Skip to main content
Celna24.pl
Celna24.com

NAVIGATION:

WRITE TO US:

kontakt@celna24.pl

LANGUAGE:

PolskiEnglishDeutsch
84659300
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

Grinding, sanding or polishing machines

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
49 docs
C067Y069Y949X060X061X062+43
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.
CloseMRN — potwierdzenie wywozu z każdego portu UE
5

Binding Tariff Information

BTI classification examples

DEgold691/25-1

Spindle sander for woodworking

metalGRI 1GRI 6
DEgold510/24-1

Disc sander with accessories

metalGRI 1GRI 3bGRI 6
FRgold25-04130

1200W electric wood router with accessories

metalGRI 1GRI 6
DEgold334/24-1

Battery-powered band saw machine

metalGRI 1GRI 3bGRI 6
DEgold297/24-1

Battery-powered table circular saw

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 846593

Subheading 846593 of the Combined Nomenclature covers grinding, sanding and polishing machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. This category includes wide belt sanders for panel and board sanding, drum sanders for wood, orbital sanders for flat surfaces, edge sanders for wood, brush sanders for wood texturing, and polishing machines for wooden products. Classification requires confirmation that the machine is designed for sanding or polishing wood or similar materials. Metal grinders are classified under heading 8460 and stone grinders under subheading 846420. Hand-held electric sanders belong to subheading 846729. 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 sanding machines (846593)

Importing wood sanding machines under subheading 846593 into the European Union requires compliance with the Machinery Regulation (EU) 2023/1230. Wood sanders must bear CE marking, be accompanied by an EU Declaration of Conformity, and include operating instructions in the official language of the destination country. The manufacturer must carry out a conformity assessment including risk assessment in accordance with EN ISO 12100. Harmonised standards include EN ISO 19085 on the safety of woodworking machines. Wood sanding machines generate significant amounts of wood dust, which may pose fire and health hazards. Machines must be equipped with or allow connection to dust extraction systems. Hardwood dust is classified as a carcinogenic substance in the EU. 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.

Customs duties and trade measures for subheading 846593

MFN customs duty rates for wood sanding machines under subheading 846593 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. The condition for applying a preferential rate is compliance with rules of origin. Imports of wood sanders from China and Taiwan constitute a significant share of EU imports and 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 should be verified in TARIC.

Woodworking machine safety and importing CN 8465 93

Wood sanding machines under CN 8465 93 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 sanding machines are classified under subheading 846593?
Subheading 846593 covers grinding, sanding and polishing machines for wood and similar materials. This includes wide belt sanders, drum sanders, orbital sanders, edge sanders, brush sanders and polishing machines. Metal grinders are classified under heading 8460 and stone grinders under 846420. Hand-held electric sanders belong to 846729. For borderline cases, Binding Tariff Information ruling is recommended.
What regulations apply to wood dust generated by sanding machines?
Wood sanding machines under subheading 846593 generate wood dust classified as a carcinogenic substance in the EU (hardwood dust). Machines imported into the EU must be equipped with or allow connection to dust extraction systems. The manufacturer must address dust hazards in the risk assessment. Employers must comply with Directive 2004/37/EC on worker protection against carcinogens.
Do wood sanding machines require CE marking?
Wood sanding machines under subheading 846593 imported into the EU must bear CE marking in accordance with Regulation (EU) 2023/1230. An EU Declaration of Conformity, technical documentation and operating instructions in the destination country language are required. The manufacturer must carry out a risk assessment under EN ISO 12100. EN ISO 19085 specifies safety requirements. Duty rates should be verified in TARIC.
Are CNC wood sanding machines (8465 93) subject to dual-use controls?
CNC woodworking machines under CN 8465 93 are generally not subject to dual-use controls (Regulation (EU) 2021/821), as Annex I accuracy thresholds target metalworking.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Grinding, sanding or polishing machines" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Grinding, sanding or polishing machines" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate