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84659900
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

Other

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
50 docs
C067Y069Y949X060X061X062+44
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

DEgold434/25-1

Wood lathe with 550W motor

żeliwo (gusseisen)GRI 1GRI 6
FRgold24-06171

Floor covering cutter machine

aluminiumGRI 1GRI 6
DEgold433/25-1

Wood lathe with electric motor

żeliwo (gusseisen)GRI 1GRI 6
DEgold590/24-1

Wood lathe with accessories

metalGRI 1GRI 3bGRI 6
DEgold253/24-1

2-in-1 SIM card cutter with accessories

stainless steelGRI 1GRI 3bGRI 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 846599

Subheading 846599 of the Combined Nomenclature covers other machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, not classified under subheadings 846591 to 846596. This category includes wood lathes, wood gluing machines, veneering and laminating presses, edge banding machines for furniture panels, nailing and stapling machines for wood, glue application machines, and other specialised woodworking machines. Subheading 846599 serves as a residual subheading for woodworking machines that do not qualify as saws, planers, grinders, benders, drills or splitters. Classification requires analysis of the machine's principal function. Metal working machines belong to headings 8456-8463 and stone working machines to heading 8464. 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 subheading 846599

Importing machines under subheading 846599 into the European Union requires compliance with the Machinery Regulation (EU) 2023/1230. Woodworking machine tools 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 series. Machines generating wood dust must be equipped with or allow connection to dust extraction systems. Veneering presses with heating systems may require additional compliance with thermal safety regulations. Machines using adhesives and resins may be subject to REACH chemical substance regulations. The importer must hold an EORI number and submit a customs declaration.

Customs duties and trade measures for subheading 846599

MFN customs duty rates for machines under subheading 846599 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. 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 should be verified in TARIC.

Woodworking machine safety and importing CN 8465 99

Other woodworking machines under CN 8465 99 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 846599?
Subheading 846599 covers other woodworking machines not classified under 846591-846596. This includes wood lathes, gluing machines, veneering and laminating presses, edge banding machines, nailing and stapling machines. This residual subheading covers machines that are not saws, planers, grinders, benders, drills or splitters. For borderline cases, Binding Tariff Information ruling is recommended.
Do veneering presses require additional certificates?
Veneering presses under subheading 846599 with heating systems may require additional compliance with thermal safety regulations. The manufacturer must address burn and fire risks in the risk assessment. Machines using adhesives and resins are subject to REACH regulations. CE marking and an EU Declaration of Conformity are mandatory under Regulation (EU) 2023/1230.
What documents are required when importing machines under subheading 846599?
When importing machines under subheading 846599, the following are required: commercial invoice, transport document, importer's EORI number, CE declaration of conformity, operating instructions in the destination country language, and technical documentation. For preferential rates, a proof of origin is needed. Machines with chemical substances may require REACH documentation. Duty rates should be verified in TARIC.
Are CNC other woodworking machines (8465 99) subject to dual-use controls?
CNC woodworking machines under CN 8465 99 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