8438 — Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils
In the EU Combined Nomenclature this heading has 11 eight-digit codes, conventional duty 1.7 %. In the EAEU tariff, heading 8438 has 10 ten-digit codes, base import duty 0 %.
Calculate duty and VAT
Enter the goods value — see the taxes at the border right away.
Customs value usually includes delivery to the border. Anti-dumping and preferences not included.
With freight, port, clearance and delivery. We email the calculation within 24 hours on working days.
This is the base rate. Your landed cost is a different number.
Duty, import VAT, freight, port charges and delivery — one figure per unit at your warehouse. So you know the total before customs does.
EU codes
| EU code | Description | EU rate |
|---|---|---|
| 8438 10 | Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products | |
| 8438 10 10 | Bakery machinery | 1.7 % |
| 8438 10 90 | Machinery for the manufacture of macaroni, spaghetti or similar products | 1.7 % |
| 8438 20 00 | Machinery for the manufacture of confectionery, cocoa or chocolate | 1.7 % |
| 8438 30 00 | Machinery for sugar manufacture | 1.7 % |
| 8438 40 00 | Brewery machinery | 1.7 % |
| 8438 50 00 | Machinery for the preparation of meat or poultry | 1.7 % |
| 8438 60 00 | Machinery for the preparation of fruits, nuts or vegetables | 1.7 % |
| 8438 80 | Other machinery | |
| 8438 80 10 | For the preparation of tea or coffee | 1.7 % |
| 8438 80 91 | For the preparation or manufacture of drink | 1.7 % |
| 8438 80 99 | Other | 1.7 % |
| 8438 90 00 | Parts | 1.7 % |
EU Combined Nomenclature 2026, conventional rate for third countries · European Commission · rate for your country of origin: TARIC
EAEU codes (base rates)
| Code | HS 6 subheading | Supp. unit | Base rate |
|---|---|---|---|
| 8438 10 100 0 | Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products | pcs | 0 % |
| 8438 10 900 0 | Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products | pcs | 0 % |
| 8438 20 000 0 | Machinery for the manufacture of confectionery, cocoa or chocolate | pcs | 0 % |
| 8438 30 000 0 | Machinery for sugar manufacture | pcs | 0 % |
| 8438 40 000 0 | Brewery machinery | pcs | 0 % |
| 8438 50 000 0 | Machinery for the preparation of meat or poultry | pcs | 0 % |
| 8438 60 000 0 | Machinery for the preparation of fruits, nuts or vegetables | pcs | 0 % |
| 8438 80 100 0 | Other machinery | pcs | 0 % |
| 8438 80 910 0 | Other machinery | pcs | 0 % |
| 8438 80 980 0 | Other machinery | pcs | 0 % |
EAEU Common Customs Tariff, chapter 84, updated 27.04.2026 · Eurasian Economic Commission
EAEU descriptions are published in Russian only — see the Russian page. RU
What the rate does not include
This is the base import duty. It excludes anti-dumping and other trade defence measures, preferential rates under trade agreements, import VAT and excise. Customs decides the code of a specific product — this directory is not a binding classification.