# Customs tariff code 8453.20.00.00: Machinery for making or repairing footwear

> Customs tariff code 8453.20.00.00 covers Machinery for making or repairing footwear. The third-country duty rate is 1.7 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/8453200000
- Reference data as at: 2026-07-01
- Customs code: 8453.20.00.00
- Third-country duty: 1.7 %
- Declarable: no

## Where this code sits in the tariff

- 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
  - 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines
    - 8453.20 Machinery for making or repairing footwear
      - 8453.20.00.00 Machinery for making or repairing footwear

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 1.7 % | MFN |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |

## Binding tariff information for this code

- **GB113971673** (GB): A MILLING FABRICATION SYSTEM USED IN THE MANUFSCTURE OF SOLE UNITS FOR FOOTWEAR. CONSISTING OF A MILLING MACHINE AND ANCILLARY EQUIPMENT WHICH ENABLES PATIENT SPECIFIC SOLE UNITS TO BE MANUFACTURED TO A HIGH DEGREE OF ACCURACY.

## Notes that govern this classification

### Pos. 8453

Erläuterungen zum Harmonisierten System (HS) Mit Ausnahme der in Pos. 8452 erfassten Nähmaschinen gehören hierher Maschinen und Apparate für alle Arbeitsgänge der Aufbereitung oder Bearbeitung von Häuten, Fellen oder Leder: Vorgerben (d. h. sog. Wasserwerkstatt-Arbeiten), Gerben im eigentlichen Sinne (einschließlich Pergamentieren), Zurichtungs- und Fertigstellungsarbeiten bei Leder und Häuten, Appretier- und Lüstrierarbeiten bei Pelzfellen sowie Maschinen und Apparate zum Herstellen oder Instandsetzen von Waren aus Leder, Häuten oder Fellen (auch evtl. Pelzfellen), z. B. von Schuhen, Handschuhen oder Täschnerwaren. I) Maschinen und Apparate zum Aufbereiten, Gerben oder Bearbeiten von Häuten, Fellen oder Leder Manche Maschinen und Apparate dieser Gruppe werden in der Praxis in verschiedenen Stadien der Bearbeitung von Häuten, Fellen oder Leder verwendet (z. B. …

### Abschnitt XVI

1. Zu Abschnitt XVI gehören nicht: a) Förderbänder und Treibriemen, aus Kunststoffen des Kapitels 39, Förderbänder und Treibriemen aus vulkanisiertem Kautschuk (Position 4010) sowie Waren zu technischen Zwecken aus Weichkautschuk (Position 4016) (RV C1601A00); b) Waren zu technischen Zwecken aus Leder oder rekonstituiertem Leder (Position 4205) oder aus Pelzfellen (Position 4303) (RV C1601B00); c) Spulen, Hülsen, Röhrchen und ähnliche Träger, aus Stoffen aller Art (z. B. Kapitel 39, 40, 44, 48 oder Abschnitt XV) (RV C1601C00); d) Lochkarten für Jacquard- oder ähnliche Maschinen (z. B. Kapitel 39 oder 48 bzw. …

## Subdivisions of this code

- 8453.20.00.00.0 Maschinen und Apparate zum Herstellen oder Instandsetzen von Schuhen

## Frequently asked questions

### What does customs tariff code 8453.20.00.00 cover?

Code 8453.20.00.00 covers Machinery for making or repairing footwear. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 8453.20.00.00?

The third-country duty rate for 8453.20.00.00 is 1.7 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

### What is the HS code for 8453.20.00.00?

The first six digits form the HS code: 845320. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 8453.20.00.00 have?

8453.20.00.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

### Where does 8453.20.00.00 sit in the tariff?

8453.20.00.00 sits in this hierarchy: 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF > 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines > 845320 Machinery for making or repairing footwear. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 8453.20.00.00?

Yes. The EBTI database holds decisions on 8453.20.00.00, for example GB113971673. A BTI shows which product characteristics the customs authority relied on.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 8453.20.00.00 change?

8453.20.00.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/8453200000.