# Customs tariff code 8465.95.00: Drilling or morticing machines

> Customs tariff code 8465.95.00 covers Drilling or morticing machines. The third-country duty rate is 2.7 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/84659500
- Reference data as at: 2026-07-01
- Customs code: 8465.95.00
- Third-country duty: 2.7 %
- Declarable: no

## Where this code sits in the tariff

- 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
  - 8465 Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
    - 8465.95 Drilling or morticing machines
      - 8465.95.00 Drilling or morticing machines

## 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

- Export licensing applies

## Binding tariff information for this code

- **FRBTIFR-BTI-2022-01262** (FR): Machine à percer le bois, fixée à demeure sur un chariot afin de pouvoir la déplacer sur les rails des voies ferroviaires. L'article est destiné à percer les traverses en bois. Type de perçage : vertical ou incliné. Diamètre maximal de mèche : 33 millimètres. Dimensions (l x L x H) : 1 110 x 450 x 1 064 millimètres. Masse approximative : 41 kilogrammes.
- **ITIT-2014-0355M-022300** (IT): MACCHINA ELETTRICA PER LA FORATURA. LA MACCHINA E’ DOTATA DI UN PUNTATORE LASER CHE PERMETTE IL POSIZIONAMENTO PRECISO DELA FRESA IN TUNGSTENO. LA FRESA VIENE MONTATA SU UN MANDRINO UNIVERSALE. L’ARTICOLO FUNZIONA GRAZIE AD UN MOTORE ELETTRICO AZIONATO DA UN INTERRUTTORE PRESENTE SOTTO IL PIANO DI LAVORO SCORREVOLE. LA MACCHINA E’ UTILIZZATA PER PRATICARE FORI IN MODELLI DI GESSO O MATERIALI PLASTICI E NON E’ DESTINATA ALL’IMPIEGO A MANO MA AD ESSERE COLLOCATA SU UN TAVOLO DI LAVORO. L’ARTICOLO E’ PRESENTATO INSIEME AD UNA FRESA DI RICAMBIO.
- **FR-PRO-2012-001770** (FR): APPAREIL ELECTROPNEUMATIQUE PERMETTANT LE PERCAGE DE PANNEAUX DE BOIS APRES MANIPULATION ET POSITIONNEMENT DES PANNEAUX. LES OPTIONS : -SECOND AXE ELECTRIQUE ASSERVI. -MISE EN RESAU. -SUPERVISION. -REHAUSSE DU SYSTEME SUR PIEDS. -REHAUSSE DU SYSTEME SUR ROULETTES. -LIAISON MECANIQUE ECOLPERCE-ECOLPALETTE.
- **FR-E4-2004-002130** (FR): APPAREIL ELECTROPNEUMATIQUE PERMETTANT LE PERCAGE DE PANNEAUX DE BOIS APRES MANIPULATION ET POSITIONNEMENT DES PANNEAUX. LES OPTIONS: -SECOND AXE ELECTRIQUE ASSERVI -MISE EN RESAU -SUPERVISION -REHAUSSE DU SYSTEME SUR PIEDS -REHAUSSE DU SYSTEME SUR ROULETTES -LIAISON MECANIQUE ECOLPERCE-ECOLPALETTE

## Notes that govern this classification

### Pos. 8465

Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehören Werkzeugmaschinen zum Formen oder zum Oberflächenbearbeiten (einschließlich Schneiden, Formen und Zusammenfügen) von Holz (und aus Holz hergestellten Stoffen), Kork, Bein, Hartkautschuk, harten Kunststoffen und ähnlichen harten Stoffen (Horn, Steinnuss, Perlmutter, Elfenbein usw.). Nicht zu dieser Position gehören Maschinen zum Bearbeiten von Stoffen, die zwar in dieser Position aufgeführt sind, jedoch bei Bearbeitungsbeginn nicht die wesentlichen Merkmale von harten Stoffen aufweisen. Aus diesem Grunde sind Maschinen zum Schneiden oder Abstechen von weichen Kunststoffen oder Weichkautschuk ausgenommen (Pos. 8477). Ebenfalls ausgenommen sind Maschinen zum Herstellen von Waren aus körnigem oder pulverförmigem Material, z. B. Maschinen zum Formen von Kunststoffen (Pos. …

### 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

- 8465.95.00.00.0 andere, Bohrmaschinen und Stemmmaschinen

## Frequently asked questions

### What does customs tariff code 8465.95.00 cover?

Code 8465.95.00 covers Drilling or morticing machines. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 8465.95.00?

The third-country duty rate for 8465.95.00 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 8465.95.00?

The first six digits form the HS code: 846595. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 8465.95.00 have?

8465.95.00 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

### Where does 8465.95.00 sit in the tariff?

8465.95.00 sits in this hierarchy: 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF > 8465 Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials > 846595 Drilling or morticing machines. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 8465.95.00?

Yes. The EBTI database holds decisions on 8465.95.00, for example FRBTIFR-BTI-2022-01262. 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 8465.95.00 change?

8465.95.00 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/84659500.