Household tools

Subheading 8205 51 of the Combined Nomenclature covers household hand tools whose working part is made of base metal. This category includes in particular manual can openers and bottle openers, vegetable and fruit peelers, corkscrews, herb scissors, meat hammers, garlic presses and similar kitchen implements used in food preparation. Classification under subheading 8205 51 requires that the tool be intended for household use and that its working part be made of base metal such as stainless steel, aluminium or cast iron. The intended use of the article is of key importance - professional or industrial tools may be subject to different tariff classification. Classification is governed by the General Rules for the Interpretation of the Combined Nomenclature, in particular Rules 1 and 6, and is based on the wording of the subheading and the Notes to Chapter 82. Where a tool has a metallic working part and a non-metallic handle, classification is determined by the material of the working part, not the handle. Where doubts arise about correct classification, obtaining Binding Tariff Information ruling from the competent customs authority is recommended before importation.

Importing household hand tools under subheading 8205 51 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold a valid EORI number and submit an electronic customs declaration with the correct CN code. Required documents include a commercial invoice with product description and value, a transport document (CMR, bill of lading or airway bill), a packing list and a technical specification of the goods. For preferential duty rates, a valid certificate or declaration of origin must be available. Household tools with metal parts intended for contact with food may be subject to Regulation (EC) No 1935/2004 on materials and articles intended to contact food. Consumer goods such as kitchen scissors or peelers must also comply with the general product safety requirements laid down in EU and national legislation. Depending on the product, test results for heavy-metal migration from coatings or components may be required. Current requirements and applicable trade measures should always be verified in the European Commission's TARIC database before importation.

MFN duty rates for goods under subheading 8205 51 must be verified in the European Commission's TARIC database, as they are subject to periodic change. Preferential rates may be available under EU free trade agreements, including those with South Korea, Japan (EPA), Canada (CETA), the United Kingdom (TCA) and under the Generalised Scheme of Preferences (GSP) for developing countries and the EBA initiative for least-developed countries. To benefit from a preferential rate, the importer must hold a valid proof of origin such as an EUR.1 certificate, invoice declaration or REX statement, and demonstrate compliance with the applicable rules of origin set out in the relevant agreement. Importers should also check in TARIC whether anti-dumping, countervailing or safeguard measures apply to the country of origin concerned, as these may significantly increase the effective duty burden. Imports from Russia and Belarus may be subject to restrictions under EU sanctions packages. VAT at the applicable national rate is added to customs duties upon importation. All applicable rates and trade measures should be verified in TARIC.

CN code 8205 51 covers household hand tools (metal) 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.