# Customs tariff code 8461.40.11: Numerically controlled

> Customs tariff code 8461.40.11 covers Numerically controlled. The third-country duty rate is 2.7 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/84614011
- Reference data as at: 2026-07-01
- Customs code: 8461.40.11
- Third-country duty: 2.7 %
- Declarable: no

## Where this code sits in the tariff

- 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
  - 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
    - 8461.40 Gear-cutting, gear-grinding or gear-finishing machines
      - 8461.40.11 Numerically controlled

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 2.7 % | 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 |

## Compliance regimes

- Dual-use (indicative correlation only, not a classification): 2B003, 2B003

## Binding tariff information for this code

- **DEBTI14128/25-1** (DE): Verzahnmaschine - modular aufgebaute, numerisch gesteuerte Maschine bestehend aus Werkstückdrehtisch, Fräskopf, Vollraumabdeckung, Ölnebelabscheider, Spänekratzförderer, Kühler, Maschinenständer, Schaltschrank mit Bedienfeld und Hydraulikaggregat, - zur Herstellung einer Außenverzahnung an zylindrischen Werkstücken aus unedlem Metall durch das Abwälz-Fräsverfahren. "Verzahnmaschine zur spanabhebenden Bearbeitung von Metall, für zylindrische Verzahnungen, numerisch gesteuert - Wälzfräsmaschine"

## Notes that govern this classification

### Pos. 8461

Zu Unterpositionen 8461 4011 und 8461 4019: Als zylindrische Verzahnungen im Sinne dieser Unterpositionen gelten nur Verzahnungen, die aus zylinderförmigen Grundkörpern hergestellt worden sind und die diese Zylinderform nach dem Herstellen der Zähne beibehalten haben. Hierher gehören z. B. Maschinen zum Herstellen von Stirnrädern, Schneckenrädern, Schnecken, Sperrädern und Kettenrädern.

### 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

- 8461.40.11.00.0 Verzahnmaschinen, für zylindrische Verzahnungen, numerisch gesteuert

## Frequently asked questions

### What does customs tariff code 8461.40.11 cover?

Code 8461.40.11 covers Numerically controlled. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 8461.40.11?

The third-country duty rate for 8461.40.11 is 2.7 %. 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 8461.40.11?

The first six digits form the HS code: 846140. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 8461.40.11 have?

8461.40.11 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

### Where does 8461.40.11 sit in the tariff?

8461.40.11 sits in this hierarchy: 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF > 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 > 846140 Gear-cutting, gear-grinding or gear-finishing machines. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 8461.40.11?

Yes. The EBTI database holds decisions on 8461.40.11, for example DEBTI14128/25-1. 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.

### Is 8461.40.11 a dual-use item?

The customs code alone does not decide that. An indicative correlation links 8461.40.11 to 2B003, 2B003. Whether your item is listed depends on its technical parameters and has to be checked against the wording of the control list.

### Does customs tariff code 8461.40.11 change?

8461.40.11 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/84614011.