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84622400
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOFMachine tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); machine tools (including presses, slitting lines and cut-to-length lines) for working metal by bending, folding, straightening, flattening, shearing, punching, notching or nibbling (excluding draw-benches); presses for working metal or metal carbides, not specified above

Numerically controlled panel benders

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
26 docs
Y920X844Y719Y745C052Y970+20
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty2.7%-R1832/21
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.
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5

Binding Tariff Information

BTI classification examples

DEgold518/24-1

Hand-operated metal bending machine

metalGRI 1GRI 6
DEgold923/24-1

Manual sheet metal bending machine

żeliwo (gusseisen)GRI 1GRI 6
DEgold563/23-1

Frame sheet metal shear for metals and plastics

metalGRI 1GRI 6
DEgold899/24-1

Hand lever shear for metal cutting

steelGRI 1GRI 6
DEgold242/24-1

Manual bending machine for metal sheets and pipes

metalGRI 1GRI 3cGRI 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 846224

Subheading 846224 of the Combined Nomenclature covers numerically controlled (CNC) punching machines for metalworking. CNC punching machines are used to cut holes and shapes in metal sheets using a punch and die system, with the entire process being programmable and computer-controlled. These machines can produce series of holes in various shapes without manual tool changes. Subheading 846224 includes CNC turret punching machines, CNC punch presses with automatic tool changers, and combined CNC punching and nibbling machines. Classification is based on the Notes to Chapter 84 CN and heading 8462, which covers machine tools for working metal by forming. The key criterion distinguishing this subheading from 846229 is the presence of numerical control. Machines without CNC control are classified under separate subheadings. Classification follows the General Rules for the Interpretation of the CN, particularly Rules 1 and 6. Where classification is uncertain, importers should apply for Binding Tariff Information (BTI) ruling from the competent customs authority.

Import requirements and regulations for CNC punching machines (846224)

Importing CNC punching machines under subheading 846224 into the European Union is subject to the Union Customs Code (Regulation (EU) No 952/2013) and the Machinery Regulation (EU) 2023/1230, which replaced the Machinery Directive 2006/42/EC. Machines placed on the EU market must bear the CE marking, be accompanied by an EU declaration of conformity, and include operating instructions in the official language of the destination country. CNC punching machines are subject to harmonised European standards including EN ISO 11161 for safety of integrated manufacturing systems and EN ISO 16092 for safety of metal forming presses. Importers must hold an EORI number and submit a customs declaration through the appropriate import system. Import documentation includes the commercial invoice, technical specifications of the machine, transport documents, and proof of origin for preferential tariff rates. Machines containing electronic components are also subject to the EMC Directive 2014/30/EU and the Low Voltage Directive 2014/35/EU. Duty rates and trade measures should be verified in the TARIC database.

Industrial applications and classification of CNC punching machines (846224)

CNC punching machines under subheading 846224 are widely used in the metalworking, automotive, electronics, and construction industries. They are employed to manufacture components from steel, aluminium, and copper sheets, including enclosure panels, brackets, mounting plates, perforated sheets, and ventilation elements. CNC control enables rapid changeover and short-run production while maintaining high dimensional repeatability. Modern CNC turret punching machines can achieve speeds of several hundred strokes per minute, making them among the most productive sheet metal processing machines. For customs classification purposes, it is important to distinguish CNC punching machines from laser cutting machines (heading 8456) and from presses (subheadings 846242 to 846269). A punching machine operates by mechanically shearing material with a punch, while a laser uses thermal energy from a focused light beam. Correct classification requires analysis of the machine construction, operating principle, and technological function. Importers should have manufacturer technical documentation confirming the type of processing and the presence of CNC control.

Press safety and protective requirements for CN 8462 24

CNC punching machines under CN 8462 24 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.

Frequently asked questions

What documents are required when importing CNC punching machines under subheading 846224?
Importing CNC punching machines under subheading 846224 requires a commercial invoice with machine description and transaction value, technical specifications including CNC control type and processing parameters, transport documents, CE declaration of conformity from the manufacturer, and the importer's EORI number. For preferential duty rates, proof of origin (EUR.1 certificate or invoice declaration) is needed. The machine must be accompanied by operating instructions in the language of the destination country per Regulation (EU) 2023/1230.
What is the difference between subheading 846224 and 846229 in the customs tariff?
Subheading 846224 covers exclusively CNC numerically controlled punching machines for cutting holes and shapes in metal sheets using programmable computer control. Subheading 846229 covers other bending, folding, straightening, and shearing machines without numerical control. The key distinguishing criterion is the presence or absence of CNC control. Classification should be verified based on the manufacturer's technical documentation confirming the machine's control system type.
Do CNC punching machines under subheading 846224 require CE marking?
Yes, CNC punching machines imported into the European Union must bear CE marking in accordance with the Machinery Regulation (EU) 2023/1230. The manufacturer or their authorised representative in the EU must prepare an EU declaration of conformity and provide operating instructions in the official language of the destination country. The machine must meet the essential health and safety requirements set out in Annex III of the regulation.
Are hydraulic presses (8462 24) subject to the Pressure Equipment Directive?
The hydraulic system of a press under CN 8462 24 may be subject to the Pressure Equipment Directive 2014/68/EU if working pressure exceeds 0.5 bar and categorisation criteria are met.