HS Code 8461.40 : Gear cutting, gear grinding or gear finishing machines
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for gear cutting, gear grinding or gear finishing machines is 8461.40. Under the 2026 European Union (TARIC), the representative MFN general duty rate is 0.00 % [EU TARIC 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 84
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 or cermets, not elsewhere specified or included
Heading 8461
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 or cermets, not elsewhere specified or included
Subheading .40
.40
Gear cutting, gear grinding or gear finishing machines
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
European Union (EU TARIC / CN 2026)
8461400000
MODULE 5: EU IMPORT DUTY & VAT BREAKDOWN
EU Customs De Minimis
€150.00
Duty-free threshold
Official EU Classification Rulings: Search European Binding Tariff Information [EBTI Database ↗]
Notice: EU customs duties are uniform across all 27 Member States under the EU Customs Union. Import VAT is assessed locally by destination customs authorities.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: EU Trade Defence Measures & Carbon Adjustment (CBAM)
EU Anti-Dumping Defence
Standard TARIC Duties
EU Steel Safeguards
Exempt (Non-Steel Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TCA | EU-UK Trade and Cooperation Agreement | Free | Statement on Origin by registered exporter. |
| CETA | EU-Canada Comprehensive Economic and Trade Agreement | Free | CETA Origin Declaration on commercial invoice. |
| EPA | EU-Japan Economic Partnership Agreement | Free | Statement on Origin or importer knowledge under EU-Japan EPA. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Gear cutting, gear grinding or gear finishing machines
MODULE 11: European Binding Tariff Information (EBTI)
Legally binding tariff classification decisions valid across all 27 EU Member States for HS 8461.40.
Query the official European Commission EBTI classification rulings database:
Search EU Commission EBTI Database for 8461.40 →EU TARIC Declarable Commodity Lines (8461.40)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 8461.40 | Gear cutting, gear grinding or gear finishing machines | Free | Free | Rate on request | — |
| 8461.40.10 | Gear cutting, gear grinding or gear finishing machines, Gear cutting machines | 5.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)2.9% (JP) | 40% | — |
| 8461.40.10.10 | Gear cutting, gear grinding or gear finishing machines, Gear cutting machines, Used or rebuilt | Free | Free | Rate on request | No. |
| 8461.40.10.20 | Gear cutting, gear grinding or gear finishing machines, Gear cutting machines, Other, For bevel gears | Free | Free | Rate on request | No. |
| 8461.40.10.30 | Gear cutting, gear grinding or gear finishing machines, Gear cutting machines, Other, Other, Gear hobbers | Free | Free | Rate on request | No. |
| 8461.40.10.40 | Gear cutting, gear grinding or gear finishing machines, Gear cutting machines, Other, Other, Gear shapers | Free | Free | Rate on request | No. |
| 8461.40.10.60 | Gear cutting, gear grinding or gear finishing machines, Gear cutting machines, Other, Other, Other | Free | Free | Rate on request | No. |
| 8461.40.50 | Gear cutting, gear grinding or gear finishing machines, Gear grinding or finishing machines | 4.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | — |
| 8461.40.50.20 | Gear cutting, gear grinding or gear finishing machines, Gear grinding or finishing machines, Used or rebuilt | Free | Free | Rate on request | No. |
| 8461.40.50.40 | Gear cutting, gear grinding or gear finishing machines, Gear grinding or finishing machines, Other, valued under $3,025 each | Free | Free | Rate on request | No. |
| 8461.40.50.50 | Gear cutting, gear grinding or gear finishing machines, Gear grinding or finishing machines, Other, For bevel gears | Free | Free | Rate on request | No. |
| 8461.40.50.70 | Gear cutting, gear grinding or gear finishing machines, Gear grinding or finishing machines, Other, Other | Free | Free | Rate on request | No. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 8461.20 | Subheading under Heading 8461 | Compare Subheading 8461.20 → |
| 8461.30 | Subheading under Heading 8461 | Compare Subheading 8461.30 → |
| 8461.50 | Subheading under Heading 8461 | Compare Subheading 8461.50 → |
| 8461.90 | Subheading under Heading 8461 | Compare Subheading 8461.90 → |
Official Primary Sources & Authority References
European Commission TARIC Database (CN 2026) ↗
Official EU Common Customs Tariff and Member State measures.
EU Taxation and Customs Union ↗
European Commission customs union and VAT rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and European Union (TARIC) general duty for Gear cutting, gear grinding or gear finishing machines?
Under WCO Harmonized System 2022 and European Union (TARIC), Gear cutting, gear grinding or gear finishing machines is classified under HS 8461.40 (Heading 8461, Chapter 84). The representative EU MFN general duty rate is 0.00 %.
How is HS 8461.40 distinguished within Heading 8461 (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 or cermets, not elsewhere specified or included)?
Heading 8461 covers 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 or cermets, not elsewhere specified or included. Subheading 8461.40 specifically isolates Gear cutting, gear grinding or gear finishing machines. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8461.
What are the primary candidate subheadings related to HS 8461.40?
Related subheadings under Heading 8461 include 8461.20, 8461.30, 8461.50, 8461.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Gear cutting, gear grinding or gear finishing machines into the European Union?
Importers require an EU Single Administrative Document (SAD / Import Declaration), active EU EORI number, Commercial Invoice, Packing List, Bill of Lading, and phytosanitary or conformity certificates where applicable.
Can goods under HS 8461.40 enter duty-free under EU Free Trade Agreements?
Yes. Eligible goods originating in EU FTA partner territories (e.g. UK TCA, CETA, Japan EPA, South Korea FTA) enter duty-free under EUR.1 movement certificates or registered exporter (REX) statements.
What is the EU customs duty de minimis threshold for shipments of Gear cutting, gear grinding or gear finishing machines?
Commercial consignments valued up to €150 imported into the European Union enter customs duty-free under EU Common Customs Tariff rules.
How can an importer obtain a European Binding Tariff Information (EBTI) ruling for HS 8461.40?
Importers may apply to any EU Member State customs authority for an EBTI ruling under Regulation (EU) No 952/2013. An EBTI ruling is legally binding across all 27 EU Member States for 3 years.
How is Import VAT assessed on HS 8461.40 across EU Member States?
Import VAT is assessed by the destination EU Member State (ranging from 17% in Luxembourg to 27% in Hungary, ~19% average) on total landed CIF value + CCT duty.
What is the EU EORI registration requirement for commercial imports under HS 8461.40?
All economic operators importing into the EU must hold a valid Economic Operators Registration and Identification (EORI) number issued by an EU Member State customs authority.
How does the EU Import One-Stop Shop (IOSS) e-commerce VAT scheme work?
The EU IOSS allows online sellers to collect import VAT at the point of sale for B2C consignments valued up to €150 imported into any EU Member State.
What EU Trade Defence measures (Anti-Dumping & Countervailing duties) apply?
Importers must check the TARIC database for active EU trade defence measures, anti-dumping duties, or tariff-rate quotas (TRQs) affecting specific countries of origin.
What REACH & CE Marking product safety compliance rules apply to HS 8461.40 in the EU?
Articles imported into the EU must satisfy EU Regulation (EC) No 1907/2006 (REACH chemical restrictions) and display CE marking declarations of conformity where required.
Are there entry processing fees or harbor taxes in the European Union?
No. The European Union does not charge additional entry processing fees or harbor taxes beyond standard Common Customs Tariff duties and destination Member State import VAT.