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84564000
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines

Operated by plasma arc processes

Standard EU duty
3.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
34 docs
C067Y069Y949Y920X844Y719+28
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty3.5%-R1821/16
Preferences
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
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.
CloseMRN — potwierdzenie wywozu z każdego portu UE
5

Binding Tariff Information

BTI classification examples

CZgold00-04/01

Portable plasma cutting system

metalGRI 1GRI 6
CZgold00-04/01

Portable plasma cutting system

metalGRI 1GRI 6
DEgold999/24-1

CNC sinker EDM machine

steelGRI 1GRI 6
DEgold997/24-1

CNC wire EDM machine

metalGRI 1GRI 6
FRgold24-00243

Laser engraving machine for transmission housings

komponenty elektroniczne i mechaniczneGRI 1GRI 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.

Definition and scope of subheading 8456 40

Subheading 8456 40 of the Combined Nomenclature covers machine tools for working any material by plasma arc processes, operating by removal of material. These machines use a very high-temperature plasma jet to cut metals and other materials. This subheading includes CNC plasma cutting machines for steel and aluminium sheet, plasma systems for tube and section cutting, combined plasma-oxy cutting machines for thick plate processing and high-definition plasma machines for precision cutting. Plasma cutting enables fast processing of electrically conductive materials including steel, aluminium, copper and brass. Classification follows the GRI of the CN. Subheading 8456 40 belongs to heading 8456 covering special-purpose machine tools. A BTI ruling is recommended for borderline cases.

Import requirements and regulations for plasma machine tools (8456 40)

Importing plasma cutting machines under subheading 8456 40 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration. Plasma machine tools fall under the Machinery Regulation (EU) 2023/1230, requiring an EU declaration of conformity and CE marking. Harmonised standards EN ISO 16090 form the basis for conformity assessment. Plasma cutting machines generate intense UV radiation, noise, fumes and gases, requiring advanced operator protection systems: radiation shields, ventilation and fume extraction systems, and hearing protection. Customs documentation includes a commercial invoice, transport document, technical specification with plasma parameters, operating instructions and certificate of origin. Duty rates should be verified in TARIC.

Duty rates and trade measures for subheading 8456 40

MFN duty rates for plasma machine tools under subheading 8456 40 should be verified in the current TARIC database. Preferential rates may be available under EU FTAs and the GSP. Application of preferential rates requires documented proof of origin. Plasma cutting machines are widely used in the steel, shipbuilding, construction and machinery industries. Major manufacturers are based in the USA, Germany, Japan and China. Importers should check TARIC for any anti-dumping duties on plasma machines from the relevant country. Imports from Russia and Belarus are subject to EU sanctions restrictions. Import VAT applies at the national rate. All current rates should be verified in TARIC.

Dual-use controls for advanced machinery CN 8456 40

Plasma arc machine tools under CN 8456 40 may be subject to dual-use goods controls per Regulation (EU) 2021/821. Machines for special material processing (laser, EDM, ECM) with parameters exceeding Annex I thresholds (positioning accuracy, laser power) require export authorisation and may face end-use controls on import. The control checklist includes technical parameters: positioning accuracy of 6 micrometres or better, laser power output, material removal rates. Imports from EU-sanctioned countries are prohibited. Importers must verify dual-use status before purchase.

Frequently asked questions

What machines are classified under subheading 8456 40?
Subheading 8456 40 covers plasma arc machine tools for cutting materials using a plasma jet. This includes CNC machines for cutting steel and aluminium sheet, tube and section cutting systems, combined plasma-oxy machines and HD plasma machines for precision cutting. Plasma cutting is used for electrically conductive materials. Duty rates should be verified in TARIC.
Do plasma cutting machines (8456 40) require CE marking?
Plasma cutting machines under subheading 8456 40 fall under Regulation (EU) 2023/1230 and require CE marking. The manufacturer must prepare an EU declaration of conformity and conduct risk assessment. Machines must have UV radiation shields, ventilation and fume extraction systems. Absence of CE marking prevents placing on the EU market.
What documents are required for importing plasma machines (8456 40)?
Importing plasma machines under subheading 8456 40 requires: a commercial invoice, transport document (B/L, CMR or AWB), EORI number, technical specification with plasma parameters (power, cutting current, material thickness), CE declaration of conformity and operating instructions. A certificate of origin is needed for preferential rates. Duty rates should be verified in TARIC.
How to check dual-use status of machinery under CN 8456 40?
The dual-use status of machinery under CN 8456 40 is checked by comparing technical parameters (accuracy, power, performance) against Annex I thresholds of Regulation (EU) 2021/821.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Operated by plasma arc processes" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Operated by plasma arc processes" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate