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TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL›Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles

Interchangeable spanner sockets, with or without handles

Standard EU duty
1.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
13 docs
X844Y719Y745X834X840Y708+7
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty1.7%-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.
5

Binding Tariff Information

BTI classification examples

DEgold637/24-1

3-piece socket wrench set for alloy wheels

metalGRI 1GRI 5aGRI 6
DEgold882/24-1

108-piece socket wrench set in plastic case

steelGRI 1GRI 3bGRI 5aGRI 5bGRI 6
CZgold00-04/01

Set of 3 impact sockets for wheel rims

steelGRI 1GRI 5aGRI 6
DEgold467/23-1

Wheel nut wrench with telescopic arm

steelGRI 1GRI 6GRI 5b
DEsilver935/24-1

Oil service wrench set with socket bits

steelGRI 1GRI 5aGRI 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.

Classification and scope of subheading 8204 20 - interchangeable socket heads

Subheading 8204 20 of the Combined Nomenclature covers interchangeable socket wrench heads and accessories, including 6-point and 12-point sockets in metric and imperial sizes, deep sockets, spark plug sockets, bit sockets for screwdriver bits with square drive, extension bars (extensions) of various lengths, universal joints (swivel joints, cardan joints), square-drive adapters and ratchet wrench drives. The defining classification criterion is the interchangeability: all goods in this subheading are designed as interchangeable elements of a socket system driven through a square drive of 1/4, 3/8, 1/2, 3/4 or 1 inch. Sockets may be made from chrome-vanadium steel, chrome-molybdenum steel or tool steel and subjected to heat treatment to achieve the required hardness and impact resistance. The distinction from subheading 8204 12 (non-adjustable spanners) rests on interchangeability: sockets under 8204 20 are separate from the driving tool and attached via the square drive. Sets of sockets sold together with a ratchet handle are classified as sets under General Interpretive Rule 3b. Power-driven socket tools with electric or pneumatic drives fall within chapter 84 or 85.

Import requirements and regulations for interchangeable socket heads 8204 20

Importing interchangeable socket wrench heads and accessories classified under subheading 8204 20 into the European Union is subject to the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and lodge a customs declaration with the correct CN code. Required import documents include a commercial invoice with a detailed description of the goods (type of socket, square drive size, metric or imperial sizes, material), a transport document (CMR, B/L or AWB), the manufacturer's technical specification and a proof of origin if preferential duty rates are sought. Sockets and socket accessories placed on the EU market must meet general product safety requirements under Regulation (EU) 2023/988. The manufacturer or importer is responsible for compliance with safety requirements and for making technical documentation available to market surveillance authorities. In professional use, Directive 2009/104/EC on minimum safety and health requirements for work equipment applies. Sockets designed for automotive or aerospace applications may be subject to additional quality requirements of industry standards. Goods under chapter 82 are not subject to the CBAM mechanism. Current MFN duty rates, preferential rates and any trade measures should be verified in the TARIC database of the European Commission.

Trade defence measures and preferences for socket wrench heads 8204 20

Imports of interchangeable socket wrench heads covered by subheading 8204 20 may be subject to EU trade defence measures. Steel tools and tool accessories from China have historically been the subject of EU anti-dumping proceedings under chapter 82 - importers should verify in the TARIC database whether anti-dumping or countervailing duties are currently active for subheading 8204 20 and the specific country of origin code. Steel safeguard measures under the TRQ quota system may cover steel sockets - the current status of quarterly limits should be verified. Imports from Russia and Belarus are subject to EU sanctions restrictions under successive sanctions packages. Preferential duty rates may be available under EU free trade agreements, including JEFTA (Japan), the agreement with the Republic of Korea, CETA (Canada), EVFTA (Vietnam), the EU-Ukraine agreement and under the GSP/GSP+ scheme for developing countries. Entitlement to preferences requires compliance with rules of origin and submission of a valid EUR.1 movement certificate, invoice declaration by an approved exporter or REX registration. The total cost of importation includes customs duty, VAT (23% in Poland) and any other charges. All current trade measures are available in the TARIC database.

Drive systems for socket wrench heads imported into the EU

CN code 8204 20 covers socket wrench heads 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 to classify a socket set with ratchet handle - under 8204 12 or 8204 20?
Sets containing sockets together with a ratchet handle, extension bars and universal joints are classified under subheading 8204 20, because the entire functionality of the system is based on interchangeable sockets driven through a square drive. General Interpretive Rule 3b requires that sets be classified according to the component that gives them their essential character - if that component is the socket system, subheading 8204 20 applies. If a set contains only fixed non-interchangeable spanners without sockets, subheading 8204 12 is appropriate. In cases of doubt, Binding Tariff Information (BTI) ruling is recommended. Current duty rates should be verified in the TARIC system.
What import documents are required for interchangeable socket wrench heads?
Importing sockets and accessories under subheading 8204 20 requires a commercial invoice describing the sockets (type, square drive size - 1/4, 3/8 or 1/2 inch, metric or imperial sizes, material), a transport document (CMR, B/L or AWB) and the importer's EORI number. The manufacturer's specification is helpful for customs classification. A proof of origin (EUR.1 movement certificate, invoice declaration or REX entry) is required to benefit from a preferential duty rate under EU free trade agreements. Product safety documentation may be required by EU market surveillance authorities. Current requirements and duty rates should be verified in the TARIC database.
Are interchangeable socket wrench heads from China subject to anti-dumping duties?
Interchangeable steel socket wrench heads from China may be subject to EU anti-dumping or countervailing measures applicable to hand tools under chapter 82. The level of any additional duties depends on the Council of the EU regulations currently in force and the individual status of the exporting manufacturer. Steel safeguard TRQ measures may also apply to certain steel product categories. Before placing an import order, the current status of trade measures for subheading 8204 20 and the country of export code must be checked in the TARIC database of the European Commission.
What standards must socket wrench heads CN 8204 20 meet?
Socket wrench heads CN 8204 20 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.

Useful tools & resources

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Related glossary terms
Customs DutyCustoms ValueMFN Rate