Subheading · Chapter 84 · Heading 8438
8438.50: Machinery for the preparation of meat or poultry
Meat and poultry processing machinery
8438.50 is the HS subheading for meat and poultry processing machinery, under heading 8438 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8438 50 00 00 Machinery for the preparation of meat or poultry 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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
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
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control of fluorinated greenhouse gases
- Applies to goods from
- all countries
- Legal act
- 517/2014
- Documents
- Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
- Y053
- Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
- Y926
- 9066
- Y950
- Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- Y124
- Y976
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 | £21.9m | 26.8% | -11.5% |
 Netherlands | £19.6m | 24.1% | +61.4% |
 Denmark | £8.4m | 10.4% | +60.6% |
 United States | £7.8m | 9.6% | +75% |
 Austria | £3.6m | 4.5% | +29.8% |
 Italy | £3.3m | 4.1% | -3.5% |
 Spain | £3.1m | 3.8% | -30.9% |
 China | £2.7m | 3.3% | +47% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$427kUS$427k+US$5m+US$45m+> US$189m
Exports: 118
- Germany: US$718m
- Netherlands: US$471m
- China: US$211m
- Italy: US$189m
- United States: US$144m
- Denmark: US$117m
- Poland: US$93m
- Spain: US$81m
- Austria: US$71m
- France: US$67m
- Japan: US$47m
- Slovakia: US$45m
- United Kingdom: US$38m
- Belgium: US$34m
- Czechia: US$30m
- Türkiye: US$29m
- Canada: US$21m
- Brazil: US$21m
- Switzerland: US$18m
- Sweden: US$12m
- Australia: US$11m
- New Zealand: US$9m
- Finland: US$9m
- India: US$9m
- Ireland: US$7m
- South Africa: US$7m
- Bulgaria: US$7m
- Mexico: US$6m
- South Korea: US$5m
- Portugal: US$5m
- Greece: US$5m
- Taiwan: US$5m
- Iceland: US$5m
- Norway: US$4m
- Thailand: US$4m
- Lithuania: US$4m
- Serbia: US$4m
- Singapore: US$3m
- Hungary: US$3m
- Slovenia: US$3m
- Russia: US$2m
- Kazakhstan: US$2m
- Romania: US$2m
- Argentina: US$2m
- Croatia: US$2m
- Colombia: US$1m
- Malaysia: US$1m
- Vietnam: US$1m
- Morocco: US$1m
- Ukraine: US$962k
- Costa Rica: US$797k
- Belarus: US$747k
- Hong Kong SAR China: US$702k
- Guatemala: US$697k
- Latvia: US$593k
- Estonia: US$471k
- Indonesia: US$446k
- Philippines: US$427k
- Uruguay: US$362k
- Israel: US$339k
Trade value (US$) no reported trade < US$1mUS$1m+US$12m+US$36m+> US$87m
Imports: 210
- United States: US$309m
- France: US$112m
- Netherlands: US$109m
- Poland: US$97m
- United Kingdom: US$93m
- Spain: US$89m
- Russia: US$87m
- Germany: US$82m
- Saudi Arabia: US$81m
- Türkiye: US$76m
- China: US$76m
- Canada: US$67m
- Brazil: US$62m
- Mexico: US$61m
- Australia: US$54m
- Belgium: US$51m
- Italy: US$48m
- Thailand: US$39m
- Austria: US$37m
- Ukraine: US$37m
- Japan: US$36m
- Czechia: US$33m
- Switzerland: US$33m
- South Korea: US$32m
- Indonesia: US$31m
- Romania: US$29m
- Taiwan: US$27m
- Israel: US$26m
- Philippines: US$25m
- South Africa: US$24m
- Denmark: US$23m
- Malaysia: US$22m
- Norway: US$21m
- Hungary: US$19m
- United Arab Emirates: US$19m
- New Zealand: US$19m
- Vietnam: US$18m
- Belarus: US$18m
- Bulgaria: US$18m
- India: US$17m
- Chile: US$16m
- Greece: US$16m
- Kazakhstan: US$16m
- Colombia: US$15m
- Ireland: US$15m
- Serbia: US$15m
- Portugal: US$14m
- Slovakia: US$14m
- Morocco: US$14m
- Slovenia: US$14m
- Croatia: US$14m
- Guatemala: US$13m
- Sweden: US$12m
- Uzbekistan: US$11m
- Argentina: US$11m
- Peru: US$11m
- Algeria: US$10m
- Dominican Republic: US$9m
- Costa Rica: US$9m
- Singapore: US$8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$718m | 27.7% |
| 2 | Netherlands | US$471m | 18.1% |
| 3 | China | US$211m | 8.1% |
| 4 | Italy | US$189m | 7.3% |
| 5 | United States | US$144m | 5.6% |
| 6 | Denmark | US$117m | 4.5% |
| 7 |  Poland | US$93m | 3.6% |
| 8 | Spain | US$81m | 3.1% |
| 9 | Austria | US$71m | 2.7% |
| 10 |  France | US$67m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$309m | 11.9% |
| 2 | France | US$112m | 4.3% |
| 3 | Netherlands | US$109m | 4.2% |
| 4 | Poland | US$97m | 3.7% |
| 5 | United Kingdom | US$93m | 3.6% |
| 6 | Spain | US$89m | 3.4% |
| 7 |  Russia | US$87m | 3.4% |
| 8 | Germany | US$82m | 3.2% |
| 9 |  Saudi Arabia | US$81m | 3.1% |
| 10 |  Türkiye | US$76m | 2.9% |
The UK Global Tariff has one tariff line for subheading 8438.50; the duty is duty-free.
Subheading 8438.50 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 meat and poultry processing machinery into the UK came to £81.5m between September 2025 and August 2026 (up 17% on the year before); Germany supplied 27%, followed by Netherlands.
In 2024, countries exported meat and poultry processing machinery worth US$3bn (−6.5% year on year).
The largest exporter was Germany (US$718m), followed by the Netherlands.
Products classified here
Questions and answers
What is the HS code for machinery for the preparation of meat or poultry?
Machinery for the preparation of meat or poultry fall under HS subheading 8438.50, part of heading 8438, in section XVI of the Harmonized System.
What is the import duty on machinery for the preparation of meat or poultry in the UK?
Under the UK Global Tariff, imports under 8438.50 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 machinery for the preparation of meat or poultry in the EU?
Under the EU Combined Nomenclature, imports under 8438.50 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 machinery for the preparation of meat or poultry?
Germany, with US$718m in 2024 (27.7% of world exports).
Which countries can export meat and poultry processing machinery 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 meat and poultry processing machinery?
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 meat and poultry processing machinery from?
In the 12 months to August 2026, the largest suppliers were Germany (27%), Netherlands (24%) and Denmark (10%), out of total imports of £81.5m.