Subheading · Chapter 84 · Heading 8479

8479.20

8479.20: Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils

Subheading 8479.20 belongs to heading 8479 (machines and mechanical appliances having individual functions) in chapter 84.

What you pay

Importing into UK

Customs duty Free standard rate 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. 8479 20 00 00 Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils 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 suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

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
    Belarus, Russia, Syria, Ukraine
    Legal act
    2022 No. 748, S.I. 2019/792, S.I. 2022/395
    Documents
    • 9024
    • 9032
    • 9025
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure

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£2.4m-62.1% · previous 12 months
Average import price£20.34 per kg
Jan 2024: £138kFeb 2024: £185kMar 2024: £50kApr 2024: £314kMay 2024: £894kJun 2024: £2.3mJul 2024: £412kAug 2024: £575kSept 2024: £65kOct 2024: £117kNov 2024: £290kDec 2024: £93kJan 2025: £211kFeb 2025: £695kMar 2025: £371kApr 2025: £273kMay 2025: £686kJun 2025: £348kJul 2025: £739kAug 2025: £2.4mSept 2025: £109kOct 2025: £218kNov 2025: £201kDec 2025: £104kJan 2026: £57kFeb 2026: £80kMar 2026: £58kApr 2026: £169kMay 2026: £41kJun 2026: £26kJul 2026: £250kAug 2026: £1.1m 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
India £1m 42.4% +65.9%
China £455k 18.9% +99.3%
Germany £310k 12.9% -89.9%
Denmark £281k 11.7% -75.1%
Netherlands £61k 2.6% -46.9%
Spain £44k 1.9% +438.6%
Türkiye £42k 1.7% +262.8%
Poland £38k 1.6% +252.5%

Same subheading in other tariffs

World trade in 2024

8479.20 · US$1bn

Trade value (US$) no reported trade < US$238kUS$238k+US$2m+US$23m+> US$133m

Exports: 105
  1. Malaysia: US$320m
  2. China: US$267m
  3. Italy: US$133m
  4. India: US$111m
  5. Germany: US$49m
  6. Türkiye: US$45m
  7. Belgium: US$40m
  8. Denmark: US$26m
  9. United Kingdom: US$25m
  10. United States: US$23m
  11. Spain: US$20m
  12. Czechia: US$14m
  13. Egypt: US$13m
  14. Singapore: US$13m
  15. Poland: US$12m
  16. Netherlands: US$8m
  17. Canada: US$7m
  18. Brazil: US$7m
  19. Croatia: US$6m
  20. South Korea: US$4m
  21. France: US$4m
  22. Japan: US$4m
  23. Mexico: US$3m
  24. Switzerland: US$2m
  25. Taiwan: US$2m
  26. Colombia: US$2m
  27. Romania: US$2m
  28. Austria: US$2m
  29. Portugal: US$2m
  30. Sweden: US$2m
  31. Ukraine: US$1m
  32. Australia: US$1m
  33. Argentina: US$1m
  34. United Arab Emirates: US$1m
  35. Greece: US$1m
  36. Serbia: US$1m
  37. Bulgaria: US$911k
  38. Norway: US$758k
  39. Thailand: US$752k
  40. Peru: US$650k
  41. Hungary: US$614k
  42. Syria: US$581k
  43. Benin: US$464k
  44. Albania: US$384k
  45. South Africa: US$374k
  46. Slovenia: US$373k
  47. Russia: US$349k
  48. Slovakia: US$273k
  49. Moldova: US$260k
  50. Lithuania: US$238k
  51. Vietnam: US$221k
  52. Cyprus: US$213k
  53. Israel: US$202k
  54. Saudi Arabia: US$169k
  55. Indonesia: US$164k
  56. Kazakhstan: US$162k
  57. Jordan: US$91k
  58. Sri Lanka: US$89k
  59. Ireland: US$86k
  60. Chile: US$73k

Top exporters

RankCountryValueShare
1 Malaysia US$320m 27%
2 China US$267m 22.5%
3 Italy US$133m 11.2%
4 India US$111m 9.4%
5 Germany US$49m 4.1%
6 Türkiye US$45m 3.8%
7 Belgium US$40m 3.3%
8 Denmark US$26m 2.2%
9 United Kingdom US$25m 2.1%
10 United States US$23m 2%

Top importers

RankCountryValueShare
1 Indonesia US$323m 27.2%
2 Russia US$80m 6.8%
3 Türkiye US$44m 3.7%
4 United States US$42m 3.5%
5 Nigeria US$35m 3%
6 Canada US$33m 2.8%
7 Angola US$29m 2.4%
8 Tunisia US$27m 2.3%
9 Mexico US$24m 2%
10 Bulgaria US$21m 1.8%

Binding rulings for similar goods 1

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.

  • N359842 U.S. CBP 9 April 2026 · 8479.20.00.00

    The tariff classification of a mechanical screw press oil extraction machinery line from Brazil

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/506 of 23 April 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R0506 · Source: eur-lex.europa.eu

Rule changes →

Code history

Since 2022; before, these goods were classified under 8438.80.

The UK Global Tariff has one tariff line for subheading 8479.20; the duty is duty-free.

Subheading 8479.20 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 £2.4m between September 2025 and August 2026 (down 62% on the year before); India supplied 42%, followed by China.

In 2024, countries exported these goods worth US$1bn (−1.6% year on year).

The largest exporter was Malaysia (US$320m), followed by China.

Products classified here

Questions and answers

What is the HS code for machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils?

Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils fall under HS subheading 8479.20, part of heading 8479, in section XVI of the Harmonized System.

What is the import duty on machinery for the extraction or preparation of… in the UK?

Under the UK Global Tariff, imports under 8479.20 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 the extraction or preparation of… in the EU?

Under the EU Combined Nomenclature, imports under 8479.20 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 the extraction or preparation of…?

Malaysia, with US$320m in 2024 (27% 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 India (42%), China (19%) and Germany (13%), out of total imports of £2.4m.

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Typical products

Everyday names, not part of the legal text.