Subheading · Chapter 84 · Heading 8465

8465.95

8465.95: Drilling or morticing machines

8465.95 is a six-digit subheading of heading 8465, machine tools, chapter 84.

What you pay

Importing into UK

Customs duty 2% 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. 8465 95 00 00 Drilling or morticing machines 2%p/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
    Legal act
    S.I. 2019/461
    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)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
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£3.5m-25.6% · previous 12 months
Average import price£8.91 per kg
Jan 2024: £88kFeb 2024: £217kMar 2024: £708kApr 2024: £124kMay 2024: £45kJun 2024: £322kJul 2024: £168kAug 2024: £705kSept 2024: £213kOct 2024: £484kNov 2024: £777kDec 2024: £747kJan 2025: £248kFeb 2025: £161kMar 2025: £403kApr 2025: £269kMay 2025: £776kJun 2025: £377kJul 2025: £148kAug 2025: £57kSept 2025: £159kOct 2025: £149kNov 2025: £258kDec 2025: £60kJan 2026: £259kFeb 2026: £381kMar 2026: £589kApr 2026: £181kMay 2026: £778kJun 2026: £159kJul 2026: £287kAug 2026: £206k 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
China £1.9m 54.6% +162.5%
Italy £719k 20.7% -10.2%
Germany £414k 12% -67.6%
Taiwan £194k 5.6% -66%
Mexico £80k 2.3% -18.7%
Türkiye £58k 1.7% -3%
Canada £53k 1.5% +24.4%
Belgium £22k 0.6% —

Same subheading in other tariffs

World trade in 2024

8465.95 · US$473m

Trade value (US$) no reported trade < US$44kUS$44k+US$552k+US$5m+> US$52m

Exports: 102
  1. China: US$209m
  2. Germany: US$89m
  3. Italy: US$52m
  4. Japan: US$46m
  5. Taiwan: US$19m
  6. United States: US$8m
  7. Netherlands: US$7m
  8. Hong Kong SAR China: US$7m
  9. Türkiye: US$6m
  10. Austria: US$5m
  11. Canada: US$3m
  12. Belgium: US$2m
  13. United Kingdom: US$2m
  14. India: US$2m
  15. South Korea: US$2m
  16. Denmark: US$2m
  17. Poland: US$1m
  18. France: US$1m
  19. Switzerland: US$1m
  20. Spain: US$1m
  21. Thailand: US$935k
  22. Bulgaria: US$821k
  23. Malaysia: US$750k
  24. Mexico: US$593k
  25. Czechia: US$552k
  26. Portugal: US$546k
  27. Brazil: US$472k
  28. Serbia: US$449k
  29. Sweden: US$307k
  30. Hungary: US$278k
  31. Singapore: US$277k
  32. North Macedonia: US$261k
  33. Ukraine: US$225k
  34. Montenegro: US$208k
  35. Finland: US$180k
  36. Saudi Arabia: US$177k
  37. Slovakia: US$176k
  38. South Africa: US$150k
  39. Lithuania: US$143k
  40. Ireland: US$120k
  41. Bosnia & Herzegovina: US$116k
  42. Romania: US$106k
  43. Vietnam: US$99k
  44. Russia: US$84k
  45. Australia: US$72k
  46. Sri Lanka: US$57k
  47. Latvia: US$57k
  48. Israel: US$49k
  49. Colombia: US$44k
  50. Belarus: US$42k
  51. Estonia: US$40k
  52. Greece: US$32k
  53. Slovenia: US$24k
  54. Kazakhstan: US$21k
  55. Argentina: US$21k
  56. Norway: US$20k
  57. Moldova: US$20k
  58. United Arab Emirates: US$18k
  59. San Marino: US$18k
  60. New Zealand: US$15k

Top exporters

RankCountryValueShare
1 China US$209m 44.2%
2 Germany US$89m 18.9%
3 Italy US$52m 10.9%
4 Japan US$46m 9.7%
5 Taiwan US$19m 4.1%
6 United States US$8m 1.8%
7 Netherlands US$7m 1.4%
8 Hong Kong SAR China US$7m 1.4%
9 Türkiye US$6m 1.2%
10 Austria US$5m 1.1%

Top importers

RankCountryValueShare
1 Vietnam US$59m 12.5%
2 Thailand US$55m 11.7%
3 United States US$42m 9%
4 Taiwan US$41m 8.7%
5 China US$31m 6.5%
6 Russia US$25m 5.3%
7 Malaysia US$16m 3.4%
8 Poland US$12m 2.6%
9 Sweden US$12m 2.6%
10 Canada US$10m 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
  • 68number 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 5% 2% – 14% 2023 · HS 2017
Armenia 0% 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 0% 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 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 15% 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 2.5% 0% – 5% 2023 · HS 2017
Egypt 0% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 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 5% 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 5% 0% – 10% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 0% 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 1.2%* 0.5% – 1.8% 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 7.5% 0% – 15% 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 5% 0% – 10% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 1% 0% – 2% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 0% 2023
Qatar 5% 2023
Russia 0% 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 0.7%* 0.3% – 1.1% 2023
Syria 1% 2020 · HS 2012
Tajikistan 6% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 5% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 13% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 3% 1% – 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 3% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 3% 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
72812 Machine tools (including machines for nailing, stapling, gluing/othw. assembling) for working wood, cork, bone, hard rubber, hard plastics/similar hard materials (other than machines of subgroups 731.1 & 745.1)
End use (BEC Rev. 5)
Capital goods · BEC 312010
CPC 2.1 product
44222 Machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials; presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork
ISIC Rev. 4 activity
2822 Manufacture of metal-forming machinery and machine tools

Earlier HS editions

HSCode
20178465.95changed
20128465.95changed
20078465.95changed
20028465.95changed
19968465.95changed
19928465.95changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 2

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N288007 U.S. CBP 27 July 2017 · 8465.95.00.91

    The tariff classification of the Drill Matic 240/CNC from Italy.

  • 600012989 HMRC 13 June 2025 – 12 June 2028 · 8465 95 00 00

    A floor-standing unit which is a drilling machine for trees. The base of a felled tree is fed into it, it is then held in place and supported using the guide bar and handle whilst it is being worked on. The machine is then used to drill a hole into the base of the tree to enable it to be mounted…

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 →

Subheading 8465.95 is a single line in the UK Global Tariff, where the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 8465.95; the duty is 2.7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 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 £3.5m (down 26% on the year before), at an average of £8.91 per kg; China supplied 55%, followed by Italy.

World trade in these goods reached US$473m in 2024, down 4.5% on 2023.

China was the largest exporter with 44.2% of the total, ahead of Germany.

Products classified here

Questions and answers

What is the HS code for drilling or morticing machines?

Drilling or morticing machines fall under HS subheading 8465.95, part of heading 8465, in section XVI of the Harmonized System.

What is the import duty on drilling or morticing machines in the UK?

Under the UK Global Tariff, imports under 8465.95 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on drilling or morticing machines in the EU?

Under the EU Combined Nomenclature, imports under 8465.95 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most drilling or morticing machines?

China, with US$209m in 2024 (44.2% 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 2% 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 China (55%), Italy (21%) and Germany (12%), out of total imports of £3.5m.

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Typical products

Everyday names, not part of the legal text.