82015000
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL›spades, shovels, mattocks, picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry
Secateurs and similar one-handed pruners and shears (including poultry shears)
Standard EU duty
1.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
6 docs
N954U045U078U079Y997Y984
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 1.7% | - | 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.
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Notes
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%5
Binding Tariff Information
BTI classification examples
PLgold5-001244
Adjustable bypass pruner for branches
steelGRI 1GRI 6
PLgold5-001493
One-handed pruning shears with safety lock
steelGRI 1GRI 6
PLgold5-001215
Anvil secateurs for cutting dry wood
steelGRI 1GRI 5bGRI 6
PLgold5-001214
One-handed pruning shears with safety lock
steelGRI 1GRI 5bGRI 6
PLgold5-001510
Rotary grass shears with 360° head adjustment
steelGRI 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.
Classification scope of subheading 8201 50
Subheading 8201 50 of the Combined Nomenclature covers secateurs and similar one-handed cutting tools, including bypass pruners, anvil pruners, garden scissors and one-hand flower shears. These are hand tools with a spring-return or lever mechanism and hardened steel blades, used primarily in horticulture, fruit growing and floristry for cutting branches, shoots and flowers up to a manageable diameter. Classification under subheading 8201 50 applies exclusively to tools designed for single-hand operation, distinguishing them from the two-handed hedge shears and long-handled pruning shears covered by subheading 8201 60. The Combined Nomenclature, built on the WCO Harmonized System, requires consideration of the tool construction, number of blades and operating mechanism when determining the correct subheading. Secateurs with pneumatic or electric drive units are classified outside Chapter 82 in subheadings corresponding to powered devices. General Rule of Interpretation (GRI) 1 requires classification according to the terms of the headings, and Rule 6 extends this principle to subheadings. Chapter 82 of the CN covers hand tools of base metal. In case of doubt about the correct classification, applying for Binding Tariff Information (BTI) ruling from the competent customs authority is strongly recommended.
Import requirements for subheading 8201 50
Importing secateurs and one-handed cutting tools under subheading 8201 50 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration with the correct CN code via the AIS/IMPORT system or on a SAD form. Required documents include a commercial invoice describing the blade material, steel grade, handle material and intended use of the product, a transport document (CMR, B/L or AWB), and a certificate of origin when claiming a preferential duty rate. Consumer-grade tools are subject to the General Product Safety Regulation ((EU) 2023/988) and must bear permanent markings identifying the manufacturer or authorised representative, country of production and include a user manual in the language of the destination country. CE marking is not mandatory for simple non-powered hand tools, but GPSR safety requirements fully apply. Steel tool imports from certain countries may be subject to anti-dumping or countervailing measures - importers should verify the current position in TARIC by CN code and country of origin. Current MFN rates and trade measures should be verified in the European Commission's TARIC database.
Duty rates and trade measures for subheading 8201 50
MFN duty rates for secateurs covered by subheading 8201 50 should be verified in the European Commission's TARIC database, as they may be subject to change due to new trade measures or renegotiated preferential agreements. Preferential rates may be available under EU free trade agreements, including CETA (Canada), EU-Japan EPA, EU-South Korea FTA, EU-UK TCA, and the Generalised Scheme of Preferences (GSP and GSP+) for developing and particularly vulnerable countries. The condition for applying a preferential rate is compliance with the rules of origin applicable under the relevant agreement and the provision of valid proof of origin - a EUR.1 certificate, invoice declaration or REX statement. Importers should check TARIC for anti-dumping or countervailing measures on goods from specific countries of origin, particularly China or Taiwan, as these can significantly increase the effective duty rate beyond the standard MFN level. Steel garden tools may also be subject to additional protective duties arising from EU steel sector safeguard regulations. Imports from Russia and Belarus may be restricted by EU sanctions packages. VAT is charged at the national rate of the destination country upon import. All current rates and trade measures must be verified in TARIC.
Secateurs and pruners - import requirements and EU standards
CN code 8201 50 covers secateurs and pruners of base metal used in agriculture, horticulture and forestry. Import is subject to standard TARIC duty rates. Hand tools must meet EU Machinery Directive 2006/42/EC safety requirements and harmonised EN standards. Customs declarations require a commercial invoice, certificate of origin and declaration of conformity. BTI rulings ensure correct classification.
Frequently asked questions
How should one-handed pruning shears be classified in the EU customs tariff?
Secateurs and one-handed cutting tools for horticulture and fruit growing are classified under subheading 8201 50 of the Combined Nomenclature. The key criterion is single-hand operation with a bypass or anvil scissor mechanism and a spring-return action. Electric or pneumatic pruning tools must be classified in other CN chapters because the power source determines the applicable tariff heading. Correct classification directly affects the applicable duty rate and any trade measures. If classification is uncertain, Binding Tariff Information (BTI) ruling from the competent customs authority is recommended, binding for three years throughout the EU. Current codes and duty rates should be verified in the European Commission TARIC system.
What documents are required to import secateurs into the EU?
Importing secateurs under subheading 8201 50 requires the following documentation: a commercial invoice describing materials, mechanism type and product function; a transport document appropriate to the shipment mode (CMR for road, B/L for sea freight or AWB for air freight); the importer's EORI number; and a certificate of origin when claiming preferential rates under an EU free trade agreement. Consumer products must comply with the General Product Safety Regulation ((EU) 2023/988) and bear permanent manufacturer or importer markings, country of production, and include a user manual in the destination country language. A customs value declaration may be required. Current requirements and trade measures should be verified in the TARIC database.
What is the difference between subheadings 8201 50 and 8201 60 in the customs tariff?
Subheading 8201 50 covers cutting tools operated with one hand, such as bypass secateurs and garden shears with short blades and a spring-return mechanism, while subheading 8201 60 covers two-handed tools including hedge shears with long blades and long-handled cross-grip pruners. The distinction lies in the ergonomics and operating mechanism: one-handed tools are generally smaller and lighter and are designed to be gripped in a single fist. Two-handed hedge shears have considerably longer blades suited for large-surface trimming of hedges. Incorrect classification may lead to application of a different duty rate and potential sanctions for misdeclaration. Binding Tariff Information (BTI) ruling is recommended where doubt persists. Rates should be verified in TARIC.
What duty rate applies to secateurs and pruners CN 8201 50?
The duty rate for secateurs and pruners CN 8201 50 depends on the country of origin per TARIC. Preferential rates may apply under EU trade agreements. The standard MFN rate and any anti-dumping measures can be verified in the TARIC database.
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