Castors

Subheading 8302 20 of the Combined Nomenclature covers castors of base metal, commonly known as swivel casters or roller casters. The classification encompasses a broad range of castors used across multiple sectors: furniture castors for office chairs and mobile furniture, industrial castors for forklifts, shelving and platform trolleys, transport castors for hand trucks, dollies and logistics equipment, drawer and office furniture castors, and both braked and unbraked swivel castors. A castor classified in this subheading must feature a swivel element (yoke or fork) enabling changes in the direction of movement, which distinguishes it from fixed (non-swivelling) wheels. Castors may have rubber, polyurethane or plastic tyres mounted on a steel or aluminium hub and yoke, with the key criterion being that the load-bearing structure (yoke, hub or frame) is made of base metal. Classification is carried out in accordance with the GRI of the CN. Castors where plastic constitutes the essential element, or those intended solely for toys, may be subject to different classification. In cases of doubt, a BTI application is recommended.

Import of castors of base metal under subheading 8302 20 into the European Union must comply with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and file a customs declaration electronically via the AIS/IMPORT system. Required documentation includes: a commercial invoice with a precise description of the goods (yoke material, castor type, load capacity, wheel diameter, tyre material), a transport document (CMR, B/L or AWB) and a technical specification from the manufacturer. Castors used in equipment subject to the Machinery Regulation (EU) 2023/1230 (e.g. manual pallet trucks, platform trolleys) may require an incorporation declaration provided by the manufacturer. Castors used in office chairs are subject to EN 12529, which sets requirements for durability, load capacity and safety, and importers may be required to demonstrate compliance with this standard by market surveillance authorities through test reports or a manufacturer declaration of conformity. Castors for specialised environments such as cleanrooms or electrostatically dissipative areas should be accompanied by relevant manufacturer certificates. Preferential FTA rates require presentation of a valid proof of origin (EUR.1, invoice declaration or REX). Current MFN duty rates must be verified in the TARIC database of the European Commission.

MFN duty rates for castors of base metal under subheading 8302 20 must be verified in the current TARIC database of the European Commission, as they may be subject to change. Preferential rates may be available under EU free trade agreements, including with South Korea (FTA), Japan (EPA), Canada (CETA), the United Kingdom (TCA) and under the GSP for developing countries. Use of a preferential rate requires compliance with rules of origin and presentation of a valid proof of origin. Importers should check in TARIC whether any anti-dumping or countervailing measures apply to the relevant product and country of origin. Industrial castors from China have historically been subject to customs valuation scrutiny, so importers should maintain robust transaction documentation. Imports from Russia and Belarus are subject to restrictions under EU sanctions packages. VAT is charged upon import at the applicable national rate. All duty rates and trade measures must be verified in the current TARIC database.

CN code 8302 20 covers castors of base metal. Fittings and mountings imported into the EU are subject to TARIC duty rates. Building fittings require compliance with the Construction Products Regulation EU 305/2011 and harmonised EN standards. Furniture and vehicle fittings must meet relevant sector standards. Customs clearance requires commercial invoice and declaration of conformity.