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84659400
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOFMachine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials

Bending or assembling machines

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
21 docs
Y920X844Y719Y745C052Y243+15
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty2.7%-R2261/98
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

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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 846594

Subheading 846594 of the Combined Nomenclature covers bending and assembling machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. This category includes steam bending machines for wood, presses for laminated wood bending, machines for shaping bent-glued (glulam) wood, devices for forming curved furniture components, and plywood bending machines. Classification under subheading 846594 requires confirmation that the machine is designed for bending or shaping wood or similar materials. Metal bending machines are classified under heading 8462 and wire bending machines under subheading 846330. Heading 8465 covers machine tools for working wood and similar materials. Classification follows the General Rules for the Interpretation of the CN, particularly Rules 1 and 6. For borderline cases, Binding Tariff Information ruling is recommended.

Import requirements and regulations for wood bending machines (846594)

Importing wood bending machines under subheading 846594 into the European Union requires compliance with the Machinery Regulation (EU) 2023/1230. Wood bending machines 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. Wood bending presses generating high pressing forces may be classified as high-risk machinery. Steam bending machines may additionally need to comply with the Pressure Equipment Directive (2014/68/EU) if they use pressurised steam. Heating systems must meet relevant safety standards. 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.

Customs duties and trade measures for subheading 846594

MFN customs duty rates for wood bending machines under subheading 846594 should be verified in the current TARIC database of the European Commission. Woodworking machine tools may benefit from autonomous tariff suspensions. 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. Imports of wood bending machines from China 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.

Woodworking machine safety and importing CN 8465 94

Wood bending machines under CN 8465 94 are subject to specific safety requirements due to material kickback and cutting tool contact risks. Standards EN 859-EN 861 (planers), EN 1870 (circular saws) and EN 848 (moulding machines) specify requirements for guards, brakes and wood dust extraction. The Machinery Regulation (EU) 2023/1230 requires CE marking and user instructions in the destination language. Wood dust is a carcinogenic agent (Directive 2004/37/EC) - machines must have effective dust extraction systems.

Frequently asked questions

Which machines are classified under subheading 846594?
Subheading 846594 covers bending and assembling machines for wood and similar materials. This includes steam bending machines, laminated wood bending presses, bent-glued wood shaping machines, and curved furniture component forming devices. Metal bending machines are classified under heading 8462. For borderline cases, Binding Tariff Information ruling is recommended.
Are steam wood bending machines subject to the Pressure Equipment Directive?
Steam wood bending machines under subheading 846594 may be subject to the Pressure Equipment Directive (2014/68/EU) if they use pressurised steam. Steam chambers and steam generation systems must comply with the directive's requirements. Additionally, the machine must comply with the Machinery Regulation (EU) 2023/1230. CE marking and a Declaration of Conformity are mandatory.
What documents are required when importing wood bending machines?
When importing wood bending machines under subheading 846594, the following are required: commercial invoice, transport document, importer's EORI number, CE declaration of conformity, operating instructions in the destination country language, and technical documentation. For machines with pressure components, additional compliance documentation under the Pressure Equipment Directive may be required. Duty rates should be verified in TARIC.
Are CNC wood bending machines (8465 94) subject to dual-use controls?
CNC woodworking machines under CN 8465 94 are generally not subject to dual-use controls (Regulation (EU) 2021/821), as Annex I accuracy thresholds target metalworking.