HS 846520 Machining centres

Quick Answer: Machining centres imported under HS 846520 enter the UK at 2.00%, the EU at 2.70%, and the US at 2.9% (MFN). This code covers machines that can perform multiple machining operations (such as drilling, milling, and turning) on a workpiece, often automatically, and are typically used for working wood, cork, bone, hard rubber, hard plastics, or similar hard materials. Importers should note the significant variation in US duty rates, with many preferential trade agreements offering duty-free entry. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based duty rates for the US market.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8465200000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8465200000 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8465205000 2.9% Free (17 programs) ["No."]
846520 — — —
8465201000 3% Free (17 programs) ["No."]
8465208000 2.4% Free (17 programs) ["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 8465.20?

Imports of Machining centres 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, GSP, and 14 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?

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What products does HS 846520 cover?

This subheading covers machining centres designed for working wood, cork, bone, hard rubber, hard plastics, or similar hard materials, specifically those that can perform at least two different machining operations (such as drilling, mortising, sanding, routing, or tenoning) on the same workpiece by means of multiple tool-heads working either simultaneously or sequentially. As per the WCO Harmonized System Explanatory Notes and definitions found in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, these machines are characterized by their ability to execute multiple functions without the need to reposition the workpiece between operations, often featuring automatic tool changing capabilities.

What falls outside HS 846520?

The following products are excluded from HS 846520: machines performing only one machining operation, even if they have multiple tool-heads for that single operation (e.g., a multi-spindle drilling machine). Also excluded are machines primarily designed for metalworking (which fall under Chapter 84, heading 8456 to 8461), and machines that are not capable of performing at least two different machining operations on the same workpiece without repositioning. For instance, a simple woodworking drill press or a dedicated sanding machine would be classified elsewhere under heading 8465.

What are common classification mistakes for HS 846520?

A common error is misinterpreting the "at least two different machining operations" requirement. Importers may incorrectly classify machines that perform multiple passes of the same operation (e.g., multiple drilling holes) as machining centres. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable by virtue of being composed of different materials or components, the classification is determined by the essential character. For machining centres, the essential character is the ability to perform distinct machining functions like drilling and routing, not simply multiple iterations of one function.

How should importers classify products under HS 846520?

The correct procedure for classifying products under HS 846520 involves a thorough examination of the machine's capabilities. Importers and customs brokers must verify that the machine is designed for working the specified materials and can perform at least two distinct machining operations (e.g., drilling, milling, sanding, routing) on the same workpiece without repositioning. Consulting the manufacturer's specifications, operational manuals, and relevant tariff schedule notes (e.g., USITC HTS, EU TARIC) is crucial to confirm that the machine meets the criteria for a machining centre.

How is the duty calculated for products under HS 846520?

A CNC woodworking machining centre, declared at a customs value of $50,000 USD, would attract a US duty of $3,500. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 7.0% × $50,000 USD = $3,500 USD. This rate applies to goods imported from countries not covered by preferential trade agreements or specific tariff provisions.

Which trade agreements reduce duties for HS 846520?

Several free trade agreements may reduce the applicable duty rate for HS 846520, 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, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.

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Which HS Codes Are Related?

HS 846510 HS 845710 HS 846592 HS 846595 HS 846593 HS 846594

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the standard import duty rate for HS code 846520 (Machining centres)?

The Most Favored Nation (MFN) duty rate for HS code 846520, 'Machining centres', is typically 2.00% ad valorem. This rate applies to imports from countries that do not have a specific preferential trade agreement with the importing country. Always verify the current MFN rate with the official tariff schedule of the importing country, such as the US Harmonized Tariff Schedule (USHTS) or the EU's TARIC database.

How are preferential duty rates applied to HS code 846520?

Preferential duty rates are significantly lower or even free for qualifying imports under various trade agreements. For example, under certain agreements, imports may receive a 'Free' duty rate (0.00%). Examples of countries or blocs that may benefit from preferential rates include Australia (AU), the European Union (E), South Korea (KR), and others listed in the tariff schedule. To claim preferential treatment, importers must provide a valid Certificate of Origin or other required documentation demonstrating that the goods meet the rules of origin for the specific trade agreement.

What defines a 'Machining centre' under HS code 846520?

A 'Machining centre' under HS code 846520 refers to a machine tool that can perform multiple machining operations (such as drilling, milling, tapping, or boring) on a workpiece without requiring the workpiece to be moved or re-clamped between operations. These machines are typically controlled by a computer numerical control (CNC) system. The key characteristic is the integration of multiple functions into a single unit, often featuring an automatic tool changer. This distinguishes them from single-function machine tools.

What documentation is typically required for importing machining centres under HS code 846520?

Beyond standard import documentation like a commercial invoice, packing list, and bill of lading, importing machining centres (HS 846520) may require specific documentation. This can include a Certificate of Origin to claim preferential duty rates, technical specifications or brochures to confirm classification, and potentially safety certifications or declarations depending on the importing country's regulations. For CNC-controlled machines, documentation related to the control system might also be necessary. Consult the importing country's customs authority for a definitive list.

Can you provide an example of how import duty is calculated for a machining centre classified under HS 846520?

Certainly. Let's assume a machining centre is imported with a declared customs value of $100,000 USD and the applicable MFN duty rate for HS code 846520 is 2.00%. The import duty would be calculated as follows: Duty Amount = Customs Value × Duty Rate. In this case, $100,000 USD × 2.00% = $2,000 USD. If the duty were based on a specific rate (e.g., per unit), the calculation would differ. Importers and brokers must confirm the basis of duty calculation (ad valorem, specific, or compound) from the official tariff schedule.