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84659600
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials

Splitting, slicing or paring machines

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
48 docs
X060X061X062X063X064X065+42
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

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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 846596

Subheading 846596 of the Combined Nomenclature covers splitting, slicing and paring machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. This category includes hydraulic log splitters for firewood, log splitting machines, debarking machines (debarkers), veneer slicing machines (veneer slicers), shingle splitting machines, and roundwood peeling machines. Classification under subheading 846596 requires confirmation that the machine is designed for splitting, slicing or paring wood or similar materials. Woodworking saws are classified under subheading 846591 and planers under 846592. Heading 8465 covers machine tools for working wood. 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 splitting machines (846596)

Importing wood splitting machines under subheading 846596 into the European Union requires compliance with the Machinery Regulation (EU) 2023/1230. Hydraulic log splitters 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. Log splitters used outdoors may be subject to the Outdoor Noise Directive 2000/14/EC. Hydraulic machines with high pressing forces must have appropriate safety systems preventing crushing and shearing. Debarkers and veneer slicers must have cutting tool 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 846596

MFN customs duty rates for wood splitting machines under subheading 846596 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 is compliance with rules of origin and presentation of a proof of origin. 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 96

Wood splitting machines under CN 8465 96 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 846596?
Subheading 846596 covers splitting, slicing and paring machines for wood. This includes hydraulic log splitters, debarking machines (debarkers), veneer slicing machines and shingle splitting machines. Woodworking saws are classified under 846591 and planers under 846592. For borderline cases, Binding Tariff Information ruling is recommended.
Are log splitters subject to the Outdoor Noise Directive?
Log splitters under subheading 846596 used outdoors may be subject to the Outdoor Noise Directive 2000/14/EC. The manufacturer must mark the guaranteed sound power level on the machine. Additionally, the machine must comply with the Machinery Regulation (EU) 2023/1230. CE marking and an EU Declaration of Conformity are mandatory. Duty rates should be verified in TARIC.
What safety systems must hydraulic log splitters have?
Hydraulic log splitters under subheading 846596 must have safety systems preventing crushing and shearing, including two-hand controls, splitting zone guards, and devices preventing accidental actuation. The manufacturer must carry out a risk assessment under EN ISO 12100. Machines must comply with the Machinery Regulation (EU) 2023/1230.
Are CNC wood splitting machines (8465 96) subject to dual-use controls?
CNC woodworking machines under CN 8465 96 are generally not subject to dual-use controls (Regulation (EU) 2021/821), as Annex I accuracy thresholds target metalworking.

Useful tools & resources

Customs calculators
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Related glossary terms
Customs DutyCustoms ValueMFN Rate