Numerically controlled shearing machines

Subheading 846233 of the Combined Nomenclature covers other numerically controlled (CNC) machines for working metal by forming, not classified under subheadings 846231 and 846232. This subheading includes remaining CNC machines in the 846230 group, such as CNC deep drawing machines, CNC swaging machines, CNC spinning machines, and other specialised CNC sheet metal forming equipment. Classification is based on the Notes to Chapter 84 CN and heading 8462. The essential criteria are the presence of CNC numerical control and the function of plastic metal forming. Subheading 846233 is residual relative to subheadings 846231 (CNC shears) and 846232 (CNC punching machines) within the group of CNC cutting and forming machines. Machines without CNC control performing analogous functions are classified under subheading 846239. 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 ruling from the competent customs authority.

Importing CNC machines under subheading 846233 into the European Union is subject to the Union Customs Code (Regulation (EU) No 952/2013) and the Machinery Regulation (EU) 2023/1230. Each machine placed on the EU market must bear the CE marking, have an EU declaration of conformity, and include operating instructions in the official language of the destination country. Metal forming machines are subject to harmonised European standards in the EN ISO 16092 series concerning safety of presses and forming machine tools. Importers must hold an EORI number and file a customs declaration with the correct CN code. Import documentation includes the commercial invoice, technical specification describing the CNC control and technological function, transport documents, and proof of origin for preferential rates. Machines with electronic components are subject to the EMC Directive 2014/30/EU and the LVD Directive 2014/35/EU. MFN duty rates and any trade measures, including anti-dumping duties, should be verified in the TARIC system of the European Commission before each import.

CNC machines under subheading 846233 are used in advanced manufacturing processes in the automotive, aerospace, and home appliance industries. CNC deep drawing machines produce car body panels, equipment housings, and tanks. CNC spinning machines manufacture axially symmetrical components from sheet metal, such as cones, domes, and lighting elements. CNC swaging machines shape tube and profile ends. CNC control ensures precision, repeatability, and rapid changeover of production lines. For customs classification, it is important to distinguish machines under subheading 846233 from CNC presses (subheadings 846242, 846249), which operate by direct unidirectional piston pressure on the material. Machines under subheading 846233 may form material in more complex ways, such as by rotating the workpiece. Correct classification requires detailed analysis of the machine's operating principle. Importers should hold manufacturer documentation confirming the type of processing and control system.

Other CNC forming machines under CN 8462 33 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.