Other, including sets of articles of two or more subheadings of this heading

Subheading 8205 90 of the Combined Nomenclature is the residual subheading within heading 8205 and covers hand tools and appliances not included in subheadings 8205 10 to 8205 70. In practice this category includes anvils, portable hand-operated forges, hand-operated grinding wheels with a stand or handle, stamps and punches, engraving tools, and other workshop implements that do not fall within any specific subheading of heading 8205. Classification under subheading 8205 90 requires that the article be a hand tool within the meaning of the Combined Nomenclature and that it not satisfy the criteria of any more specific subheading of heading 8205. The General Rules for the Interpretation of the Combined Nomenclature, in particular Rules 1 and 6, require that all more specific subheadings be considered first; only when none describes the goods is the residual subheading 8205 90 applied. The Explanatory Notes to Chapter 82 and to heading 8205 provide additional guidance on the scope of each subheading. Where doubts arise about the correct classification of a tool within this heading, obtaining Binding Tariff Information ruling from the competent customs authority of the importing Member State is recommended.

Importing hand tools under subheading 8205 90 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an active EORI number and submit an electronic customs declaration with the correct CN code. Import documentation should include a commercial invoice with a description and value of the goods, a transport document (CMR, bill of lading or airway bill), a packing list and a technical specification describing the function and materials of the product. For preferential duty rates, a valid proof of origin is required, such as an EUR.1 certificate, an invoice declaration or a REX statement. Portable forges and anvils intended for professional use must comply with applicable general product safety requirements and occupational health and safety standards in the destination country. Hand-operated grinding wheels may be subject to abrasive wheel safety regulations, including maximum speed marking and compliance with EN standards. Metallic articles must comply with REACH Regulation restrictions on hazardous substances in components and coatings. Current requirements and applicable trade measures should be verified in the TARIC database before importation.

MFN duty rates for goods under subheading 8205 90 must be verified in the European Commission's TARIC database, as they are subject to change. Preferential rates may be available under EU free trade agreements, including those with Japan (EPA), South Korea, Canada (CETA), the United Kingdom (TCA) and under the GSP for developing countries and the EBA initiative for least-developed countries. To benefit from a preferential rate, the importer must satisfy the rules of origin prescribed in the relevant agreement and hold a valid proof of origin such as an EUR.1 certificate, an invoice declaration or a REX statement. Importers should verify in TARIC whether anti-dumping, countervailing or safeguard measures apply to the exporting country, as these may significantly raise the effective duty burden. Imports from Russia and Belarus may be subject to restrictions under EU sanctions packages. VAT at the applicable national rate of the Member State of import is added to customs duties. All current rates and trade measures must be verified in TARIC before committing to a transaction.

CN code 8205 90 covers other hand tools (anvils) 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.