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What does heading 8485 of the customs tariff cover?

Heading 8485 covers additive manufacturing machines, commonly known as 3D printers. This includes metal additive manufacturing machines (SLM, DMLS, EBM), plastic (FDM, SLA, SLS), ceramic and other material machines. This heading was introduced to cover the rapidly developing 3D printing sector. EU customs duty rates for heading 8485 typically range from 0% to 2.7%. Industrial metal 3D printers often benefit from a 0% rate. Compliance with the Machinery Directive 2006/42/EC is required. Heading 8485 is part of Chapter 84 (machinery, mechanical and electrical equipment) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 8485 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 8485 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Duty rates and import requirements for heading 8485

EU customs duty rates for heading 8485 typically range from 0% to 2.7%. Industrial metal 3D printers often benefit from a 0% rate. Compliance with the Machinery Directive 2006/42/EC is required. Metal 3D printers may be subject to export controls as dual-use goods. Industrial metal 3D printers often qualify for a 0% duty rate - check the TARIC subheading. Metal additive manufacturing machines may be subject to dual-use goods regulations. Compliance with the Machinery Directive 2006/42/EC and CE marking are required. When importing 3D printers, also consider the classification of consumable materials (metal powders, resins). When importing goods under heading 8485 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 8485 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Classification of goods under heading 8485 - key considerations

Heading 8485 covers additive manufacturing machines (3D metal printing): SLM, DMLS, EBM. Key: metal additive manufacturing, not plastic 3D printing (8477) or inkjet printing (8443). Includes metal laser sintering machines. Common mistake: plastic 3D printers are 8477 or 8443.

Frequently asked questions

What duty rates apply to additive manufacturing machines, commonly known as 3D printers under heading 8485?
Customs duty rates for additive manufacturing machines, commonly known as 3D printers under heading 8485 depend on the specific tariff subheading (8- or 10-digit code) and the country of origin. MFN rates apply to imports from countries without preferential trade agreements. Preferential rates may be available under Free Trade Agreements (FTAs), the GSP scheme, or autonomous tariff suspensions. Current rates for heading 8485 should be verified in the European Commission's TARIC database. Standard VAT rate in Poland is 23%.
What documents are required when importing additive manufacturing machines, commonly known as 3D printers into the EU?
Importing additive manufacturing machines, commonly known as 3D printers under heading 8485 into the EU requires a customs declaration with the correct CN classification and the importer's EORI number. Standard documentation includes a commercial invoice, transport document and product specification. A certificate of origin is needed for preferential rates. Additional regulatory requirements depend on the product type and may include safety, conformity or quality control certificates. Imports are governed by the Union Customs Code (UCC).
What should be considered when classifying additive manufacturing machines, commonly known as 3D printers under heading 8485?
Classification of goods under heading 8485 requires applying the General Rules for the Interpretation of the Combined Nomenclature (CN). Key factors include the product's composition, intended use and level of processing. Heading 8485 covers additive manufacturing machines, commonly known as 3D printers - exact classification to the 6-, 8- or 10-digit subheading depends on the specific characteristics of the goods. In case of doubt, it is recommended to apply for Binding Tariff Information (BTI) from the competent customs authority. The EBTI database on the European Commission website can help with classifying similar goods. Current duty rates should be verified in the European Commission's TARIC database.