84381000
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
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
Subcodes (2)
Classification scope of subheading 8438 10
Subheading 8438 10 covers bakery machinery and pasta-making machinery, including bakery ovens (convection, rotary, tunnel), dough dividers, rounders, croissant machines, dough laminators, spiral and planetary dough mixers, baguette and roll moulders, pasta-making machines, bakery racks and other equipment used in bread and pasta production. Classification requires distinction from milling machinery (8437) and general kitchen appliances (8509 or 8516). The key criterion is professional bread or pasta production. Parts are classified under 8438 90.
Import requirements for bakery machinery (8438 10)
Importing bakery machinery requires compliance with the Union Customs Code. Machines are subject to the Machinery Regulation (EU) 2023/1230 with CE marking. All food-contact components must comply with Regulation (EC) No 1935/2004. Surfaces must be food-grade stainless steel. Machines must meet hygiene requirements of Regulation (EC) No 852/2004. Bakery ovens may need ATEX compliance (flour dust) and gas safety requirements (if gas-fired). VAT applies on import. Duty rates should be verified in TARIC.
Duty rates for subheading 8438 10
MFN duty rates must be verified in TARIC. Preferential rates may be available under EU FTAs and GSP. Specialist bakery machinery may benefit from tariff suspensions. Imports from Russia and Belarus are subject to EU sanctions. All rates must be verified in TARIC.
Food industry hygiene standards for CN 8438 10
Bakery machinery (CN code) under CN 8438 10 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 10 cover?
Bakery and pasta machinery: ovens (convection, rotary, tunnel), dough dividers, rounders, croissant machines, laminators, dough mixers, moulders, pasta machines. Milling machinery falls under 8437. Parts under 8438 90. Duty rates should be verified in TARIC.
Do bakery ovens require ATEX compliance?
Bakery ovens in flour dust atmospheres may require ATEX Directive 2014/34/EU compliance. CE marking under the Machinery Regulation (EU) 2023/1230 and food contact under Regulation (EC) No 1935/2004 are required. Gas ovens must meet gas safety requirements. Duty rates should be verified in TARIC.
Documents for importing bakery machinery (8438 10)?
Commercial invoice, transport document, EORI number, CE declaration, operating instructions, food contact documentation under Regulation (EC) No 1935/2004. ATEX for dust zones. For preferential rates: proof of origin. Duty rates should be verified in TARIC.
What contact materials are permitted for bakery machinery (CN code) (8438 10)?
Machinery under CN 8438 10 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
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