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+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 |
|---|---|---|---|
 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 50% Statutory rate (Law 474) 3 tariff lines USA Free General (MFN) 1 tariff line 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$788.3kUS$788.3k+US$3.4m+US$28.5m+> US$66.3m
Exports: 99
- Italy: US$261.4m
- Germany: US$163m
- Hungary: US$66.3m
- Malaysia: US$59.5m
- Poland: US$43.4m
- United States: US$34.2m
- United Kingdom: US$32.8m
- China: US$31.1m
- Indonesia: US$29.2m
- South Korea: US$28.5m
- Singapore: US$23.2m
- Netherlands: US$21m
- Bulgaria: US$19.5m
- India: US$16.4m
- Czechia: US$13m
- Türkiye: US$11.4m
- France: US$6m
- United Arab Emirates: US$5.1m
- Thailand: US$4.4m
- Denmark: US$4.2m
- Belgium: US$3.8m
- Croatia: US$3.7m
- Romania: US$3.4m
- Switzerland: US$3.4m
- Greece: US$3.3m
- Austria: US$3.2m
- Sri Lanka: US$2.6m
- Lithuania: US$2.3m
- Kenya: US$2.1m
- Kazakhstan: US$2.1m
- Hong Kong SAR China: US$1.8m
- Sweden: US$1.7m
- Brazil: US$1.6m
- Cambodia: US$1.5m
- Nepal: US$1.4m
- Luxembourg: US$1.4m
- South Africa: US$1.3m
- Honduras: US$1.1m
- Egypt: US$1m
- Paraguay: US$1m
- Slovakia: US$1m
- Montenegro: US$995.3k
- Philippines: US$987.8k
- Portugal: US$876.3k
- Pakistan: US$850.5k
- Japan: US$849.6k
- Spain: US$788.3k
- Seychelles: US$757.7k
- Vietnam: US$717.4k
- Dominican Republic: US$690.6k
- Norway: US$650.7k
- Uganda: US$619k
- Canada: US$601.7k
- Zimbabwe: US$599.3k
- Ukraine: US$565k
- Taiwan: US$502.4k
- Australia: US$481.3k
- Finland: US$416.1k
- Ireland: US$343.6k
- Uzbekistan: US$248.9k
Trade value (US$) no reported trade < US$558.7kUS$558.7k+US$4.4m+US$21.1m+> US$42.4m
Imports: 147
- Germany: US$83.3m
- Indonesia: US$75.9m
- United States: US$70m
- United Arab Emirates: US$48.8m
- China: US$42.4m
- Romania: US$39.6m
- Kazakhstan: US$36.5m
- South Korea: US$35.6m
- Türkiye: US$33m
- Philippines: US$32.5m
- Belgium: US$31.6m
- Singapore: US$24.5m
- Dominican Republic: US$23.8m
- Greece: US$23.1m
- Japan: US$21.1m
- India: US$20.8m
- Poland: US$20.6m
- Zimbabwe: US$19.6m
- Saudi Arabia: US$17.7m
- Italy: US$14.9m
- Sweden: US$14.2m
- Switzerland: US$11.4m
- Tanzania: US$9.9m
- Bulgaria: US$9.8m
- Pakistan: US$9.3m
- Czechia: US$9.2m
- Spain: US$9.1m
- Netherlands: US$8.7m
- Canada: US$8.4m
- Mexico: US$7.8m
- South Africa: US$7.2m
- Bangladesh: US$6.7m
- Argentina: US$6m
- Hungary: US$4.6m
- Ukraine: US$4.6m
- Uzbekistan: US$4.4m
- Austria: US$4m
- Morocco: US$3.8m
- Azerbaijan: US$3.8m
- Sri Lanka: US$3.7m
- Brazil: US$3.6m
- Portugal: US$3.6m
- Uganda: US$3.6m
- Hong Kong SAR China: US$3.4m
- Malaysia: US$3.2m
- Russia: US$3m
- Lithuania: US$2.9m
- France: US$2.9m
- Estonia: US$2.5m
- United Kingdom: US$2.5m
- Vietnam: US$2.3m
- Zambia: US$2m
- Paraguay: US$2m
- Cambodia: US$1.9m
- Côte d’Ivoire: US$1.9m
- Malawi: US$1.9m
- Luxembourg: US$1.8m
- Serbia: US$1.8m
- Ireland: US$1.7m
- Iraq: US$1.6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$261.4m | 28% |
| 2 | Germany | US$163m | 17.5% |
| 3 |  Hungary | US$66.3m | 7.1% |
| 4 |  Malaysia | US$59.5m | 6.4% |
| 5 |  Poland | US$43.4m | 4.7% |
| 6 | United States | US$34.2m | 3.7% |
| 7 | United Kingdom | US$32.8m | 3.5% |
| 8 | China | US$31.1m | 3.3% |
| 9 | Indonesia | US$29.2m | 3.1% |
| 10 | South Korea | US$28.5m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$83.3m | 8.9% |
| 2 | Indonesia | US$75.9m | 8.1% |
| 3 | United States | US$70m | 7.5% |
| 4 |  United Arab Emirates | US$48.8m | 5.2% |
| 5 | China | US$42.4m | 4.5% |
| 6 |  Romania | US$39.6m | 4.2% |
| 7 |  Kazakhstan | US$36.5m | 3.9% |
| 8 | South Korea | US$35.6m | 3.8% |
| 9 | Türkiye | US$33m | 3.5% |
| 10 |  Philippines | US$32.5m | 3.5% |
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%.
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 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$932.4m (+6% year on year).
The largest exporter was Italy (US$261.4m), 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$261.4m in 2024 (28% of world exports).
Which countries can export these goods 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 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.