Skip to main content
84659500
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

Drilling or morticing machines

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
20 docs
Y920X844Y719Y745C052Y243+14
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.
CloseMRN — potwierdzenie wywozu z każdego portu UE
5

Binding Tariff Information

BTI classification examples

FRgold25-04130

1200W electric wood router with accessories

metalGRI 1GRI 6
DEgold334/24-1

Battery-powered band saw machine

metalGRI 1GRI 3bGRI 6
DEgold691/25-1

Spindle sander for woodworking

metalGRI 1GRI 6
DEgold297/24-1

Battery-powered table circular saw

metalGRI 1GRI 6
DEgold510/24-1

Disc sander with accessories

metalGRI 1GRI 3bGRI 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 846595

Subheading 846595 of the Combined Nomenclature covers drilling and morticing machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. This category includes column drills for wood, multi-spindle drills for serial hole boring in furniture production, line boring machines (multi-function line drills), spindle drills, chain mortisers for wood, and chisel mortisers. Classification under subheading 846595 requires confirmation that the machine is designed for drilling or morticing wood or similar materials. Metal drilling machines are classified under heading 8459 and hand-held electric drills under subheading 846721. Classification follows the General Rules for the Interpretation of the CN. For borderline cases, Binding Tariff Information ruling is recommended.

Import requirements and regulations for wood drilling machines (846595)

Importing wood drilling machines under subheading 846595 into the European Union requires compliance with the Machinery Regulation (EU) 2023/1230. Drilling and morticing machines for wood 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. Harmonised standards include EN ISO 19085 on the safety of woodworking machines and specific standards for drilling and morticing machines. Multi-spindle drills for furniture production must have drilling zone guards and workpiece clamping systems. Chain mortisers require cutting chain guards. 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.

Customs duties and trade measures for subheading 846595

MFN customs duty rates for wood drilling machines under subheading 846595 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. The condition for applying a preferential rate is compliance with rules of origin and presentation of a valid proof of origin. Imports of wood drilling machines from China, Taiwan and Italy constitute a significant share of EU imports. Imports from China may be subject to trade measures. Imports from Russia and Belarus are subject to EU sanctions restrictions. Import VAT is charged at the national rate. All current customs duties should be verified in TARIC.

Woodworking machine safety and importing CN 8465 95

Wood drilling machines under CN 8465 95 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 846595?
Subheading 846595 covers drilling and morticing machines for wood and similar materials. This includes column drills, multi-spindle drills, line boring machines, spindle drills, chain mortisers and chisel mortisers. Metal drilling machines are classified under heading 8459 and hand-held electric drills under 846721. For borderline cases, Binding Tariff Information ruling is recommended.
What safety standards apply to wood drilling machines?
Wood drilling machines under subheading 846595 must comply with the Machinery Regulation (EU) 2023/1230. EN ISO 19085 specifies general safety requirements for woodworking machines. Multi-spindle drills must have drilling zone guards and workpiece clamping systems. Chain mortisers require cutting chain guards. CE marking and a Declaration of Conformity are mandatory.
Are wood drilling machine imports from China subject to additional measures?
Imports of wood drilling machines from China classified under subheading 846595 may be subject to EU trade measures. Current measures should be verified in the TARIC database before each import. Preferential rates may be available under FTA agreements and the GSP system. Imports from Russia and Belarus are subject to sanctions restrictions. Correct determination of the country of origin is essential.
Are CNC wood drilling machines (8465 95) subject to dual-use controls?
CNC woodworking machines under CN 8465 95 are generally not subject to dual-use controls (Regulation (EU) 2021/821), as Annex I accuracy thresholds target metalworking.