Other

Subheading 846390 of the Combined Nomenclature covers other machine tools for working metal without removing material, not classified under other subheadings of heading 8463. This category includes thread rolling machines, swaging and flaring machines, cold forming presses, burnishing and roller burnishing machines, bar and profile straightening machines, and other machines performing plastic deformation of metal without chip removal. Subheading 846390 serves as a residual subheading for machines that do not qualify for more specific subheadings of heading 8463, such as 846310 (draw benches) or 846330 (wire working machines). Classification requires analysis of the machine's principal function and confirmation that processing is performed by plastic deformation without material removal in chip form. Machines for metal cutting belong to headings 8456-8461. Classification follows the General Rules for the Interpretation of the CN, particularly Rules 1, 3 and 6. For borderline cases, Binding Tariff Information ruling is recommended.

Importing machines under subheading 846390 into the European Union requires compliance with the Machinery Regulation (EU) 2023/1230. Metal forming machine tools must bear CE marking, be accompanied by an EU Declaration of Conformity, and include 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. High-force machines such as cold forming presses may be classified as high-risk machinery requiring assessment involving a notified body. Harmonised standards for presses and forming machines include EN 692 (mechanical presses) and EN 693 (hydraulic presses). The importer must hold an EORI number and submit a customs declaration with the correct CN code. Required documents include commercial invoice, transport document, CE declaration of conformity and technical documentation. Machines with high technical parameters may be subject to dual-use technology controls.

MFN customs duty rates for machines under subheading 846390 should be verified in the current TARIC database of the European Commission. Metal forming machine tools may benefit from autonomous tariff suspensions established by the EU Council for selected 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, 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. Imports from China constitute a significant share of machine imports in this category and may be subject to trade measures to be verified in TARIC. Imports from Russia and Belarus are subject to EU sanctions restrictions. Import VAT is charged at the national rate. All current customs duties and trade measures should be verified in TARIC before submitting a customs declaration.

Other non-cutting machine tools under CN 8463 90 cover specialist metal-working machines not falling under headings 8456-8462. Classification requires precise identification of the technological process - thread rolling, wire drawing, bar straightening and profile bending. Wire and bar drawing machines are classified under 8463, not 8462 (stamping). EN ISO 16092 series standards set safety requirements. The Machinery Regulation (EU) 2023/1230 mandates CE marking.