HS 820140 Axes, billhooks and similar hewing tools
Quick Answer: Axes, billhooks, and similar hewing tools imported under HS 820140 enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US with rates varying from Free to 45% ad valorem, depending on the country of origin. This classification covers hand tools designed for chopping, splitting, or shaping wood, such as axes, hatchets, and billhooks. Importers should be aware of the significant duty rate disparities across major markets, particularly the high US rates for certain origins. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based preferential rates for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8201400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8201400000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 820140 | — | — | — |
| 82014060 | 6.2% | Free (17 programs) | — |
| 8201406080 | — | — | ["No."] |
| 8201403000 | Free | — | ["No."] |
| 8201406010 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8201.40?
Imports of Axes, billhooks and similar hewing tools may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 820140 cover?
This subheading covers hand tools designed for hewing, chopping, or splitting wood, specifically axes, billhooks, and similar tools. According to the World Customs Organization's Harmonized System Nomenclature, these tools are characterized by their heavy blades and handles, intended for forceful impact. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes items like felling axes, splitting axes, and billhooks used in forestry, agriculture, and general wood processing, provided they are designed for manual operation.
What falls outside HS 820140?
The following products are excluded from HS 820140: tools that are not primarily designed for hewing or chopping, such as saws (classified under heading 8202), knives (heading 8211), or shovels and spades (heading 8431). Tools with powered mechanisms, like chainsaws, are also excluded and fall under different headings. Machetes, while similar in function, are typically classified under heading 8201.60 if they are hedge or brush cutters, or under heading 8211 if they are primarily knives.
What are common classification mistakes for HS 820140?
A common error is misclassifying tools based solely on their appearance without considering their primary function or intended use as defined by the WCO's General Rules for the Interpretation of the Harmonized System (GRI). For instance, a heavy-duty knife with a broad blade might be mistakenly classified as an axe if it is not specifically designed for the chopping or splitting action characteristic of hewing tools. Importers must ensure the tool's design and intended application align with the specific descriptions within heading 8201.
How should importers classify products under HS 820140?
The correct procedure for classifying products under HS 820140 involves a systematic approach. Importers and customs brokers should first consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. They must then examine the product's design, materials, and intended use, comparing these features against the descriptive notes and headings within Chapter 82. If uncertainty persists, seeking a binding ruling from the customs authority is advisable.
How is the duty calculated for products under HS 820140?
A splitting axe weighing 2.5 kg and declared at a customs value of $50.00 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7% ad valorem applied to the declared value ($50.00 USD × 0.07 = $3.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8201.40.0000.
Which trade agreements reduce duties for HS 820140?
Several free trade agreements may reduce the applicable duty rate for HS 820140, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, goods from countries benefiting from the Generalized System of Preferences (GSP) may also receive preferential duty rates, often Free, when imported into the United States. Documentation such as a USMCA certificate of origin or a GSP Form A is typically required to claim these preferences.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 820140 (Axes, billhooks and similar hewing tools)?
The Most Favored Nation (MFN) duty rate for HS code 820140 can vary. For example, in the United States, the rate is 3.5% ad valorem. In the European Union, under the TARIC system, the rate is 2.7% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment. The World Customs Organization (WCO) provides the foundational HS nomenclature, but national tariff schedules contain the specific duty rates.
How is the import duty for HS 820140 calculated, and can you provide an example?
Import duty for HS 820140 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the U.S. MFN duty rate is 3.5% and you are importing axes valued at $1,000, the duty would be $1,000 \times 0.035 = $35.00. Always ensure your declared customs value is accurate and includes all assessable costs as per the importing country's valuation rules.
What are the key classification criteria for HS code 820140, and what distinguishes these tools from other hand tools?
HS code 820140 covers 'Axes, billhooks and similar hewing tools.' The primary criterion is the tool's design and intended function: to chop, hew, or split wood and similar materials through a chopping or hacking motion. Axes are characterized by a heavy head with a cutting edge, typically attached to a handle. Billhooks are similar but often have a curved blade. 'Similar hewing tools' would include implements with comparable cutting heads and chopping functionality. Tools designed for scraping, cutting, or other forms of material removal that do not involve a hewing motion would fall under different HS codes.
Which trade agreements commonly offer preferential duty rates for HS code 820140, and how can importers benefit?
Many trade agreements can provide preferential duty rates for HS code 820140. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may qualify for reduced or zero duties. Examples include preferential rates under agreements like USMCA (United States-Mexico-Canada Agreement), EU FTAs with various countries, or the UK's Global Tariff which includes preferential rates for numerous partner countries. To benefit, importers must ensure they have a valid Certificate of Origin and meet all the rules of origin stipulated in the relevant trade agreement. This requires meticulous record-keeping and compliance with the agreement's specific requirements.
What documentation is typically required for importing goods classified under HS 820140?
Standard import documentation for HS code 820140 generally includes a commercial invoice detailing the goods, quantity, value, and country of origin; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Importers should also be aware of any specific safety or product standards that might apply to cutting tools in the destination market, though for basic hewing tools, these are often less stringent than for consumer goods. Consulting the importing country's customs authority or a licensed customs broker is recommended for a comprehensive list.