HS 846592 Planing, milling or moulding (by cutting) machines

Quick Answer: Woodworking machines for planing, milling, or moulding by cutting, imported under HS 846592, enter the UK at 2.00%, the EU at 2.70%, and the US with a range of rates from Free to 35% depending on the country of origin. This classification covers machinery designed to shape wood through cutting operations, such as routers, planers, and moulders. Importers should consult specific tariff schedules, such as those found on CustomTariffs, to determine the precise duty applicable based on the origin of the goods and any preferential trade agreements. Customs brokers should verify the specific subheadings within the US tariff schedule for accurate classification and duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8465920000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8465920000 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
84659200 3% Free (18 programs) —
8465920006 — — ["No."]
8465920026 — — ["No."]
8465920031 — — ["No."]
8465920037 — — ["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 8465.92?

Imports of Planing, milling or moulding (by cutting) machines 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 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?

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What products does HS 846592 cover?

This subheading covers woodworking machines specifically designed for planing, milling, or moulding by cutting. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes machines that remove material from wood through cutting actions to shape or finish it. Examples include routers, shapers, and planers that operate by removing chips or shavings.

What falls outside HS 846592?

The following products are excluded from HS 846592: machines that perform other operations on wood, such as sawing (HS 846591), sanding (HS 846593), or drilling. Machines that primarily combine multiple unrelated operations, where planing, milling, or moulding is not the principal function, may also be classified elsewhere. For instance, a combination woodworking machine that primarily saws and only incidentally mills would not fall under this subheading.

What are common classification mistakes for HS 846592?

A common error is misclassifying machines that perform operations other than cutting, such as sanding or sawing, under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify multi-function machines where planing, milling, or moulding is not the dominant function, failing to consider the overall purpose of the machine as per GRI 3.

How should importers classify products under HS 846592?

The correct procedure for classifying woodworking machines under HS 846592 involves a detailed examination of the machine's primary function. Importers and customs brokers must consult the official WCO HS Nomenclature and relevant national tariff schedules, such as the USITC HTS or EU TARIC, to confirm the machine's operational characteristics. Verifying if the machine's core purpose is planing, milling, or moulding by cutting is crucial, and comparing its features against the specific descriptions and exclusions within Chapter 84 is essential.

How is the duty calculated for products under HS 846592?

A 5-axis CNC milling machine for wood, weighing 1,500 kg and declared at a customs value of $25,000 USD, would attract a US duty of $1,250. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value. The calculation is $25,000 (declared value) × 0.05 (duty rate) = $1,250. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).

Which trade agreements reduce duties for HS 846592?

Several free trade agreements may reduce the applicable duty rate for HS 846592, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. Documentation required typically includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and value thresholds.

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Which HS Codes Are Related?

HS 846593 HS 846595 HS 846520 HS 846594 HS 846596 HS 846510

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

FAQ

What is the import duty for HS code 846592 (Planing, milling or moulding machines)?

The Most Favored Nation (MFN) duty rate for HS code 846592 is typically 2.00% ad valorem. However, preferential duty rates can be significantly lower or even free for imports from countries with which the importing nation has a trade agreement. For example, under certain agreements, countries such as Australia (AU), Japan (JP), or South Korea (KR) may benefit from a Free (0%) duty rate. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and applicable trade agreements.

How is the duty calculated for HS 846592, and can you provide an example?

The duty for HS code 846592 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a planing, milling, or moulding machine is valued at $10,000 USD and the applicable MFN duty rate is 2.00%, the import duty would be calculated as: $10,000 (Value) × 0.02 (Duty Rate) = $200 USD. If the machine is subject to a specific duty (e.g., per unit), the calculation would be based on that rate multiplied by the quantity. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the official tariff schedule.

What are the key classification criteria for machines classified under HS 846592?

HS code 846592 covers machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials by planing, milling, or moulding (by cutting). The primary criterion is the method of material removal: planing (creating a flat surface), milling (using rotating cutters to remove material), or moulding (shaping material, often by cutting or by forming). Machines that primarily perform these cutting operations on the specified materials fall under this code. Exclusions typically include machines for drilling, sawing, sanding, or grinding, which may have their own distinct HS codes.

What documentation is typically required for importing machines under HS 846592?

Standard import documentation for machines under HS 846592 includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country and the specific machine, additional certifications related to safety standards (e.g., CE marking for the EU), electrical compliance, or environmental regulations may be necessary. Importers should consult the customs authority of the destination country for a comprehensive list of required documents.

Which common trade agreements offer preferential duty rates for HS 846592, and how can importers verify eligibility?

Several trade agreements can provide preferential duty rates for HS 846592. Examples include agreements between the US and countries like Australia (AU), South Korea (KR), or through the CAFTA-DR agreement. The EU has agreements with numerous partners, and the UK has its own set of trade deals. To verify eligibility, importers must: 1. Confirm the goods meet the 'rules of origin' stipulated in the specific trade agreement. 2. Obtain a valid Certificate of Origin from the exporter, issued by the competent authority in the exporting country. 3. Ensure the importing country's customs system recognizes the agreement and the certificate. Consulting the official customs websites (e.g., USITC, EU TARIC, UK Trade Tariff) and the exporter is essential for accurate verification.