Drilling, threading or tapping tools

Subheading 8205 10 of the Combined Nomenclature covers drilling and similar tools that are hand-operated, meaning driven exclusively by human muscular force without any mechanical, electric or pneumatic power source. This group includes hand drills with a brace or crank mechanism, breast drills, spoon bits and auger bits for wood driven by hand, hand countersinks for creating chamfered seats for screw heads (both cylindrical and conical countersinks), and hand reamers used for finishing bored holes to precise dimensional tolerances. The essential common characteristic of all tools in this subheading is manual rotary or rotary-and-advance drive without a motor. The distinction from chapter 84 is critical: subheading 8205 10 covers only tools driven directly by human force. Drill bits, reamers and countersinks designed for clamping in electric or pneumatic drills, CNC machining centres or impact drills are classified in other subheadings of chapter 82 or chapter 84, depending on their design and intended use. Classification is based on the General Interpretive Rules of the CN, the Notes to section XV and chapter 82, and the HS Explanatory Notes to heading 82.05.

Importing hand-operated drilling tools classified under subheading 8205 10 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 tool, blade material, dimensions, intended use), a transport document (CMR, B/L or AWB), the manufacturer's technical specification and a proof of origin if preferential duty rates are sought. Hand drilling tools placed on the EU market for retail sale or professional use must comply with general product safety requirements under Regulation (EU) 2023/988. The manufacturer or importer is responsible for ensuring the product does not pose a risk to users and that technical documentation is available to market surveillance authorities. In professional use as work equipment, Directive 2009/104/EC applies. Drilling tools with carbide or diamond cutting edges are subject to the same customs requirements as steel tools under subheading 8205 10, provided they are hand-driven. 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.

Imports of hand-operated drilling tools covered by subheading 8205 10 may be subject to EU trade defence measures. Hand tools made of steel from China have historically been the subject of EU anti-dumping proceedings under chapter 82 - importers must always check in the TARIC database whether anti-dumping or countervailing duties are currently active for subheading 8205 10 and the specific country of origin code. Steel safeguard measures under the TRQ system may cover hand tools from chapter 82 - the current quarterly quota levels should be verified. Imports from Russia and Belarus are subject to EU sanctions restrictions under successive EU 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, an invoice declaration by an approved exporter or REX registration. The total cost of importation includes customs duty, VAT (standard rate 23% in Poland) and any other charges. All current trade measures are available in the TARIC database of the European Commission.

CN code 8205 10 covers hand drilling tools 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.