Subheading · Chapter 84 · Heading 8460

8460.24

8460.24: Machine tools for deburring, sharpening, grinding, honing: other grinding machines, other, numerically controlled

Official description Other, numerically controlled

Subheading 8460.24 belongs to heading 8460 (machine tools for deburring, sharpening, grinding, honing, lapping, polishing…) 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. 8460 24 00 00 Other, 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£5.6m+127.3% · previous 12 months
Average import price£33.76 per kg
Jan 2024: £1.9mMar 2024: £486kMay 2024: £40kJun 2024: £54kJul 2024: £49kAug 2024: £51kOct 2024: £190kNov 2024: £776kDec 2024: £298kJan 2025: £406kFeb 2025: £5kMar 2025: £198kMay 2025: £8kJun 2025: £888Jul 2025: £431kAug 2025: £152kOct 2025: £1.8mDec 2025: £199kJan 2026: £351kFeb 2026: £195kMar 2026: £649kApr 2026: £16kMay 2026: £161kJun 2026: £507kJul 2026: £1.2mAug 2026: £521k 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
Czechia £1.7m 29.9% +171.4%
Germany £1.2m 21.2% +82.4%
Switzerland £1.2m 20.8% +662%
Japan £804k 14.3% +266.4%
Spain £521k 9.3% —
Croatia £134k 2.4% —
China £85k 1.5% +173.5%
Portugal £16k 0.3% —

Same subheading in other tariffs

World trade in 2024

8460.24 · US$676m

Trade value (US$) no reported trade < US$173kUS$173k+US$3m+US$46m+> US$131m

Exports: 60
  1. Germany: US$195m
  2. Japan: US$131m
  3. Czechia: US$62m
  4. Switzerland: US$57m
  5. China: US$51m
  6. Italy: US$46m
  7. Spain: US$37m
  8. Taiwan: US$34m
  9. South Korea: US$15m
  10. United States: US$13m
  11. Sweden: US$6m
  12. United Kingdom: US$5m
  13. Netherlands: US$5m
  14. France: US$3m
  15. Australia: US$3m
  16. Singapore: US$2m
  17. Türkiye: US$2m
  18. Austria: US$2m
  19. Poland: US$1m
  20. Romania: US$1m
  21. Denmark: US$993k
  22. New Zealand: US$685k
  23. Finland: US$608k
  24. India: US$567k
  25. Belgium: US$497k
  26. Hungary: US$420k
  27. Malaysia: US$305k
  28. Thailand: US$296k
  29. Philippines: US$268k
  30. Canada: US$173k
  31. Ireland: US$135k
  32. Brazil: US$124k
  33. Mexico: US$118k
  34. Chile: US$113k
  35. Latvia: US$76k
  36. Croatia: US$74k
  37. South Africa: US$70k
  38. Angola: US$63k
  39. Estonia: US$29k
  40. Azerbaijan: US$18k
  41. Slovakia: US$14k
  42. Morocco: US$13k
  43. Egypt: US$12k
  44. Luxembourg: US$11k
  45. Iran: US$7k
  46. Bulgaria: US$4k
  47. Tanzania: US$4k
  48. Serbia: US$3k
  49. Qatar: US$2k
  50. Norway: US$900
  51. Hong Kong SAR China: US$700
  52. Lithuania: US$500
  53. Portugal: US$500
  54. Slovenia: US$500
  55. United Arab Emirates: US$400
  56. Indonesia: US$300
  57. Rwanda: US$300
  58. Mozambique: US$200
  59. Lesotho: US$100
  60. Vietnam: US$0

Top exporters

RankCountryValueShare
1 Germany US$195m 28.9%
2 Japan US$131m 19.4%
3 Czechia US$62m 9.2%
4 Switzerland US$57m 8.4%
5 China US$51m 7.6%
6 Italy US$46m 6.7%
7 Spain US$37m 5.5%
8 Taiwan US$34m 5.1%
9 South Korea US$15m 2.1%
10 United States US$13m 1.9%

Top importers

RankCountryValueShare
1 China US$226m 33.4%
2 United States US$72m 10.7%
3 India US$46m 6.8%
4 Germany US$32m 4.7%
5 Mexico US$20m 2.9%
6 Türkiye US$20m 2.9%
7 South Korea US$18m 2.7%
8 Vietnam US$18m 2.7%
9 Russia US$17m 2.6%
10 France US$17m 2.6%

Code history

Since 2017; before, these goods were classified under 8460.21, 8460.90.

The UK Global Tariff has one tariff line for subheading 8460.24; the duty is duty-free.

Subheading 8460.24 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 £5.6m between September 2025 and August 2026 (up 127% on the year before); Czechia supplied 30%, followed by Germany.

In 2024, countries exported these goods worth US$676m (+0.6% year on year).

The largest exporter was Germany (US$195m), followed by Japan.

Questions and answers

What is the HS code for machine tools for deburring, sharpening, grinding, honing: other grinding machines, other, numerically controlled?

Machine tools for deburring, sharpening, grinding, honing: other grinding machines, other, numerically controlled fall under HS subheading 8460.24, part of heading 8460, in section XVI of the Harmonized System.

What is the import duty on machine tools for deburring, sharpening… in the UK?

Under the UK Global Tariff, imports under 8460.24 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 for deburring, sharpening… in the EU?

Under the EU Combined Nomenclature, imports under 8460.24 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 for deburring, sharpening…?

Germany, with US$195m in 2024 (28.9% 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 Czechia (30%), Germany (21%) and Switzerland (21%), out of total imports of £5.6m.