Subheading · Chapter 84 · Heading 8459

8459.31

8459.31: Machine tools: other boring-milling machines, numerically controlled

Official description Numerically controlled

Subheading 8459.31 belongs to heading 8459 (machine tools) in chapter 84.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8459 31 00 00 Numerically controlled Freep/st

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

Import requirements 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, North Korea
    Legal act
    S.I. 2019/461, S.I. 2019/411
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & 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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£8.7m-5.1% · previous 12 months
Average import price£26.86 per kg
Jan 2024: £78kFeb 2024: £1.7mMar 2024: £942kApr 2024: £401kMay 2024: £372kJun 2024: £281kJul 2024: £2mAug 2024: £484kSept 2024: £171kOct 2024: £4.3mNov 2024: £672kDec 2024: £648kJan 2025: £471kFeb 2025: £104kMar 2025: £384kMay 2025: £318kJun 2025: £707kJul 2025: £413kAug 2025: £1mSept 2025: £4.1mOct 2025: £76kNov 2025: £446kDec 2025: £828kJan 2026: £4kFeb 2026: £149kMar 2026: £1.4mApr 2026: £658kMay 2026: £365kJun 2026: £25kJul 2026: £286kAug 2026: £315k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Switzerland £4.2m 47.8% —
Germany £2.9m 33.8% -25.9%
Italy £833k 9.6% +20.5%
Taiwan £325k 3.7% -17.5%
Czechia £257k 3% -57.3%
China £115k 1.3% -38.9%
Belgium £37k 0.4% +675.7%
France £35k 0.4% —

Same subheading in other tariffs

World trade in 2024

8459.31 · US$650m

Trade value (US$) no reported trade < US$344.1kUS$344.1k+US$2.8m+US$37.5m+> US$137.1m

Exports: 53
  1. Italy: US$158m
  2. Germany: US$137.1m
  3. Switzerland: US$74.1m
  4. Czechia: US$66m
  5. China: US$51.5m
  6. Spain: US$37.5m
  7. South Korea: US$29.6m
  8. Taiwan: US$27.8m
  9. Japan: US$25.1m
  10. United States: US$18.7m
  11. Denmark: US$4.5m
  12. Türkiye: US$3.8m
  13. Austria: US$2.8m
  14. Slovakia: US$1.8m
  15. Netherlands: US$1.6m
  16. France: US$1.6m
  17. United Kingdom: US$1.4m
  18. Singapore: US$870.6k
  19. Romania: US$801.8k
  20. Slovenia: US$705.8k
  21. Belgium: US$615.5k
  22. Serbia: US$532k
  23. Sweden: US$465.4k
  24. India: US$397.1k
  25. Hungary: US$368k
  26. Canada: US$344.1k
  27. Poland: US$305.9k
  28. Australia: US$210.4k
  29. Luxembourg: US$193.5k
  30. Portugal: US$188.2k
  31. Lithuania: US$144.6k
  32. Finland: US$140.7k
  33. Bosnia & Herzegovina: US$119.1k
  34. Russia: US$102.6k
  35. Norway: US$63.2k
  36. Croatia: US$54.4k
  37. Bulgaria: US$53.6k
  38. Albania: US$49.3k
  39. Latvia: US$47.5k
  40. South Africa: US$41k
  41. Malaysia: US$32.7k
  42. Hong Kong SAR China: US$19.1k
  43. Costa Rica: US$13.9k
  44. United Arab Emirates: US$11.6k
  45. New Zealand: US$10.9k
  46. Algeria: US$6.7k
  47. Myanmar (Burma): US$4.8k
  48. Tunisia: US$1.8k
  49. Saudi Arabia: US$1.6k
  50. Botswana: US$1.1k
  51. Bahrain: US$100
  52. Ireland: US$100
  53. Indonesia: US$0

Top exporters

RankCountryValueShare
1 Italy US$158m 24.3%
2 Germany US$137.1m 21.1%
3 Switzerland US$74.1m 11.4%
4 Czechia US$66m 10.2%
5 China US$51.5m 7.9%
6 Spain US$37.5m 5.8%
7 South Korea US$29.6m 4.6%
8 Taiwan US$27.8m 4.3%
9 Japan US$25.1m 3.9%
10 United States US$18.7m 2.9%

Top importers

RankCountryValueShare
1 China US$112.7m 17.3%
2 United States US$107.1m 16.5%
3 Germany US$38.2m 5.9%
4 Russia US$33.1m 5.1%
5 Canada US$27.7m 4.3%
6 Türkiye US$22.2m 3.4%
7 Hungary US$20.8m 3.2%
8 Poland US$17.6m 2.7%
9 India US$17m 2.6%
10 United Kingdom US$16m 2.5%

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/271 of 29 January 2026 amending Regulation (EU) 2023/1529 concerning restrictive measures in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region

    CELEX 32026R0271 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff has one tariff line for subheading 8459.31; the duty is duty-free.

Subheading 8459.31 is a single line in the EU Combined Nomenclature, where the duty is 1.7%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £8.7m between September 2025 and August 2026 (down 5% on the year before); Switzerland supplied 48%, followed by Germany.

In 2024, countries exported these goods worth US$650m (−0.1% year on year).

The largest exporter was Italy (US$158m), followed by Germany.

Products classified here

Questions and answers

What is the HS code for machine tools: other boring-milling machines, numerically controlled?

Machine tools: other boring-milling machines, numerically controlled fall under HS subheading 8459.31, part of heading 8459, in section XVI of the Harmonized System.

What is the import duty on machine tools in the UK?

Under the UK Global Tariff, imports under 8459.31 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on machine tools in the EU?

Under the EU Combined Nomenclature, imports under 8459.31 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most machine tools?

Italy, with US$158m in 2024 (24.3% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Switzerland (48%), Germany (34%) and Italy (10%), out of total imports of £8.7m.