Subheading · Chapter 84 · Heading 8439
8439.99: Machinery for making pulp of fibrous cellulosic material: parts, other
Parts of paper-making machinery
Official description Other
8439.99 is the HS subheading for parts of paper-making machinery, under heading 8439 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8439 99 00 00 Other Free
- 8439 99 00 10 Suction-roll shells, produced by centrifugal casting, not drilled, in the form of alloy-steel tubes, of a length of 3 000 mm or more and an external diameter of 550 mm or more Free+2
- 8439 99 00 90 Other Free+2
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 2
- 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
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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £6.9m | 20.1% | +36% |
 Italy | £4.8m | 14.1% | +28.2% |
 Finland | £4.5m | 13% | +30.8% |
 India | £3.8m | 11% | +148.8% |
| United Kingdom | £2.9m | 8.4% | +141.3% |
 Switzerland | £2.6m | 7.5% | +40.3% |
 Poland | £1.4m | 4.2% | +166.2% |
 Sweden | £1.3m | 3.8% | +71.1% |
Same subheading in other tariffs
EU 1.7% Third-country duty 1 tariff line 
Türkiye 30% Statutory rate (Law 474) 1 tariff line 
USA Free General (MFN) 2 tariff lines The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$249kUS$249k+US$3.9m+US$63.2m+> US$151.1m
Exports: 114
- Germany: US$616.9m
- China: US$362.4m
- Finland: US$335.9m
- Italy: US$151.1m
- United States: US$106m
- Austria: US$83.6m
- Switzerland: US$80.1m
- Sweden: US$73.4m
- Spain: US$72.4m
- United Kingdom: US$63.4m
- Canada: US$63.2m
- Poland: US$43.3m
- Slovenia: US$34.9m
- France: US$33.5m
- Japan: US$28m
- Netherlands: US$27.3m
- India: US$20.4m
- Czechia: US$17.8m
- Taiwan: US$16.9m
- South Korea: US$16.7m
- Brazil: US$13.1m
- Türkiye: US$11.7m
- Estonia: US$8.8m
- Belgium: US$8.7m
- Malaysia: US$7.2m
- Thailand: US$6.1m
- Singapore: US$5.6m
- Slovakia: US$3.9m
- Mexico: US$3.9m
- Portugal: US$3.4m
- Hungary: US$2.4m
- Denmark: US$2.3m
- Indonesia: US$2.2m
- Cambodia: US$2.1m
- Norway: US$1.8m
- Croatia: US$1.7m
- Vietnam: US$1.4m
- Peru: US$1.3m
- Hong Kong SAR China: US$1.3m
- Romania: US$1.3m
- Philippines: US$928.4k
- Lithuania: US$850.3k
- Serbia: US$676.4k
- Ireland: US$564.2k
- Australia: US$559.6k
- South Africa: US$558.9k
- Bosnia & Herzegovina: US$504k
- Latvia: US$367.5k
- Saudi Arabia: US$367.1k
- Colombia: US$365.2k
- New Zealand: US$340.1k
- Bulgaria: US$319.7k
- Uruguay: US$268.7k
- Luxembourg: US$268.6k
- Russia: US$249k
- United Arab Emirates: US$212.7k
- Iran: US$178.4k
- Kazakhstan: US$178.3k
- Costa Rica: US$172k
- Israel: US$160.2k
Trade value (US$) no reported trade < US$646.7kUS$646.7k+US$7.6m+US$38.5m+> US$79.7m
Imports: 177
- United States: US$446.7m
- China: US$280.6m
- Germany: US$153.2m
- France: US$101.7m
- Indonesia: US$82.9m
- Czechia: US$79.7m
- Canada: US$78.1m
- Finland: US$77.1m
- Italy: US$64.8m
- Austria: US$53m
- Spain: US$50.7m
- Thailand: US$47.7m
- Mexico: US$47.5m
- Sweden: US$46.5m
- India: US$44.6m
- Russia: US$43.6m
- Poland: US$40.7m
- Vietnam: US$38.5m
- South Africa: US$38.1m
- Türkiye: US$31.8m
- Japan: US$29.9m
- Brazil: US$29.5m
- United Kingdom: US$29.1m
- Portugal: US$27.1m
- South Korea: US$24.8m
- Saudi Arabia: US$20.7m
- Singapore: US$19.2m
- Netherlands: US$19m
- Belgium: US$17m
- Malaysia: US$15.3m
- Chile: US$14.9m
- Australia: US$14m
- Taiwan: US$13.3m
- United Arab Emirates: US$12.4m
- Peru: US$11.3m
- Argentina: US$10.9m
- Bangladesh: US$10.5m
- Switzerland: US$10m
- Algeria: US$9.8m
- Romania: US$9.7m
- Iraq: US$9m
- Egypt: US$8.7m
- Israel: US$7.7m
- Colombia: US$7.6m
- Norway: US$6.3m
- Morocco: US$5.6m
- Slovakia: US$5.4m
- New Zealand: US$5m
- Slovenia: US$4.7m
- Greece: US$4.7m
- Philippines: US$4.5m
- Pakistan: US$4.5m
- Hungary: US$4.5m
- Ukraine: US$3.9m
- Ecuador: US$3.7m
- Bosnia & Herzegovina: US$3.2m
- Kyrgyzstan: US$3.1m
- Croatia: US$3.1m
- Iran: US$2.8m
- Tunisia: US$2.7m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$616.9m | 26.3% |
| 2 |  China | US$362.4m | 15.4% |
| 3 | Finland | US$335.9m | 14.3% |
| 4 | Italy | US$151.1m | 6.4% |
| 5 | United States | US$106m | 4.5% |
| 6 |  Austria | US$83.6m | 3.6% |
| 7 | Switzerland | US$80.1m | 3.4% |
| 8 | Sweden | US$73.4m | 3.1% |
| 9 |  Spain | US$72.4m | 3.1% |
| 10 | United Kingdom | US$63.4m | 2.7% |
The UK Global Tariff divides subheading 8439.99 into 2 tariff lines; the duty is duty-free.
Subheading 8439.99 is a single line in the EU Combined Nomenclature, where the duty is 1.7%.
175 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 parts of paper-making machinery into the UK came to £34.3m between September 2025 and August 2026 (up 43% on the year before); Germany supplied 20%, followed by Italy.
In 2024, countries exported parts of paper-making machinery worth US$2.3bn (−5.4% year on year).
The largest exporter was Germany (US$616.9m), followed by China.
Questions and answers
What is the HS code for machinery for making pulp of fibrous cellulosic material: parts, other?
Machinery for making pulp of fibrous cellulosic material: parts, other fall under HS subheading 8439.99, part of heading 8439, in section XVI of the Harmonized System.
What is the import duty on machinery for making pulp of fibrous cellulosic… in the UK?
Under the UK Global Tariff, imports under 8439.99 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 making pulp of fibrous cellulosic… in the EU?
Under the EU Combined Nomenclature, imports under 8439.99 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 making pulp of fibrous cellulosic…?
Germany, with US$616.9m in 2024 (26.3% of world exports).
Which countries can export parts of paper-making machinery to the UK duty-free?
175 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 parts of paper-making 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 parts of paper-making machinery from?
In the 12 months to August 2026, the largest suppliers were Germany (20%), Italy (14%) and Finland (13%), out of total imports of £34.3m.