling or moulding operations on wood. Sanding machines for wood are classified under subheading 846593 and saws under 846591. Classification follows the General Rules for the Interpretation of the CN. For borderline cases, Binding Tariff Information ruling is recommended.

Import requirements and regulations for wood planers (846592)

Importing wood planing machines under subheading 846592 into the European Union requires compliance with the Machinery Regulation (EU) 2023/1230. Surface planers and thicknessers 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. Harmonised standards include EN 859 (surface planing machines), EN 860 (one side thickness planing machines), EN 861 (surface planing and thicknessing machines) and EN 848 (single spindle moulding machines). Planers must be equipped with cutter block guards, anti-kickback devices and cutter block braking systems in case of failure. Moulders must have cutter guards and secure tool clamping. The importer must hold an EORI number and submit a customs declaration with the correct CN code.

Customs duties and trade measures for subheading 846592

MFN customs duty rates for wood planing machines under subheading 846592 should be verified in the current TARIC database of the European Commission. Woodworking machine tools may benefit from autonomous tariff suspensions established by the EU Council. Preferential duty rates may be available under EU free trade agreements. The condition for applying a preferential rate is compliance with rules of origin and presentation of a valid proof of origin. Major suppliers of wood planers to the EU market include Italy, Germany, China and Taiwan. Imports from China may be subject to trade measures to be verified in TARIC. 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 machine safety and importing CN 8465 92

Wood planing machines under CN 8465 92 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.

Frequently asked questions

Which machines are classified under subheading 846592?
Subheading 846592 covers planing, milling and profiling machines for wood. This includes surface planers (jointers), thickness planers (thicknessers), combined planers, overhead and underfloor spindle moulders, and profiling machines. Sanding machines are classified under 846593 and saws under 846591. The key criterion is performing planing, milling or moulding operations. For borderline cases, Binding Tariff Information ruling is recommended.
Do surface planers require assessment by a notified body?
Surface planers under subheading 846592 may be classified as high-risk machinery under Regulation (EU) 2023/1230. Machines with rotating cutting tools may require conformity assessment involving a notified body. EN 859 specifies safety requirements for surface planing machines, including cutter block guards and anti-kickback devices. CE marking and a Declaration of Conformity are mandatory.
What safety systems must wood planers imported into the EU have?
Wood planers imported into the EU must have cutter block guards preventing operator contact with rotating knives, anti-kickback devices, cutter block braking systems, and safety interlocks. Moulders must have cutter guards and secure tool clamping. Standards EN 859, EN 860, EN 861 and EN 848 specify detailed requirements. Duty rates should be verified in TARIC.
Are CNC wood planing machines (8465 92) subject to dual-use controls?
CNC woodworking machines under CN 8465 92 are generally not subject to dual-use controls (Regulation (EU) 2021/821), as Annex I accuracy thresholds target metalworking.

Useful tools & resources

Customs calculators
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Related glossary terms
Customs DutyCustoms ValueMFN Rate