84382000
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 manufacture of confectionery, cocoa or chocolate
Standard EU duty
1.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
6 docs
N954U045U078U079Y997Y984
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 1.7% | - | 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.
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Notes
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Notes
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V052Devices for writing and reading texts in Braille
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Codes in the same group
843810Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products843830Machinery for sugar manufacture843840Brewery machinery843850Machinery for the preparation of meat or poultry843860Machinery for the preparation of fruits, nuts or vegetables843880Other machinery843890Parts
5
Binding Tariff Information
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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 20
Subheading 8438 20 covers machinery for making confectionery, cocoa or chocolate. This includes chocolate conches, chocolate tempering machines, chocolate moulding machines, enrobers (chocolate coating machines), candy-making machines (hard and soft candy), dragee machines, cocoa grinding and roasting machines, cocoa butter presses, marzipan machines and other specialist equipment. Classification requires distinction from bakery machinery (8438 10) and general food machinery (8438 80). The key criterion is confectionery, cocoa or chocolate production. Parts under 8438 90.
Import requirements for confectionery machinery (8438 20)
Importing machines requires compliance with the Union Customs Code. Machines are subject to the Machinery Regulation (EU) 2023/1230 with CE marking. Food-contact components must comply with Regulation (EC) No 1935/2004. Contact surfaces must be food-grade stainless steel. Design must meet hygiene requirements of Regulation (EC) No 852/2004. Chocolate machines must allow precise temperature control. VAT applies on import. Duty rates should be verified in TARIC.
Duty rates for subheading 8438 20
MFN duty rates must be verified in TARIC. Preferential rates may be available under EU FTAs and GSP. Imports from Russia and Belarus are subject to EU sanctions. All rates must be verified in TARIC.
Food industry hygiene standards for CN 8438 20
Confectionery machinery (CN) under CN 8438 20 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 20 cover?
Confectionery, cocoa and chocolate machinery: conches, tempering machines, moulders, enrobers, candy machines, cocoa grinders, cocoa butter presses. Bakery machinery under 8438 10. Parts under 8438 90. Duty rates should be verified in TARIC.
Must chocolate machines comply with food contact rules?
Yes, chocolate machinery must comply with Regulation (EC) No 1935/2004. Food-grade stainless steel surfaces required. Hygienic design per Regulation (EC) No 852/2004. CE marking under (EU) 2023/1230. Duty rates should be verified in TARIC.
Documents for importing confectionery machinery (8438 20)?
Commercial invoice, transport document, EORI number, CE declaration, operating instructions, food contact documentation. For preferential rates: proof of origin. Duty rates should be verified in TARIC.
What contact materials are permitted for confectionery machinery (CN) (8438 20)?
Machinery under CN 8438 20 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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