Subheading · Chapter 84 · Heading 8438

8438.80

8438.80: Machinery, not specified or included elsewhere in this: other machinery

Other food processing machinery

Official description Other machinery

8438.80 is the HS subheading for other food processing machinery, under heading 8438 in chapter 84.

What you pay

Importing into UK

Customs duty Free standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8438 80 00 00 Other machinery
  2. 8438 80 10 00 For the preparation of tea or coffee Free
  3. Other
  4. 8438 80 91 00 For the preparation or manufacture of drink Free
  5. 8438 80 99 00 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 2

  • 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)
    Tariff lines
    on 2 of 3 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
    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
    Tariff lines
    on 2 of 3 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£105.9m+12.1% · previous 12 months
Average import price£39.28 per kg
Jan 2024: £6mFeb 2024: £7.8mMar 2024: £5.8mApr 2024: £9.6mMay 2024: £7.6mJun 2024: £11mJul 2024: £9.9mAug 2024: £9.3mSept 2024: £8.5mOct 2024: £7.7mNov 2024: £7.8mDec 2024: £6.2mJan 2025: £6.7mFeb 2025: £4.6mMar 2025: £6.2mApr 2025: £10.3mMay 2025: £9mJun 2025: £6.7mJul 2025: £15.5mAug 2025: £5.3mSept 2025: £9.7mOct 2025: £9mNov 2025: £6.8mDec 2025: £4.8mJan 2026: £8.9mFeb 2026: £6.3mMar 2026: £8mApr 2026: £9.3mMay 2026: £15.6mJun 2026: £9.6mJul 2026: £12mAug 2026: £6m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Italy £24.6m 23.2% +72.3%
Germany £15.5m 14.7% -37.9%
Netherlands £11.8m 11.1% +121.4%
Denmark £9.5m 9% +84%
France £7.5m 7.1% -18.4%
China £5.7m 5.4% +51.5%
United States £5.6m 5.3% +6.8%
Spain £5m 4.7% +46.3%

Same subheading in other tariffs

World trade in 2024

8438.80 · US$3bn

Trade value (US$) no reported trade < US$408kUS$408k+US$7m+US$50m+> US$178m

Exports: 146
  1. Italy: US$513m
  2. Germany: US$494m
  3. China: US$462m
  4. United States: US$180m
  5. France: US$178m
  6. Denmark: US$178m
  7. Spain: US$170m
  8. Netherlands: US$132m
  9. Japan: US$110m
  10. United Kingdom: US$86m
  11. Switzerland: US$85m
  12. India: US$83m
  13. Taiwan: US$65m
  14. Poland: US$55m
  15. Türkiye: US$50m
  16. Sweden: US$43m
  17. Belgium: US$39m
  18. Czechia: US$28m
  19. South Korea: US$27m
  20. Canada: US$26m
  21. Austria: US$22m
  22. Norway: US$19m
  23. Mexico: US$15m
  24. Slovakia: US$15m
  25. Australia: US$14m
  26. Lithuania: US$14m
  27. Iceland: US$13m
  28. Romania: US$12m
  29. Portugal: US$12m
  30. Singapore: US$10m
  31. Moldova: US$10m
  32. South Africa: US$10m
  33. United Arab Emirates: US$9m
  34. New Zealand: US$9m
  35. Bulgaria: US$8m
  36. Latvia: US$7m
  37. Slovenia: US$7m
  38. Thailand: US$7m
  39. Malaysia: US$6m
  40. Ireland: US$6m
  41. Finland: US$5m
  42. Colombia: US$5m
  43. Greece: US$5m
  44. Croatia: US$5m
  45. Brazil: US$5m
  46. Philippines: US$4m
  47. Serbia: US$4m
  48. Vietnam: US$4m
  49. Georgia: US$3m
  50. Estonia: US$3m
  51. Hungary: US$3m
  52. Hong Kong SAR China: US$3m
  53. Russia: US$2m
  54. Ukraine: US$2m
  55. Paraguay: US$2m
  56. Uruguay: US$2m
  57. Uzbekistan: US$2m
  58. Israel: US$1m
  59. Morocco: US$1m
  60. Sri Lanka: US$1m

Top exporters

RankCountryValueShare
1 Italy US$513m 15.5%
2 Germany US$494m 15%
3 China US$462m 14%
4 United States US$180m 5.4%
5 France US$178m 5.4%
6 Denmark US$178m 5.4%
7 Spain US$170m 5.1%
8 Netherlands US$132m 4%
9 Japan US$110m 3.3%
10 United Kingdom US$86m 2.6%

Top importers

RankCountryValueShare
1 United States US$429m 13%
2 Russia US$147m 4.5%
3 United Kingdom US$121m 3.6%
4 Germany US$120m 3.6%
5 Mexico US$116m 3.5%
6 Türkiye US$96m 2.9%
7 India US$94m 2.8%
8 China US$89m 2.7%
9 Canada US$86m 2.6%
10 France US$83m 2.5%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 2.5%median duty
  • 68number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Cayman Islands

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 20% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 9.3% 0% – 14% 2023 · HS 2017
Armenia 0% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 1% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 0% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 3.3% 0% – 5% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 9.3% 0% – 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 10% 0% – 15% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 8% 2023
Colombia 1.7% 0% – 5% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 1.7% 2023
Fiji 0% 2023
French Polynesia 13% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 0% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 5% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 3.3% 0% – 10% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 0% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0.3%* 0.3% – 0.4% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 2.5% 0% – 5% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 20% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 5% 2023
Myanmar (Burma) 2% 0% – 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 3% 1% – 5% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 3.3% 0% – 10% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 2% 0% – 3% 2023
Qatar 5% 2023
Russia 0% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 0% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0.3%* 0.3% – 0.4% 2023
Syria 1% 2020 · HS 2012
Tajikistan 7% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 5% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 5.7% 1.7% – 6.7% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 2.3% 1% – 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 9.3% 0% – 14% 2023 · HS 2017
Vietnam 1.5% 0% – 5% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
72722 Machinery, n.e.s., for the industrial preparation/manufacture of food/drink
End use (BEC Rev. 5)
Capital goods · BEC 112010
CPC 2.1 product
44516 Machinery n.e.c. for the industrial preparation or manufacture of food or drink (including fats or oils)
ISIC Rev. 4 activity
2825 Manufacture of machinery for food, beverage and tobacco processing

Earlier HS editions

HSCode
20178438.80changed
20128438.80changed
20078438.80changed
20028438.80changed
19968438.80changed
19928438.80changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 6

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.

  • N362451 U.S. CBP 6 July 2026 · 8438.80.00.00

    The tariff classification of winemaking machinery from Slovenia

  • N302591 U.S. CBP 8 March 2019 · 8438.80.00.00

    The tariff classification of Planetary Mixers from China

  • N297847 U.S. CBP 6 July 2018 · 8438.80.00.00

    The tariff classification of a Commercial Drink Mixer from China.

  • N282704 U.S. CBP 8 February 2017 · 8438.80.00.00

    The tariff classification of a Cheese Cubing Machine from the United Kingdom.

  • N280315 U.S. CBP 9 November 2016 · 8438.80.00.00

    The tariff classification of a Frozen Beverage Blending Machine from China.

  • 600013555 HMRC 17 September 2025 – 16 September 2028 · 8438 80 99 00

    The professional ‘Stick Blender’ is 72cm in length with a 250W motor and variable speed control, • Dimensions 420(H) x 72(W) x 72(D)mm • Material Stainless Steel • Voltage 220-240V • Warranty 1 Year Parts & Labour • Weight 1.4kg • Colour Orange

In the UK Global Tariff, subheading 8438.80 covers 3 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 8438.80 into 3 tariff lines; the duty is 1.7%.

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 other food processing machinery worth £105.9m (up 12% on the year before), at an average of £39.28 per kg; Italy supplied 23%, followed by Germany.

World trade in other food processing machinery reached US$3bn in 2024, up 1.3% on 2023.

Italy was the largest exporter with 15.5% of the total, ahead of Germany.

Products classified here

Questions and answers

What is the HS code for machinery, not specified or included elsewhere in this: other machinery?

Machinery, not specified or included elsewhere in this: other machinery fall under HS subheading 8438.80, part of heading 8438, in section XVI of the Harmonized System.

What is the import duty on machinery, not specified or included elsewhere in… in the UK?

Under the UK Global Tariff, imports under 8438.80 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, not specified or included elsewhere in… in the EU?

Under the EU Combined Nomenclature, imports under 8438.80 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, not specified or included elsewhere in…?

Italy, with US$513m in 2024 (15.5% of world exports).

Which countries can export other food 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 other food 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 other food processing machinery from?

In the 12 months to August 2026, the largest suppliers were Italy (23%), Germany (15%) and Netherlands (11%), out of total imports of £105.9m.

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Typical products

Everyday names, not part of the legal text.