Subheading · Chapter 84 · Heading 8419
8419.40: Distilling or rectifying plant
Distilling and rectifying plant
8419.40 is the HS subheading for distilling and rectifying plant, under heading 8419 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8419 40 00 00 Distilling or rectifying plant Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Import requirements 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, North Korea
- Legal act
- S.I. 2019/461, S.I. 2019/411
- Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
- Y920 Goods other than those described in the footnotes linked to the measure
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Italy | £11.8m | 48.7% | -10.1% |
 Germany | £2.6m | 10.6% | +8.9% |
 Austria | £2.5m | 10.5% | +913.4% |
 India | £1.3m | 5.3% | +929.6% |
 China | £978k | 4.1% | -26.8% |
 United States | £436k | 1.8% | +181.6% |
 Spain | £301k | 1.2% | +2,626.3% |
 Switzerland | £290k | 1.2% | -88% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$905kUS$905k+US$8m+US$53m+> US$112m
Exports: 88
- China: US$314m
- Germany: US$138m
- India: US$112m
- Indonesia: US$84m
- Italy: US$83m
- Thailand: US$61m
- United States: US$57m
- South Korea: US$54m
- Iran: US$53m
- Switzerland: US$44m
- Denmark: US$41m
- Spain: US$40m
- Canada: US$31m
- Malaysia: US$31m
- Japan: US$30m
- France: US$20m
- Australia: US$17m
- United Arab Emirates: US$13m
- United Kingdom: US$11m
- Austria: US$10m
- Poland: US$9m
- Finland: US$8m
- Taiwan: US$7m
- Sweden: US$7m
- South Africa: US$6m
- Brazil: US$5m
- Serbia: US$5m
- Czechia: US$5m
- Greece: US$4m
- Netherlands: US$4m
- Ukraine: US$4m
- Belgium: US$4m
- Croatia: US$3m
- Slovenia: US$3m
- Argentina: US$3m
- Portugal: US$3m
- Hungary: US$2m
- Singapore: US$2m
- Türkiye: US$2m
- Bulgaria: US$2m
- Russia: US$2m
- Romania: US$977k
- Mexico: US$961k
- New Zealand: US$905k
- Colombia: US$861k
- Norway: US$856k
- Hong Kong SAR China: US$266k
- Bosnia & Herzegovina: US$261k
- Vietnam: US$228k
- Armenia: US$203k
- Ireland: US$159k
- Côte d’Ivoire: US$138k
- Belarus: US$134k
- Kazakhstan: US$128k
- Lithuania: US$106k
- Tunisia: US$61k
- Malta: US$52k
- Moldova: US$49k
- Montenegro: US$32k
- Ecuador: US$24k
Trade value (US$) no reported trade < US$694kUS$694k+US$5m+US$19m+> US$55m
Imports: 195
- United States: US$143m
- China: US$105m
- Australia: US$90m
- Indonesia: US$64m
- Uzbekistan: US$59m
- Russia: US$55m
- South Korea: US$42m
- Oman: US$35m
- Qatar: US$34m
- Canada: US$34m
- France: US$33m
- Saudi Arabia: US$33m
- India: US$31m
- Germany: US$29m
- Nigeria: US$26m
- Malaysia: US$25m
- United Arab Emirates: US$25m
- Brazil: US$22m
- United Kingdom: US$21m
- Thailand: US$19m
- Türkiye: US$18m
- Taiwan: US$18m
- Belgium: US$18m
- Mexico: US$17m
- Austria: US$16m
- Poland: US$16m
- Netherlands: US$16m
- Japan: US$15m
- Italy: US$13m
- Spain: US$13m
- Iraq: US$12m
- Serbia: US$9m
- Algeria: US$9m
- Vietnam: US$8m
- Romania: US$8m
- Switzerland: US$8m
- Sweden: US$8m
- Singapore: US$7m
- Kazakhstan: US$7m
- Philippines: US$7m
- Greece: US$7m
- Argentina: US$6m
- Egypt: US$6m
- Peru: US$6m
- Bangladesh: US$6m
- Portugal: US$6m
- Colombia: US$5m
- Ecuador: US$5m
- Norway: US$5m
- Ireland: US$4m
- Finland: US$4m
- Congo - Brazzaville: US$4m
- Kuwait: US$4m
- Tanzania: US$3m
- Guatemala: US$3m
- Paraguay: US$3m
- Denmark: US$3m
- South Africa: US$3m
- Zimbabwe: US$3m
- Zambia: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$314m | 23.4% |
| 2 | Germany | US$138m | 10.3% |
| 3 | India | US$112m | 8.4% |
| 4 |  Indonesia | US$84m | 6.3% |
| 5 | Italy | US$83m | 6.2% |
| 6 |  Thailand | US$61m | 4.6% |
| 7 | United States | US$57m | 4.2% |
| 8 |  South Korea | US$54m | 4% |
| 9 |  Iran | US$53m | 4% |
| 10 | Switzerland | US$44m | 3.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$143m | 10.7% |
| 2 | China | US$105m | 7.8% |
| 3 |  Australia | US$90m | 6.7% |
| 4 | Indonesia | US$64m | 4.7% |
| 5 |  Uzbekistan | US$59m | 4.4% |
| 6 |  Russia | US$55m | 4.1% |
| 7 | South Korea | US$42m | 3.1% |
| 8 |  Oman | US$35m | 2.6% |
| 9 |  Qatar | US$34m | 2.6% |
| 10 |  Canada | US$34m | 2.5% |
Binding rulings for similar goods 9
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N357458 U.S. CBP
The tariff classification of a distilling system from Germany
- N353207 U.S. CBP
The tariff classification of whiskey still from Germany
- H336949 U.S. CBP
Revocation of HQ H322641; Classification of a plastic recycling plant
- H327109 U.S. CBP
Tariff classification of a crude distillation plant
- N320452 U.S. CBP
The tariff classification of a distillation plant cold box from China
- H304962 U.S. CBP
Tariff classification of light crude distillation plant
9 rulings in total for this code
The UK Global Tariff has one tariff line for subheading 8419.40; the duty is duty-free.
Subheading 8419.40 is a single line in the EU Combined Nomenclature, where the duty is 1.7%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of distilling and rectifying plant into the UK came to £24.1m between September 2025 and August 2026 (up 7% on the year before); Italy supplied 49%, followed by Germany.
In 2024, countries exported distilling and rectifying plant worth US$1bn (−11.4% year on year).
The largest exporter was China (US$314m), followed by Germany.
Products classified here
Questions and answers
What is the HS code for distilling or rectifying plant?
Distilling or rectifying plant fall under HS subheading 8419.40, part of heading 8419, in section XVI of the Harmonized System.
What is the import duty on distilling or rectifying plant in the UK?
Under the UK Global Tariff, imports under 8419.40 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on distilling or rectifying plant in the EU?
Under the EU Combined Nomenclature, imports under 8419.40 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most distilling or rectifying plant?
China, with US$314m in 2024 (23.4% of world exports).
Which countries can export distilling and rectifying plant to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on distilling and rectifying plant?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import distilling and rectifying plant from?
In the 12 months to August 2026, the largest suppliers were Italy (49%), Germany (11%) and Austria (11%), out of total imports of £24.1m.