Code 8460 40 · Heading 8460

Numerically controlled or non-numerically controlled honing and lapping machines for working metal, excluding gear-finishing machines

This code covers honing and lapping machines for working metal. It excludes machines for finishing gears; the applicable child code depends on whether the machine is numerically controlled.

For example

A metal honing machine for finishing cylindrical metal surfaces, not for finishing gears
A metal lapping machine for precision surface treatment, not for finishing gears

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See the official tariff text

Official tariff text

Honing or lapping machines, for working metals, metal carbides or cermets (excl. gear cutting, gear grinding or gear finishing machines)

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section XVI Machinery and mechanical appliances; electrical equ…
Is the product a machine, apparatus or mechanical tool, or is it electrical equipment, a sound recorder or player, or a television image and sound recorder or player?
✓
Step 2 · Chapter 84 Nuclear reactors, boilers, machinery and mechanical… 1 of 2 chapters in section XVI
What is the machine, appliance or part specifically designed to do?
✓
Step 3 · Heading 8460 Machine tools for deburring, sharpening, grinding, … 60 of 86 headings under chapter 84
Which machine is it: a surface-grinding machine; a centerless or other round-grinding machine; another grinding machine; a grinding or sharpening machine; a honing or lapping machine; or a polishing or similar machine—and, where applicable, is it numerically controlled, does each axis have an adjustment accuracy of at least 0.01 mm, and is it for metal or cermet?
✓
Step 4 · Subheading 8460 40 Honing or lapping machines, for working metals, met… 9 of 10 subheadings under heading 8460
Is the metal honing or lapping machine numerically controlled?

Full 8-digit codes

Pick the description that best matches your product.

2 codes below this one

Compare the sibling codes

8460 12 Flat-surface grinding machines for finishing metal, numerically controlled 1.7%
8460 19 Flat-surface grinding machines for finishing metal, not numerically controlled 1.7%
8460 22 Centreless grinding machines for finishing metal, numerically controlled (other than gear finishing machines) 1.7%
8460 23 Cylindrical grinding machines for finishing metal, numerically controlled (excl. gear finishing machines and centreless machines) 1.7%
8460 24 Grinding machines for finishing metal, numerically controlled (excl. flat-surface, cylindrical and gear grinding machines) 1.7%
8460 29 Grinding machines for finishing metal, not numerically controlled (excl. flat-surface and gear grinding machines) No rate on file
8460 31 Sharpening "tool or cutter grinding" machines, numerically controlled 1.7%
8460 39 Sharpening "tool or cutter grinding" machines, not numerically controlled 1.7%
8460 40 Honing or lapping machines, for working metals, metal carbides or cermets (excl. gear cutting, gear grinding or gear finishing machines) you are here No rate on file
8460 90 Machines for deburring, polishing or otherwise finishing metal or cermets (excl. grinding, sharpening, honing and lapping machines and machines for working in the hand) 1.7%

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

84.60.4000

Honing or lapping machines

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 9, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

All 2 UK lines under this code

They all have the same duty rates shown here.

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Check the neighbouring codes

The codes just before and after this one, in case a nearby group fits better.

See all 10 codes at this level

Previous code 8460 39

Sharpening "tool or cutter grinding" machines, not numerically contro…

you are here 8460 40

Honing or lapping machines, for working metals, metal carbides or cer…

Next code 8460 90

Machines for deburring, polishing or otherwise finishing metal or cer…

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.