82031000
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL›Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal-cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
Files, rasps and similar tools
Standard EU duty
1.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
13 docs
X844Y719Y745X834X840Y708+7
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 1.7% | - | R2261/98 |
Preferences
ERGA OMNES 0%ERGA OMNES 0%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
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
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 controlBYR0765/06
Export control
BYR0765/06
Documents / references
X844Y719Y745
Conditions
- Y001Other conditions: Y719- Import/export allowed after control
- Y010Other conditions: Y745- Import/export allowed after control
- Y020Other conditions: X844- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD922It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus.Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
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)
Export controlRUR0833/14
Export control
RUR0833/14
Documents / references
X834X840Y708Y833
Conditions
- Y001Other conditions: X834- Import/export allowed after control
- Y005Other conditions: X840- Import/export allowed after control
- Y010Other conditions: Y833- Import/export allowed after control
- Y030Other conditions: Y708- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
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
SEgold25-19204
Laser-marked square bar for file guide
stainless steelGRI 1GRI 6
DEgold118/23-1
Body file blank (unfinished part)
base metalGRI 1GRI 2aGRI 5aGRI 6
DEgold442/25-1
3-piece rasp set with steel blades
steelGRI 1GRI 5bGRI 6
DEgold928/24-1
13-piece file set with wire brush
steelGRI 1GRI 3bGRI 3cGRI 6
DEgold562/25-1
File set with plastic handles
base metal (steel)GRI 1GRI 5bGRI 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.
Scope of CN code 820310
CN code 820310 covers files, rasps and similar hand tools that remove material by abrasion using hardened integral teeth cut or formed into a steel body. The category includes flat files, round files, half-round files, triangular files, knife files, square files and needle files used in metalworking, as well as woodworking rasps and shoe rasps. Files are classified by their cut number, which describes the density and depth of the teeth, ranging from coarse bastard files to smooth and dead-smooth finishing files. Needle files, typically sold in sets of several profiles, are used for precision work on mould cavities, dies, jewellery and electronic components. All these tools share the defining characteristic that the cutting surface is an integral part of the steel body and is not a separate abrasive material bonded to a substrate.
Industrial and craft applications
Files and rasps classified under CN 820310 are indispensable in metal fabrication workshops, automotive repair shops, toolmaking facilities and craft studios. Metalworking files are used for deburring, surface levelling, fitting mechanical components and thread repair. Rasps are preferred in woodworking, farriery and construction for aggressive material removal on soft materials. Needle file sets are standard equipment for toolmakers, model makers, watchmakers and jewellers. Demand for these products is stable across economic cycles because they serve maintenance and repair functions that cannot easily be automated. A substantial share of the European supply is imported, with Asian manufacturers offering competitive pricing at acceptable quality levels for many market segments.
Classification boundaries and trade rules
The critical distinction for classification under CN 820310 is that the cutting surface consists of hardened integral teeth rather than bonded abrasive grains. Products where the working surface is composed of abrasive grains fixed with a binder on a flexible or rigid substrate are classified in chapter 68 and must not be confused with files or rasps. Importers must ensure this distinction is clearly reflected in the customs declaration and the commercial invoice description. When importing from countries covered by EU preferential trade agreements, reduced or zero tariff rates may apply upon presentation of a valid proof of preferential origin. The customs value should include all payments made to the seller plus the cost of transport and insurance to the point of entry into the EU customs territory.
Quality standards for files and rasps imported into the EU
CN code 8203 10 covers files and rasps of base metal. Hand tools imported into the EU must comply with harmonised EN ISO safety and ergonomics standards. TARIC duty rates depend on country of origin, with preferential rates available under EU trade agreements. Customs declarations require a commercial invoice, certificate of origin and manufacturer's declaration of conformity.
Frequently asked questions
How are files under CN 820310 distinguished from abrasives classified in chapter 68?
Files and rasps under CN 820310 have hardened cutting teeth that are an integral part of a solid steel body. Abrasive tools in chapter 68 have cutting surfaces made of abrasive grains bonded with a mineral or organic binder applied to a substrate such as paper, cloth or a rigid backing. The physical nature of the cutting surface determines the correct classification. A steel body with machined or pressed teeth always falls in heading 8203, not chapter 68.
How should a retail set of needle files be classified for customs purposes?
A retail set containing only needle files of different profiles is classified as a whole under CN 820310 in accordance with General Interpretive Rule 3b, which assigns a set its classification based on the component that gives it its essential character. Where the set also contains tools of a different tariff heading, each component should be assessed separately unless one component clearly predominates, in which case rule 3b or 3c applies.
Are files and rasps subject to any product safety requirements when imported into the EU?
Hand tools operated solely by muscle power are not covered by the EU Machinery Directive or Machinery Regulation. However, they must comply with the General Product Safety Regulation when sold to consumers, requiring the product to be safe for its intended use, properly labelled with the manufacturer or importer name and country of origin, and accompanied by adequate instructions where necessary. Professional-grade tools sold exclusively through trade channels are subject to equivalent safety obligations under national product liability rules.
What standards must files and rasps CN 8203 10 meet?
Files and rasps CN 8203 10 must comply with EN ISO hand tool safety standards. A manufacturer's declaration of conformity is required, and insulated tools must additionally meet VDE standards.
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