Subheading · Chapter 84 · Heading 8438
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
Rates by national line · UK Global Tariff
UK lines →- 8438 80 00 00 Other machinery
- 8438 80 10 00 For the preparation of tea or coffee Free
- Other
- 8438 80 91 00 For the preparation or manufacture of drink Free
- 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 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 | £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
EUWorld trade in 2024
Trade value (US$) no reported trade < US$408.2kUS$408.2k+US$7.5m+US$50.3m+> US$177.8m
Exports: 146
- Italy: US$512.9m
- Germany: US$494.3m
- China: US$462.3m
- United States: US$180.1m
- France: US$177.8m
- Denmark: US$177.6m
- Spain: US$170.2m
- Netherlands: US$131.7m
- Japan: US$110.3m
- United Kingdom: US$85.6m
- Switzerland: US$85.1m
- India: US$83.1m
- Taiwan: US$64.7m
- Poland: US$55.3m
- Türkiye: US$50.3m
- Sweden: US$43.1m
- Belgium: US$38.9m
- Czechia: US$27.7m
- South Korea: US$27.3m
- Canada: US$25.6m
- Austria: US$22m
- Norway: US$19.4m
- Mexico: US$15.4m
- Slovakia: US$14.5m
- Australia: US$14.5m
- Lithuania: US$14.1m
- Iceland: US$13m
- Romania: US$12.3m
- Portugal: US$12.3m
- Singapore: US$10m
- Moldova: US$9.9m
- South Africa: US$9.5m
- United Arab Emirates: US$9.4m
- New Zealand: US$9.4m
- Bulgaria: US$8.1m
- Latvia: US$7.5m
- Slovenia: US$7.3m
- Thailand: US$7.2m
- Malaysia: US$5.6m
- Ireland: US$5.5m
- Finland: US$5.1m
- Colombia: US$5m
- Greece: US$4.8m
- Croatia: US$4.7m
- Brazil: US$4.6m
- Philippines: US$4m
- Serbia: US$3.8m
- Vietnam: US$3.5m
- Georgia: US$3.1m
- Estonia: US$3m
- Hungary: US$2.8m
- Hong Kong SAR China: US$2.5m
- Russia: US$2.3m
- Ukraine: US$2.2m
- Paraguay: US$2.2m
- Uruguay: US$2m
- Uzbekistan: US$1.9m
- Israel: US$1.5m
- Morocco: US$1.3m
- Sri Lanka: US$1.3m
Trade value (US$) no reported trade < US$2.6mUS$2.6m+US$15.6m+US$42.4m+> US$93.9m
Imports: 210
- United States: US$429.2m
- Russia: US$147.1m
- United Kingdom: US$120.5m
- Germany: US$120.4m
- Mexico: US$115.6m
- Türkiye: US$96.5m
- India: US$93.9m
- China: US$89.3m
- Canada: US$85.9m
- France: US$82.6m
- Australia: US$69m
- Poland: US$67.2m
- Spain: US$66.2m
- Indonesia: US$64.6m
- Netherlands: US$61.6m
- Saudi Arabia: US$60.7m
- Thailand: US$57.5m
- Norway: US$48.4m
- United Arab Emirates: US$48.2m
- Italy: US$45.9m
- Belgium: US$42.4m
- Malaysia: US$39.8m
- Chile: US$38.8m
- South Korea: US$38.6m
- Denmark: US$38.2m
- Vietnam: US$37.3m
- Switzerland: US$35.1m
- Portugal: US$34.6m
- Taiwan: US$32.1m
- Kazakhstan: US$31.8m
- Austria: US$30.7m
- Romania: US$30.2m
- Sweden: US$29.8m
- Japan: US$29.8m
- Egypt: US$29.1m
- Nigeria: US$27.9m
- Czechia: US$27.4m
- Ecuador: US$26.3m
- Greece: US$25.3m
- South Africa: US$24.5m
- Kenya: US$23.8m
- Iraq: US$22.5m
- Bangladesh: US$22.4m
- Ireland: US$20.6m
- Algeria: US$20.4m
- Uzbekistan: US$19.9m
- Hungary: US$19.9m
- Brazil: US$19.8m
- Morocco: US$19.4m
- Ukraine: US$17.2m
- Singapore: US$16.2m
- Philippines: US$15.8m
- Hong Kong SAR China: US$15.6m
- New Zealand: US$15.5m
- Guatemala: US$13.6m
- Zambia: US$12.9m
- Israel: US$12.1m
- Slovenia: US$11.6m
- Colombia: US$11.4m
- Finland: US$11.3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$512.9m | 15.5% |
| 2 | Germany | US$494.3m | 15% |
| 3 | China | US$462.3m | 14% |
| 4 | United States | US$180.1m | 5.4% |
| 5 | France | US$177.8m | 5.4% |
| 6 | Denmark | US$177.6m | 5.4% |
| 7 | Spain | US$170.2m | 5.1% |
| 8 | Netherlands | US$131.7m | 4% |
| 9 |  Japan | US$110.3m | 3.3% |
| 10 | United Kingdom | US$85.6m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$429.2m | 13% |
| 2 |  Russia | US$147.1m | 4.5% |
| 3 | United Kingdom | US$120.5m | 3.6% |
| 4 | Germany | US$120.4m | 3.6% |
| 5 |  Mexico | US$115.6m | 3.5% |
| 6 |  Türkiye | US$96.5m | 2.9% |
| 7 |  India | US$93.9m | 2.8% |
| 8 | China | US$89.3m | 2.7% |
| 9 |  Canada | US$85.9m | 2.6% |
| 10 | France | US$82.6m | 2.5% |
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
The tariff classification of winemaking machinery from Slovenia
- N302591 U.S. CBP
The tariff classification of Planetary Mixers from China
- N297847 U.S. CBP
The tariff classification of a Commercial Drink Mixer from China.
- N282704 U.S. CBP
The tariff classification of a Cheese Cubing Machine from the United Kingdom.
- N280315 U.S. CBP
The tariff classification of a Frozen Beverage Blending Machine from China.
- 600013555 HMRC
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$3.3bn 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$512.9m 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.
Typical products
- coffee bean husking or hulling machines
- fish filleting machines
- fish grinding machines
- fish scaling and gutting machines
- tea leaf cutting or rolling machines
- vinegar making machines
Everyday names, not part of the legal text.