Bending, folding, straightening or flattening machines (including press brakes) for flat products - Profile forming machines

Subheading 846222 of the Combined Nomenclature covers numerically controlled (CNC) bending machines designed for cold working of metal. This category includes CNC press brakes with programmable bending parameters, CNC sheet metal benders, CNC profile and tube bending machines, and CNC panel benders with automatic angle control. These machines are characterised by an integrated numerical control unit enabling programming of bending sequences, angles, back gauge positions and pressing force. Classification under subheading 846222 requires distinction from conventional bending machines without CNC control, which may be classified under adjacent subheadings of heading 8462. The key criterion is the presence of an integrated numerical control system. Classification follows the General Rules for the Interpretation of the CN, particularly Rules 1 and 6. Heading 8462 covers machine tools for working metal by forging, hammering or die-stamping, and bending, folding or straightening. For borderline cases, Binding Tariff Information ruling from the competent customs authority is recommended.

Importing CNC bending machines under subheading 846222 into the European Union requires compliance with the Machinery Regulation (EU) 2023/1230, which replaced the Machinery Directive 2006/42/EC. CNC bending machines must bear the CE marking and be accompanied by an EU Declaration of Conformity and operating instructions in the official language of the destination country. The manufacturer must carry out a conformity assessment including risk assessment in accordance with EN ISO 12100. Harmonised standards for press brakes include EN 12622 on the safety of hydraulic press brakes. CNC bending machines equipped with protective systems such as light curtains, laser-based active protection devices (AKAS) and guards must comply with EN ISO 13849 on safety of control systems. The importer must hold an EORI number and submit a customs declaration. Required documents include commercial invoice, transport document, CE declaration of conformity and operating manual. CNC bending machines may be subject to dual-use technology controls under Regulation (EU) 2021/821.

MFN customs duty rates for CNC bending machines under subheading 846222 should be verified in the current TARIC database of the European Commission. Numerically controlled machine tools may benefit from reduced or zero duty rates under autonomous tariff suspensions established by the EU Council for specific categories of industrial machinery. Preferential duty rates may be available under EU free trade agreements, including those with Japan, South Korea, the United Kingdom and Canada. The condition for applying a preferential rate is compliance with rules of origin and presentation of a valid proof of origin. CNC bending machines imported from China may be subject to additional trade measures, which should be checked in TARIC. Imports from Russia and Belarus are subject to EU sanctions restrictions covering machinery and technology. Import VAT is charged at the national rate. CNC bending machines may qualify for duty relief under the inward processing procedure if finished products are to be exported outside the EU. All current duties and trade measures should be verified in TARIC.

CNC bending machines under CN 8462 22 are subject to stringent safety standards due to high pressing forces and crushing risks. Standards EN 692 (mechanical presses) and EN 693 (hydraulic presses) specify requirements for guards, two-hand control systems, light curtains and cycle monitoring. The Machinery Regulation (EU) 2023/1230 requires CE marking and risk assessment documentation. Presses exceeding 1000 kN force may be subject to dual-use controls for defence applications.