Subheading · Chapter 84 · Heading 8461

8461.40

8461.40: Gear-cutting, gear-grinding or gear-finishing machines

8461.40 is a six-digit subheading of heading 8461, machine tools for planing, shaping, slotting, broaching, gear cutting, gear…, chapter 84.

What you pay

Importing into UK

Customs duty Free standard rate · across 7 national lines 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. 8461 40 00 00 Gear-cutting, gear-grinding or gear-finishing machines p/st
  2. Gear-cutting machines (including abrasive gear-cutting machines) p/st
  3. For cutting cylindrical gears p/st
  4. 8461 40 11 00 Numerically controlled Freep/st
  5. 8461 40 19 00 Other Freep/st
  6. For cutting other gears p/st
  7. 8461 40 31 00 Numerically controlled Freep/st
  8. 8461 40 39 00 Other Freep/st
  9. Gear-finishing machines p/st
  10. Fitted with a micrometric adjusting system, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm p/st
  11. 8461 40 71 00 Numerically controlled Freep/st
  12. 8461 40 79 00 Other Freep/st
  13. 8461 40 90 00 Other 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
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • 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£4.4m+10.1% · previous 12 months
Average import price£21.13 per kg
Jan 2024: £1.9mMar 2024: £1.1mApr 2024: £1.3mJun 2024: £1.6mJul 2024: £1.3mAug 2024: £12kSept 2024: £173kOct 2024: £6kNov 2024: £16kDec 2024: £403kJan 2025: £9kFeb 2025: £1kMar 2025: £64kApr 2025: £23kMay 2025: £129kJun 2025: £32kJul 2025: £1.1mAug 2025: £2mSept 2025: £305kOct 2025: £1.2mNov 2025: £742kDec 2025: £168kJan 2026: £5kFeb 2026: £58kMar 2026: £114kApr 2026: £581kMay 2026: £1mJun 2026: £56kJul 2026: £63kAug 2026: £56k 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
Germany £2.8m 65.3% +8.8%
China £805k 18.5% +4,475.8%
Switzerland £463k 10.6% -55.4%
Netherlands £79k 1.8% —
Poland £70k 1.6% +34.3%
Italy £62k 1.4% +8.7%
United States £11k 0.3% -41.2%
South Korea £8k 0.2% —

Same subheading in other tariffs

World trade in 2024

8461.40 · US$1.2bn

Trade value (US$) no reported trade < US$115kUS$115k+US$889k+US$6m+> US$127m

Exports: 82
  1. Germany: US$611m
  2. Switzerland: US$208m
  3. Japan: US$127m
  4. China: US$97m
  5. United States: US$39m
  6. Italy: US$26m
  7. South Korea: US$13m
  8. Taiwan: US$6m
  9. Spain: US$6m
  10. Czechia: US$5m
  11. Hungary: US$4m
  12. Türkiye: US$3m
  13. France: US$3m
  14. India: US$3m
  15. Philippines: US$2m
  16. Poland: US$2m
  17. United Kingdom: US$2m
  18. Belgium: US$2m
  19. Singapore: US$1m
  20. Sweden: US$889k
  21. Canada: US$864k
  22. Portugal: US$741k
  23. Thailand: US$737k
  24. Australia: US$729k
  25. Netherlands: US$671k
  26. Argentina: US$487k
  27. Russia: US$390k
  28. Romania: US$385k
  29. Lithuania: US$363k
  30. Moldova: US$341k
  31. Malaysia: US$230k
  32. Bulgaria: US$208k
  33. Slovakia: US$204k
  34. Hong Kong SAR China: US$181k
  35. Austria: US$142k
  36. Brazil: US$134k
  37. Finland: US$132k
  38. Ireland: US$119k
  39. Slovenia: US$115k
  40. South Africa: US$106k
  41. Denmark: US$104k
  42. Saudi Arabia: US$60k
  43. Serbia: US$55k
  44. Kuwait: US$44k
  45. Ukraine: US$39k
  46. Croatia: US$26k
  47. Pakistan: US$21k
  48. Azerbaijan: US$21k
  49. Israel: US$17k
  50. Peru: US$17k
  51. United Arab Emirates: US$13k
  52. New Zealand: US$12k
  53. Bahrain: US$12k
  54. Zimbabwe: US$12k
  55. Cambodia: US$12k
  56. Mexico: US$12k
  57. Angola: US$11k
  58. Egypt: US$10k
  59. Montenegro: US$10k
  60. Cyprus: US$9k

Top exporters

RankCountryValueShare
1 Germany US$611m 52.3%
2 Switzerland US$208m 17.8%
3 Japan US$127m 10.9%
4 China US$97m 8.3%
5 United States US$39m 3.3%
6 Italy US$26m 2.2%
7 South Korea US$13m 1.1%
8 Taiwan US$6m 0.5%
9 Spain US$6m 0.5%
10 Czechia US$5m 0.5%

Top importers

RankCountryValueShare
1 China US$502m 42.9%
2 India US$112m 9.6%
3 United States US$83m 7.1%
4 Mexico US$48m 4.1%
5 Russia US$44m 3.7%
6 Germany US$38m 3.3%
7 Italy US$33m 2.9%
8 South Korea US$27m 2.3%
9 France US$25m 2.2%
10 Türkiye US$24m 2.1%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 3%median duty
  • 69number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Cayman Islands

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 20% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 1.3% 0% – 2% 2023 · HS 2017
Armenia 4.4% 0% – 5% 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 1% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 4.5% 0% – 5% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 0% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 0% 2023
Brazil 9.3% 0% – 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 9% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 2.3% 1.7% – 2.7% 2023
Fiji 0% 2023
French Polynesia 10% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 0% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 7.5% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 4.4% 0% – 5% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 4.5% 0% – 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0.3%* 0.1% – 0.4% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 20% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 5% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 0.7% 0% – 2% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 4.5% 0% – 5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 0% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0.3%* 0.1% – 0.4% 2023
Syria 1% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 5% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 2.3% 1.7% – 2.7% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 5.1% 4.4% – 5.8% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 9.3% 0% – 14% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
73175 Gear-cutting, gear-grinding/gear-finishing machines
End use (BEC Rev. 5)
Capital goods · BEC 212010
CPC 2.1 product
44216 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products; machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal, sintered metal carbides or cermets n.e.c.
ISIC Rev. 4 activity
2822 Manufacture of metal-forming machinery and machine tools

Earlier HS editions

HSCode
20178461.40changed
20128461.40changed
20078461.40changed
20028461.40changed
19968461.40changed
19928461.40changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

In the UK Global Tariff, subheading 8461.40 covers 7 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 8461.40 into 7 tariff lines; the duty is between 1.7% and 2.7% (average 2.3%).

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

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

In the 12 months to August 2026, the UK imported these goods worth £4.4m (up 10% on the year before), at an average of £21.13 per kg; Germany supplied 65%, followed by China.

World trade in these goods reached US$1.2bn in 2024, up 2.9% on 2023.

Germany was the largest exporter with 52.3% of the total, ahead of Switzerland.

Products classified here

Questions and answers

What is the HS code for gear-cutting, gear-grinding or gear-finishing machines?

Gear-cutting, gear-grinding or gear-finishing machines fall under HS subheading 8461.40, part of heading 8461, in section XVI of the Harmonized System.

What is the import duty on gear-cutting, gear-grinding or gear-finishing… in the UK?

Under the UK Global Tariff, imports under 8461.40 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 gear-cutting, gear-grinding or gear-finishing… in the EU?

Under the EU Combined Nomenclature, imports under 8461.40 from countries without a preferential agreement are charged at 1.7% to 2.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most gear-cutting, gear-grinding or gear-finishing…?

Germany, with US$611m in 2024 (52.3% 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 Germany (65%), China (19%) and Switzerland (11%), out of total imports of £4.4m.

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Typical products

Everyday names, not part of the legal text.