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84386000
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›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

Machinery for the preparation of fruits, nuts or vegetables

Standard EU duty
1.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
21 docs
C057C079C082Y054Y120Y121+15
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty1.7%-R2261/98
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
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5

Binding Tariff Information

BTI classification examples

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stainless steelGRI 1GRI 6
DEgold232/25-1

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NLgold025-1116

Food industry gripper for cutting machines

stainless steelGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification scope of subheading 8438 60

Subheading 8438 60 covers machinery for the preparation of fruits, vegetables or nuts. This includes peeling machines, industrial slicers, blanchers, pitting machines, juice extractors (for processing, not beverage production under 8435), nut shelling machines, vegetable choppers, pasteurisers for fruit and vegetable preserves, jam and marmalade machines, IQF fruit freezers and other specialist equipment. Classification requires distinction from juice/wine presses (8435 10), fruit sorting machines (8433 60) and canning machines (8422). The key criterion is industrial processing of fruits, vegetables or nuts. Parts under 8438 90.

Import requirements (8438 60)

Machinery Regulation (EU) 2023/1230 with CE marking. Food contact: Regulation (EC) No 1935/2004. Food-grade stainless steel. Hygiene: Regulation (EC) No 852/2004. VAT on import. Duty rates in TARIC.

Duty rates for subheading 8438 60

MFN rates in TARIC. Preferential rates under EU FTAs and GSP. Sanctions on Russia/Belarus. All rates in TARIC.

Food industry hygiene standards for CN 8438 60

Fruit/vegetable machinery under CN 8438 60 must meet hygiene requirements set by Regulation (EC) 852/2004 and harmonised standard EN 1672-2. Key requirements include food-grade stainless steel construction (AISI 304/316), smooth surfaces without crevices, and ease of disassembly for cleaning and disinfection. Food-contact materials are governed by Regulation (EC) 1935/2004. The importer is responsible for including material declarations and CIP/SIP (Cleaning/Sterilization In Place) documentation. Customs authorities verify CE documentation during import clearance procedures.

Frequently asked questions

What does subheading 8438 60 cover?
Fruit, vegetable and nut processing machinery: peelers, slicers, blanchers, pitters, extractors, shellers, choppers, jam machines, IQF freezers. Juice presses under 8435, sorting under 8433 60. Duty rates in TARIC.
Do fruit machines require food contact compliance?
Yes, Regulation (EC) No 1935/2004. Food-grade stainless steel. Hygiene per (EC) No 852/2004. CE under (EU) 2023/1230. Duty rates in TARIC.
Documents for importing (8438 60)?
Commercial invoice, transport document, EORI, CE declaration, food contact documentation. Proof of origin for preferences. Duty rates in TARIC.
What contact materials are permitted for fruit/vegetable machinery (8438 60)?
Machinery under CN 8438 60 for food contact must use materials compliant with Regulation (EC) 1935/2004. Permitted materials include: AISI 304/316 stainless steel, food-grade silicone or EPDM gaskets, and certified food-contact coatings.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Machinery for the preparation of fruits, nuts or vegetables" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Machinery for the preparation of fruits, nuts or vegetables" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate