EU Combined Nomenclature · CN code · HS 8465.20
8465 20 00: Machine tools: machining centres
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026
- 8465 Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials:
- 8465 20 00 Machining centres
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 7
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 0285/18
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Libya, North Korea
- Legal act
- Regulation 1509/17, Regulation 0044/16
- Documents
- Y920 Goods other than those described in the footnotes linked to the measure
- Import control
- Applies to goods from
- all countries except Iran
- Legal act
- Regulation 0267/12
- Import control
- Applies to goods from
- Iran
- Legal act
- Regulation 0267/12
- Documents
- Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
- Import control
- Applies to goods from
- Iran
- Legal act
- Regulation 0267/12
- Documents
- Y750 The declared goods are not concerned by Council Regulation (EC) No. 267/2012, Annex II
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 20
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export prohibitionSanctions regime: North Korea | North Korea | Regulation 0285/18 | 28 February 2018 |
| Export authorizationSanctions regime: Russia | Russia | Regulation 1485/24 | 4 June 2024 |
| Export controlSanctions regime: Crimea and Sevastopol | Ukraine | Regulation 0692/14 | 25 February 2025 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 26 June 2024 |
| Export control on restricted goods and technologiesSanctions regime: Iran (human rights) | Iran | Regulation 0264/12 | 1 January 2017 |
| Export control on restricted goods and technologiesSanctions regime: Myanmar/Burma | Myanmar (Burma) | Regulation 0401/13 | 1 January 2017 |
| Export control on restricted goods and technologiesSanctions regime: Libya | Libya | Regulation 0044/16 | 1 January 2017 |
| Export control on restricted goods and technologiesSanctions regime: Syria | Syria | Regulation 0036/12 | 1 January 2017 |
| Export control on restricted goods and technologiesSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 September 2017 |
| Export control on restricted goods and technologiesSanctions regime: Venezuela | Venezuela | Regulation 2063/17 | 14 November 2017 |
| Export control on restricted goods and technologiesSanctions regime: Zimbabwe | Zimbabwe | Regulation 0284/17 | 19 February 2017 |
| Export control on restricted goods and technologiesSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 June 2021 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: North Korea | North Korea | Regulation 1509/17 | 11 April 2025 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export controlSanctions regime: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 August 2022 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export authorization (Dual use) | All third countries | Regulation 2003/25 | 15 November 2025 |
TARIC data as of 23 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20%
-
Belgium 21%
-
Bulgaria 20%
-
Croatia 25%
-
Cyprus 3% / 5% reduced rate
-
Czechia 21%
-
Denmark 25%
-
Estonia 24%
-
Finland 25.5%
-
France 20%
-
Germany 19%
-
Greece 24%
-
Hungary 27%
-
Ireland 23%
-
Italy 22%
-
Latvia 21%
-
Lithuania 21%
-
Luxembourg 17%
-
Malta 18%
-
Netherlands 21%
-
Poland 23%
-
Portugal 23%
-
Romania 21%
-
Slovakia 23%
-
Slovenia 22%
-
Spain 21%
-
Sweden 25%
TEDB · 23 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2.7% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 moreCongo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
EU: imports by month · HS 8465.20
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| €14.2m | 34.1% | +109.9% | |
| €10.9m | 26.2% | +17.1% | |
| €7.4m | 17.8% | +19.5% | |
| €6.1m | 14.6% | -14.8% | |
| €1.2m | 2.8% | +199.5% | |
| €800k | 1.9% | -48.1% | |
| €412k | 1% | — | |
| €255k | 0.6% | +3,826.2% |
Same subheading in other tariffs
Legal notes
Notes
1. This chapter does not cover:
(a) millstones, grindstones or other articles of Chapter 68;
(b) machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);
(c) laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020);
(d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
(e) vacuum cleaners of heading 8508;
(f) electromechanical domestic appliances of heading 8509; digital cameras of heading 8525;
(g) radiators for the articles of Section XVII; or
(h) hand-operated mechanical floor sweepers, not motorised (heading 9603).
2. Subject to the operation of note 3 to Section XVI and subject to note 11 to this chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under heading 8486, as the case may be, and not the latter group.
(A) Heading 8419 does not, however, cover:
(a) germination plant, incubators or brooders (heading 8436);
(b) grain dampening machines (heading 8437);
(c) diffusing apparatus for sugar juice extraction (heading 8438);
(d) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 8451); or
(e) machinery, plant or laboratory equipment, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
(B) Heading 8422 does not cover:
(C) Heading 8424 does not cover:
3. A machine tool for working any material which answers to a description in heading 8456 and at the same time to a description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in heading 8456.
4. Heading 8457 applies only to machine tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:
(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres);
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station); or
(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).
5. For the purposes of heading 8462, a ‘slitting line’ for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler. A ‘cut-to-length line’ for flat products is a processing line composed of an uncoiler, a coil flattener, and a shear.
6.
(A) For the purposes of heading 8471, the expression ‘automatic data-processing machines’ means machines, capable of
(1) storing the processing program or programs and at least the data immediately necessary for the execution of the program;
(2) being freely programmed in accordance with the requirements of the user;
(3) performing arithmetical computations specified by the user; and
(4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.
(B) Automatic data-processing machines may be in the form of systems consisting of a variable number of separate units.
(C) Subject to paragraph (D) and (E) below, a unit is to be regarded as being a part of an automatic data-processing system if it meets all of the following conditions:
(1) it is of a kind solely or principally used in an automatic data-processing system;
(2) it is connectable to the central processing unit either directly or through one or more other units; and
(3) it is able to accept or deliver data in a form (codes or signals) which can be used by the system.
Separately presented units of an automatic data-processing machine are to be classified in heading 8471.
However keyboards, X-Y coordinate input devices and disk storage units which satisfy the conditions of paragraphs (C)(2) and (C)(3) above, are in all cases to be classified as units of heading 8471.
(D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in note 6(C) above:
(1) printers, copying machines, facsimile machines, whether or not combined;
(2) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);
(3) loudspeakers and microphones;
(4) television cameras, digital cameras and video camera recorders;
(5) monitors and projectors, not incorporating television reception apparatus.
(E) Machines incorporating or working in conjunction with an automatic data-processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.
7. Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0,05 mm, whichever is less.
Other steel balls are to be classified in heading 7326.
8. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.
Subject to note 2 to this chapter and note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 8479. Heading 8479 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.
9. For the purposes of heading 8470, the term ‘pocket-size’ applies only to machines the dimensions of which do not exceed 170 mm × 100 mm × 45 mm.
10. For the purposes of heading 8485, the expression ‘additive manufacturing’ (also referred to as 3D printing) means the formation of physical objects, based on a digital model, by the successive addition and layering, and consolidation and solidification, of material (for example, metal, plastics or ceramics).
Subject to note 1 to Section XVI and note 1 to Chapter 84, machines answering to the description in heading 8485 are to be classified in that heading and in no other heading of the nomenclature.
11.
(A) Notes 12(a) and 12(b) to Chapter 85 also apply with respect to the expressions ‘semiconductor devices’ and ‘electronic integrated circuits’, respectively, as used in this note and in heading 8486. However, for the purposes of this note and of heading 8486, the expression ‘semiconductor devices’ also covers photosensitive semiconductor devices and light-emitting diodes (LED).
(B) For the purposes of this note and of heading 8486, the expression ‘manufacture of flat panel displays’ covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression ‘flat panel display’ does not cover cathode-ray tube technology.
(C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for:
(1) the manufacture or repair of masks and reticles;
(2) assembling semiconductor devices or electronic integrated circuits;
(3) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.
(D) Subject to note 1 to Section XVI and note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of the nomenclature.
Subheading notes
1. For the purposes of subheading 846520, the term ‘machining centres’ applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.
2. For the purposes of subheading 847149, the term ‘systems’ means automatic data-processing machines whose units satisfy the conditions laid down in note 6(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).
3. For the purposes of subheading 848120, the expression ‘valves for oleohydraulic or pneumatic transmissions’ means valves which are used specifically in the transmission of ‘fluid power’ in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurized fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 848120 takes precedence over all other subheadings of heading 8481.
4. Subheading 848240 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
General
For the purposes of subheadings 8407 34 10, 8407 90 50 and 8408 20 10, ‘for the industrial assembly’ applies only to the series-assembly of new vehicles in factories which manufacture or assemble motor vehicles (including subcontractors).
These subheadings can be applied only to engines actually used in the production of new vehicles of the kinds referred to in the subheadings. Consequently, they do not cover similar engines used as spare parts.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Machining centres | 2.7% | p/st |
| 2025 | unchanged | 2.7% | p/st |
| 2024 | unchanged | 2.7% | p/st |
| 2023 | unchanged | 2.7% | p/st |
| 2022 | unchanged | 2.7% | p/st |
| 2021 | unchanged | 2.7% | p/st |
| 2020 | unchanged | 2.7% | p/st |
| 2019 | Machining centres | 2.7% | p/st |
Code history
Since 2017; before, these goods were classified under 8465 91 90, 8465 92 00, 8465 93 00, 8465 94 00, 8465 95 00, 8465 96 00, 8465 99 00.
In the EU Combined Nomenclature, 8465 20 00 is one of 1 line under subheading 8465.20, machine tools: machining centres.
The third-country duty is 2.7%, and quantities are declared in p/st.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 2.7%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported goods of subheading 8465.20 worth €41.6m (up 26% on the year before), at an average of €12.11 per kg; India supplied 34%, followed by China.
For the same subheading, the UK duty is 2%, the Türkiye duty is 2.7% and the US duty is 2.4%–3%.
EU member states imported goods of subheading 8465.20 worth US$378.4m in 2024; the largest supplier from outside the EU was India, and the United Kingdom ranked 4th with US$1.1m.
Questions and answers
What is the EU import duty for CN code 8465 20 00?
The third-country duty in the EU Combined Nomenclature is 2.7%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 8465 20 00?
152 countries have a preferential rate on this line, 152 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 8465.20 as a whole, the largest supplier from outside the EU in 2024 was India (US$7.9m), followed by China.
Typical products
Everyday names, not part of the legal text.