Subheading · Chapter 84 · Heading 8486
8486.10: Machines and apparatus for the manufacture of boules or wafers
Machines for making boules or wafers
8486.10 is the HS subheading for machines for making boules or wafers, under heading 8486 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8486 10 00 00 Machines and apparatus for the manufacture of boules or wafers 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
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
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y920 Goods other than those described in the footnotes linked to the measure
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 |
|---|---|---|---|
 Germany | £12.3m | 59.3% | +26.1% |
 United States | £6.7m | 32.4% | -35.2% |
 Japan | £871k | 4.2% | -44.7% |
 Malaysia | £611k | 3% | +53,871.3% |
 South Korea | £186k | 0.9% | +1.3% |
 China | £12k | 0.1% | -93.6% |
 Netherlands | £10k | 0% | +90.5% |
 Spain | £8k | 0% | — |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$272.7kUS$272.7k+US$7.5m+US$67.1m+> US$743.1m
Exports: 66
- Japan: US$1.7bn
- Germany: US$743.1m
- Singapore: US$461.9m
- China: US$431.4m
- South Korea: US$283.3m
- United States: US$117.2m
- Taiwan: US$67.1m
- Malaysia: US$13.2m
- Switzerland: US$12.8m
- Hong Kong SAR China: US$11.9m
- Austria: US$10.3m
- Italy: US$9.9m
- United Kingdom: US$9m
- Slovakia: US$8.4m
- France: US$8.3m
- Netherlands: US$7.5m
- Philippines: US$5.9m
- Israel: US$5.3m
- Belgium: US$3.7m
- Thailand: US$2.9m
- Russia: US$2.7m
- Türkiye: US$2.5m
- Sweden: US$2.1m
- Hungary: US$1.4m
- Norway: US$1.4m
- Denmark: US$713.4k
- Vietnam: US$452.1k
- Cambodia: US$299.2k
- Mexico: US$297k
- Spain: US$295.5k
- Morocco: US$285.2k
- Poland: US$272.7k
- Czechia: US$213.4k
- India: US$179.7k
- Costa Rica: US$79.3k
- New Zealand: US$73.1k
- Australia: US$48.6k
- South Africa: US$32.6k
- Myanmar (Burma): US$29k
- Nepal: US$28.2k
- Croatia: US$20.7k
- Saudi Arabia: US$19.7k
- Finland: US$18.4k
- Lithuania: US$17.9k
- Indonesia: US$17k
- Canada: US$11.2k
- Greece: US$9.8k
- Slovenia: US$9.5k
- Ireland: US$9.1k
- United Arab Emirates: US$5.6k
- Tunisia: US$5.4k
- Brazil: US$3.7k
- Bulgaria: US$3.6k
- Luxembourg: US$1.5k
- Iceland: US$800
- Kuwait: US$700
- Nicaragua: US$400
- Romania: US$300
- Bahrain: US$200
- El Salvador: US$200
Trade value (US$) no reported trade < US$61.9kUS$61.9k+US$5.8m+US$38.3m+> US$178m
Imports: 114
- China: US$1.5bn
- Taiwan: US$611.8m
- United States: US$535.2m
- Singapore: US$178m
- Malaysia: US$147.3m
- South Korea: US$134.8m
- Japan: US$127.4m
- Vietnam: US$119m
- Germany: US$98m
- Hong Kong SAR China: US$81.6m
- Italy: US$47.6m
- Finland: US$38.3m
- Ireland: US$32.5m
- Austria: US$30m
- United Kingdom: US$29.6m
- France: US$28m
- Czechia: US$24.2m
- Thailand: US$20.7m
- Belgium: US$17.4m
- Philippines: US$12.6m
- Russia: US$12.2m
- Sweden: US$11.7m
- Indonesia: US$10.4m
- Laos: US$9.4m
- Netherlands: US$8.7m
- Türkiye: US$7.6m
- India: US$5.9m
- Israel: US$5.8m
- United Arab Emirates: US$5.3m
- Switzerland: US$4.4m
- Poland: US$4.3m
- Belarus: US$3m
- Spain: US$2.7m
- Mexico: US$1.9m
- Hungary: US$1.5m
- Cambodia: US$1.5m
- Portugal: US$1.3m
- Oman: US$951.2k
- Costa Rica: US$933.9k
- Australia: US$889.3k
- Saudi Arabia: US$562.7k
- Canada: US$489.5k
- Myanmar (Burma): US$328.1k
- Morocco: US$255k
- Brazil: US$232.5k
- Iran: US$167.4k
- Egypt: US$143.8k
- Nigeria: US$136.3k
- Ukraine: US$121.4k
- Denmark: US$110.3k
- Norway: US$104.2k
- New Zealand: US$89.2k
- Kuwait: US$89k
- Slovakia: US$77.4k
- Bulgaria: US$74.9k
- Kazakhstan: US$61.9k
- Chile: US$42.7k
- Dominican Republic: US$33.5k
- Honduras: US$33.4k
- Paraguay: US$32.4k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Japan | US$1.7bn | 42.8% |
| 2 | Germany | US$743.1m | 19.1% |
| 3 |  Singapore | US$461.9m | 11.9% |
| 4 | China | US$431.4m | 11.1% |
| 5 | South Korea | US$283.3m | 7.3% |
| 6 | United States | US$117.2m | 3% |
| 7 |  Taiwan | US$67.1m | 1.7% |
| 8 | Malaysia | US$13.2m | 0.3% |
| 9 |  Switzerland | US$12.8m | 0.3% |
| 10 |  Hong Kong SAR China | US$11.9m | 0.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$1.5bn | 37.9% |
| 2 | Taiwan | US$611.8m | 15.7% |
| 3 | United States | US$535.2m | 13.7% |
| 4 | Singapore | US$178m | 4.6% |
| 5 | Malaysia | US$147.3m | 3.8% |
| 6 | South Korea | US$134.8m | 3.5% |
| 7 | Japan | US$127.4m | 3.3% |
| 8 |  Vietnam | US$119m | 3.1% |
| 9 | Germany | US$98m | 2.5% |
| 10 | Hong Kong SAR China | US$81.6m | 2.1% |
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.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
-
Sanctions · Applies from: CELEX 32026R0271 · Source: eur-lex.europa.eu
Subheading 8486.10 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 8486.10; the duty is duty-free.
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 machines for making boules or wafers worth £20.7m (down 26% on the year before), at an average of £279.82 per kg; Germany supplied 59%, followed by United States.
World trade in machines for making boules or wafers reached US$3.9bn in 2024, up 2% on 2023.
Japan was the largest exporter with 42.8% of the total, ahead of Germany.
Products classified here
Questions and answers
What is the HS code for machines and apparatus for the manufacture of boules or wafers?
Machines and apparatus for the manufacture of boules or wafers fall under HS subheading 8486.10, part of heading 8486, in section XVI of the Harmonized System.
What is the import duty on machines and apparatus for the manufacture of… in the UK?
Under the UK Global Tariff, imports under 8486.10 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 machines and apparatus for the manufacture of… in the EU?
Under the EU Combined Nomenclature, imports under 8486.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most machines and apparatus for the manufacture of…?
Japan, with US$1.7bn in 2024 (42.8% of world exports).
Which countries can export machines for making boules or wafers 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 machines for making boules or wafers?
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 machines for making boules or wafers from?
In the 12 months to August 2026, the largest suppliers were Germany (59%), United States (32%) and Japan (4%), out of total imports of £20.7m.
Typical products
Everyday names, not part of the legal text.