Numerically controlled press brakes

Subheading 846223 of the Combined Nomenclature covers numerically controlled (CNC) shearing machines designed for cutting sheet metal and metal plates. This category includes CNC guillotine shears with programmable back gauge positioning, cutting angle and force control, CNC rotary shears, and CNC notching machines for corner cutting. These machines feature an integrated numerical control unit enabling programming of cutting parameters, automatic material positioning and cut quality control. Classification under subheading 846223 requires distinction from conventional shearing machines without CNC control, classified under adjacent subheadings of heading 8462. Hand-operated sheet metal shears are classified under Chapter 82 of the CN. The key classification criterion is the presence of an integrated numerical control system and the intended use for cutting sheet metal by shearing action. Classification follows the General Rules for the Interpretation of the CN. For borderline cases, Binding Tariff Information ruling is recommended.

Importing CNC shearing machines under subheading 846223 into the European Union requires compliance with the Machinery Regulation (EU) 2023/1230. Guillotine shears are considered high-risk machinery and may require conformity assessment involving a notified body. The manufacturer or importer must ensure CE marking, an EU Declaration of Conformity and operating instructions in the official language of the destination country. Harmonised standards include EN 13985 covering the safety of guillotine shears and shearing machines. Protective systems on CNC shears, including cutting zone guards, light curtains and two-hand control devices, must comply with EN ISO 13849 on safety-related parts 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 technical documentation. CNC shearing machines with high technical parameters may be subject to dual-use technology controls under Regulation (EU) 2021/821.

MFN customs duty rates for CNC shearing machines under subheading 846223 should be verified in the current TARIC database of the European Commission. Machine tools for metal forming may benefit from autonomous tariff suspensions established by the EU Council if the specific machinery category has been included. Preferential duty rates may be available under EU free trade agreements, including those with Japan, South Korea, the United Kingdom and Canada, as well as under the Generalised Scheme of Preferences for developing countries. The condition for applying a preferential rate is compliance with rules of origin and presentation of a valid proof of origin, such as an EUR.1 certificate or invoice declaration. Imports from Russia and Belarus are subject to EU sanctions restrictions covering industrial machinery. Imports from China and Taiwan may be subject to trade measures, which should be checked in TARIC. Import VAT is charged at the national rate. All current customs duties and trade measures should be verified in the TARIC database before submitting a customs declaration.

CNC shearing machines under CN 8462 23 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.