Subheading · Chapter 84 · Heading 8419
8419.81: For making hot drinks or for cooking or heating food
Machines for hot drinks and cooking (commercial)
8419.81 is the HS subheading for machines for hot drinks and cooking (commercial), under heading 8419 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8419 81 00 00 For making hot drinks or for cooking or heating food
- 8419 81 20 00 Percolators and other appliances for making coffee and other hot drinks
- 8419 81 20 10 For use in civil aircraft Free
- 8419 81 20 90 Other Free
- 8419 81 80 00 Other
- 8419 81 80 10 For use in civil aircraft Free
- 8419 81 80 90 Other 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 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
- 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)
- Tariff lines
- on 2 of 4 lines
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 luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
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 |
|---|---|---|---|
 Germany | £65.9m | 21.4% | +3.6% |
 Italy | £55.3m | 18% | +16.3% |
 Switzerland | £48.2m | 15.6% | +22.8% |
 United States | £45.4m | 14.8% | +2.8% |
 China | £26.7m | 8.7% | +24.1% |
 Netherlands | £13.4m | 4.3% | -11.1% |
 France | £12m | 3.9% | -12.4% |
 New Zealand | £10m | 3.2% | -19.2% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$238kUS$238k+US$8m+US$65m+> US$731m
Exports: 151
- Italy: US$1bn
- Germany: US$1bn
- China: US$1bn
- Switzerland: US$797m
- United States: US$731m
- Canada: US$343m
- Netherlands: US$240m
- France: US$204m
- United Kingdom: US$198m
- Spain: US$158m
- Philippines: US$123m
- Mexico: US$81m
- New Zealand: US$80m
- Poland: US$73m
- Sweden: US$65m
- Türkiye: US$65m
- Japan: US$53m
- Belgium: US$50m
- Denmark: US$48m
- Romania: US$47m
- Czechia: US$42m
- Portugal: US$38m
- Austria: US$33m
- India: US$28m
- Australia: US$21m
- Thailand: US$20m
- South Korea: US$19m
- Finland: US$19m
- Taiwan: US$18m
- Slovenia: US$17m
- Russia: US$15m
- Brazil: US$13m
- Singapore: US$13m
- Slovakia: US$13m
- Ireland: US$10m
- South Africa: US$10m
- Indonesia: US$8m
- Tunisia: US$8m
- Argentina: US$8m
- Lithuania: US$7m
- Hong Kong SAR China: US$7m
- Vietnam: US$7m
- Malaysia: US$7m
- Greece: US$5m
- Kazakhstan: US$4m
- Serbia: US$4m
- Hungary: US$4m
- Estonia: US$3m
- Norway: US$3m
- Bulgaria: US$3m
- Colombia: US$2m
- United Arab Emirates: US$2m
- Croatia: US$2m
- Saudi Arabia: US$2m
- Cyprus: US$1m
- Ukraine: US$1m
- Latvia: US$1m
- Guatemala: US$914k
- Bosnia & Herzegovina: US$816k
- Armenia: US$666k
Trade value (US$) no reported trade < US$3mUS$3m+US$18m+US$86m+> US$211m
Imports: 217
- United States: US$1bn
- Germany: US$515m
- United Kingdom: US$355m
- China: US$349m
- France: US$326m
- Netherlands: US$215m
- Poland: US$211m
- Canada: US$201m
- Australia: US$176m
- Belgium: US$169m
- Italy: US$164m
- Spain: US$147m
- Japan: US$132m
- Saudi Arabia: US$128m
- United Arab Emirates: US$124m
- Mexico: US$121m
- South Korea: US$110m
- Russia: US$107m
- Czechia: US$103m
- Austria: US$93m
- Switzerland: US$90m
- Türkiye: US$86m
- India: US$83m
- Brazil: US$77m
- Sweden: US$69m
- Taiwan: US$64m
- Malaysia: US$60m
- Philippines: US$59m
- Singapore: US$57m
- Thailand: US$54m
- Norway: US$53m
- Romania: US$50m
- Ireland: US$50m
- Indonesia: US$49m
- Denmark: US$49m
- South Africa: US$46m
- Hong Kong SAR China: US$45m
- Portugal: US$40m
- Greece: US$39m
- Egypt: US$37m
- Finland: US$35m
- Israel: US$34m
- Vietnam: US$31m
- Kazakhstan: US$31m
- Chile: US$28m
- Lithuania: US$26m
- Ukraine: US$26m
- New Zealand: US$25m
- Slovakia: US$23m
- Morocco: US$22m
- Argentina: US$20m
- Croatia: US$20m
- Colombia: US$19m
- Belarus: US$18m
- Azerbaijan: US$18m
- Bulgaria: US$17m
- Peru: US$16m
- Costa Rica: US$16m
- Hungary: US$15m
- Guatemala: US$15m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$1bn | 16.9% |
| 2 | Germany | US$1bn | 16% |
| 3 | China | US$1bn | 14.8% |
| 4 | Switzerland | US$797m | 11% |
| 5 | United States | US$731m | 10.1% |
| 6 |  Canada | US$343m | 4.7% |
| 7 | Netherlands | US$240m | 3.3% |
| 8 | France | US$204m | 2.8% |
| 9 | United Kingdom | US$198m | 2.7% |
| 10 |  Spain | US$158m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1bn | 20.1% |
| 2 | Germany | US$515m | 7.1% |
| 3 | United Kingdom | US$355m | 4.9% |
| 4 | China | US$349m | 4.8% |
| 5 | France | US$326m | 4.5% |
| 6 | Netherlands | US$215m | 3% |
| 7 |  Poland | US$211m | 2.9% |
| 8 | Canada | US$201m | 2.8% |
| 9 |  Australia | US$176m | 2.4% |
| 10 |  Belgium | US$169m | 2.3% |
Binding rulings for similar goods 12
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.
- N348762 U.S. CBP
The tariff classification of a food trailer from China
- N341821 U.S. CBP
The tariff classification of a heated water bath from China
- N324595 U.S. CBP
The tariff classification of an electric hot food dispensing machine from China
- N320843 U.S. CBP
The tariff classification of Pop-O-Gold 32 oz. Floor Model with BIB Oil System from South Korea
- N319755 U.S. CBP
The tariff classification of an electrically heated and insulated food carrying bag from China
- N309885 U.S. CBP
The tariff classification of ovens from China and the United Kingdom
- 600013567 HMRC
The electric Grill Chargrill Ovens can prepare grilled products, cook pizzas, breads, thick pieces of meats and roast chickens Fat atomising technology so fat tray to clean. Hot temperature and easy to clean metal plate heat bed. High heat atomises fat so there's no fat tray to clean The water…
- 600013568 HMRC
Industrial gas griller, made of steel and iron, for use in the commercial food industry. It has push-button piezo ignition to the individual burners, 4 brander bars which are reversible and it has a pressed drip tray and container for grease debris collection. All components are easily removable…
- 600013593 HMRC
A stainless steel and enamelled cast iron electric crêpe maker for the commercial industry. It has 3kW power with a thermostat controlled temperature up to 320°C and it is also suitable for the cooking of chapatti or blinis. Its dimensions are 160mm (H) x 400mm (Ø) and weighs 14kg.
12 rulings in total for this code
In the UK Global Tariff, subheading 8419.81 covers 4 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 8419.81 into 2 tariff lines; the duty is between 1.7% and 2.7% (average 2.2%).
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported machines for hot drinks and cooking (commercial) worth £308.1m (up 5% on the year before), at an average of £26.91 per kg; Germany supplied 21%, followed by Italy.
World trade in machines for hot drinks and cooking (commercial) reached US$7bn in 2024, up 0.8% on 2023.
Italy was the largest exporter with 16.9% of the total, ahead of Germany.
Products classified here
Questions and answers
What is the HS code for for making hot drinks or for cooking or heating food?
For making hot drinks or for cooking or heating food fall under HS subheading 8419.81, part of heading 8419, in section XVI of the Harmonized System.
What is the import duty on for making hot drinks or for cooking or heating… in the UK?
Under the UK Global Tariff, imports under 8419.81 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 for making hot drinks or for cooking or heating… in the EU?
Under the EU Combined Nomenclature, imports under 8419.81 from countries without a preferential agreement are charged at 1.7% to 2.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most for making hot drinks or for cooking or heating…?
Italy, with US$1bn in 2024 (16.9% of world exports).
Which countries can export machines for hot drinks and cooking (commercial) 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 machines for hot drinks and cooking (commercial)?
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 machines for hot drinks and cooking (commercial) from?
In the 12 months to August 2026, the largest suppliers were Germany (21%), Italy (18%) and Switzerland (16%), out of total imports of £308.1m.