Subheading · Chapter 84 · Heading 8478
8478.10: Machinery for preparing or making up tobacco, not specified: machinery
Official description Machinery
Subheading 8478.10 belongs to heading 8478 (machinery for preparing or making up tobacco) in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8478 10 00 00 Machinery 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 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–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 |
|---|---|---|---|
 United States | £1.3m | 56.6% | +3,731.2% |
 China | £337k | 14.8% | +192.7% |
 Indonesia | £171k | 7.5% | -46% |
 Germany | £96k | 4.2% | -58.9% |
 Italy | £89k | 3.9% | -96.1% |
 Belgium | £67k | 2.9% | +115.1% |
 South Korea | £65k | 2.9% | +70.4% |
 Taiwan | £60k | 2.7% | +30.3% |
Same subheading in other tariffs
EU 1.7% Third-country duty 1 tariff line 
Türkiye 1.7% Third-country duty 3 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free – 5% Third-country duty 5 tariff lines · average 4% 
Brazil 20% Third-country duty 2 tariff lines 
Argentina 12.6% Third-country duty 2 tariff lines 
Peru Free Third-country duty 2 tariff lines 
New Zealand 5% Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line Taiwan 4% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$788kUS$788k+US$3m+US$29m+> US$66m
Exports: 99
- Italy: US$261m
- Germany: US$163m
- Hungary: US$66m
- Malaysia: US$60m
- Poland: US$43m
- United States: US$34m
- United Kingdom: US$33m
- China: US$31m
- Indonesia: US$29m
- South Korea: US$29m
- Singapore: US$23m
- Netherlands: US$21m
- Bulgaria: US$20m
- India: US$16m
- Czechia: US$13m
- Türkiye: US$11m
- France: US$6m
- United Arab Emirates: US$5m
- Thailand: US$4m
- Denmark: US$4m
- Belgium: US$4m
- Croatia: US$4m
- Romania: US$3m
- Switzerland: US$3m
- Greece: US$3m
- Austria: US$3m
- Sri Lanka: US$3m
- Lithuania: US$2m
- Kenya: US$2m
- Kazakhstan: US$2m
- Hong Kong SAR China: US$2m
- Sweden: US$2m
- Brazil: US$2m
- Cambodia: US$1m
- Nepal: US$1m
- Luxembourg: US$1m
- South Africa: US$1m
- Honduras: US$1m
- Egypt: US$1m
- Paraguay: US$1m
- Slovakia: US$1m
- Montenegro: US$995k
- Philippines: US$988k
- Portugal: US$876k
- Pakistan: US$851k
- Japan: US$850k
- Spain: US$788k
- Seychelles: US$758k
- Vietnam: US$717k
- Dominican Republic: US$691k
- Norway: US$651k
- Uganda: US$619k
- Canada: US$602k
- Zimbabwe: US$599k
- Ukraine: US$565k
- Taiwan: US$502k
- Australia: US$481k
- Finland: US$416k
- Ireland: US$344k
- Uzbekistan: US$249k
Trade value (US$) no reported trade < US$559kUS$559k+US$4m+US$21m+> US$42m
Imports: 147
- Germany: US$83m
- Indonesia: US$76m
- United States: US$70m
- United Arab Emirates: US$49m
- China: US$42m
- Romania: US$40m
- Kazakhstan: US$37m
- South Korea: US$36m
- Türkiye: US$33m
- Philippines: US$33m
- Belgium: US$32m
- Singapore: US$25m
- Dominican Republic: US$24m
- Greece: US$23m
- Japan: US$21m
- India: US$21m
- Poland: US$21m
- Zimbabwe: US$20m
- Saudi Arabia: US$18m
- Italy: US$15m
- Sweden: US$14m
- Switzerland: US$11m
- Tanzania: US$10m
- Bulgaria: US$10m
- Pakistan: US$9m
- Czechia: US$9m
- Spain: US$9m
- Netherlands: US$9m
- Canada: US$8m
- Mexico: US$8m
- South Africa: US$7m
- Bangladesh: US$7m
- Argentina: US$6m
- Hungary: US$5m
- Ukraine: US$5m
- Uzbekistan: US$4m
- Austria: US$4m
- Morocco: US$4m
- Azerbaijan: US$4m
- Sri Lanka: US$4m
- Brazil: US$4m
- Portugal: US$4m
- Uganda: US$4m
- Hong Kong SAR China: US$3m
- Malaysia: US$3m
- Russia: US$3m
- Lithuania: US$3m
- France: US$3m
- Estonia: US$2m
- United Kingdom: US$2m
- Vietnam: US$2m
- Zambia: US$2m
- Paraguay: US$2m
- Cambodia: US$2m
- Côte d’Ivoire: US$2m
- Malawi: US$2m
- Luxembourg: US$2m
- Serbia: US$2m
- Ireland: US$2m
- Iraq: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$261m | 28% |
| 2 | Germany | US$163m | 17.5% |
| 3 |  Hungary | US$66m | 7.1% |
| 4 |  Malaysia | US$60m | 6.4% |
| 5 |  Poland | US$43m | 4.7% |
| 6 | United States | US$34m | 3.7% |
| 7 | United Kingdom | US$33m | 3.5% |
| 8 | China | US$31m | 3.3% |
| 9 | Indonesia | US$29m | 3.1% |
| 10 | South Korea | US$29m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$83m | 8.9% |
| 2 | Indonesia | US$76m | 8.1% |
| 3 | United States | US$70m | 7.5% |
| 4 |  United Arab Emirates | US$49m | 5.2% |
| 5 | China | US$42m | 4.5% |
| 6 |  Romania | US$40m | 4.2% |
| 7 |  Kazakhstan | US$37m | 3.9% |
| 8 | South Korea | US$36m | 3.8% |
| 9 | Türkiye | US$33m | 3.5% |
| 10 |  Philippines | US$33m | 3.5% |
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.
- 3%median duty
- 71number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Cayman Islands
165
| Importing country | MFN duty | lines from – to | data 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 | 8% | 2% – 14% | 2023 · HS 2017 |
 Armenia | 0% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 10% | 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 | 0% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 14% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 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 | 5% | 2023 | |
 Colombia | 0% | 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 | 20% | 2023 · HS 2017 | |
 Egypt | 5% | 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 | 10% | 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 | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 7.5% | 2023 | |
| Indonesia | 5% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 2.5% | 0% – 5% | 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 | 0.1%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 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 | 4% | 0% – 5% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 0% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 5% | 2023 | |
| New Zealand | 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 | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 1% | 0% – 2% | 2023 · HS 2017 |
| Peru | 0% | 2023 · HS 2017 | |
| Philippines | 0% | 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 | 0.2%* | 2023 | |
 Syria | 1% | 2020 · HS 2012 | |
 Tajikistan | 6% | 2021 · HS 2012 | |
 Tanzania | 0% | 2023 | |
 Thailand | 0% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 3% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 7.7% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 1% | 2023 · HS 2017 | |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 0% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 14% | 2023 · HS 2017 | |
 Vietnam | 0% | 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
- 72843 Machinery for preparing/making up tobacco, n.e.s.
- End use (BEC Rev. 5)
- Capital goods · BEC 112010
- CPC 2.1 product
- 44517 Machinery n.e.c. for processing tobacco
- ISIC Rev. 4 activity
- 2825 Manufacture of machinery for food, beverage and tobacco processing
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8478.10 | changed |
| 2012 | 8478.10 | changed |
| 2007 | 8478.10 | changed |
| 2002 | 8478.10 | changed |
| 1996 | 8478.10 | changed |
| 1992 | 8478.10 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
The UK Global Tariff has one tariff line for subheading 8478.10; the duty is duty-free.
Subheading 8478.10 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 these goods into the UK came to £2.3m between September 2025 and August 2026 (down 62% on the year before); United States supplied 57%, followed by China.
In 2024, countries exported these goods worth US$932m (+6% year on year).
The largest exporter was Italy (US$261m), followed by Germany.
Products classified here
Questions and answers
What is the HS code for machinery for preparing or making up tobacco, not specified: machinery?
Machinery for preparing or making up tobacco, not specified: machinery fall under HS subheading 8478.10, part of heading 8478, in section XVI of the Harmonized System.
What is the import duty on machinery for preparing or making up tobacco in the UK?
Under the UK Global Tariff, imports under 8478.10 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 preparing or making up tobacco in the EU?
Under the EU Combined Nomenclature, imports under 8478.10 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 preparing or making up tobacco?
Italy, with US$261m in 2024 (28% of world exports).
Which countries can export these goods 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 these goods?
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 these goods from?
In the 12 months to August 2026, the largest suppliers were United States (57%), China (15%) and Indonesia (8%), out of total imports of £2.3m.
Typical products
- cigar or cigarette making machines
- cigarette roller
- threshing separators for tobacco
- tobacco leaf stripping or cutting machines
Everyday names, not part of the legal text.