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84385000
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 meat or poultry

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.
CloseMRN — potwierdzenie wywozu z każdego portu UE
5

Binding Tariff Information

BTI classification examples

FRgold25-02610

Professional meat mincer machine

metalGRI 1GRI 6
DEgold011/24-1

Casings applicator for sausage production

metalGRI 1GRI 6
DEgold274/24-1

Poultry plucking machine with drum

stainless steelGRI 1GRI 6
DEgold027/24-1

Poultry plucking machine with stainless steel drum

stainless steelGRI 1GRI 6
DEgold033/23-1

Pneumatic stunning device for livestock

metalGRI 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 50

Subheading 8438 50 covers machinery for meat or poultry preparation. This includes meat grinders (mincers), bowl cutters, sausage fillers, patty and hamburger forming machines, poultry slaughtering machines, pluckers, deboning machines, meat slicers, tumblers (massagers), smoking chambers and other meat and poultry processing equipment. Classification requires distinction from fish processing machinery (which may fall under 8438 80). The key criterion is meat or poultry processing. Parts under 8438 90.

Import requirements for meat processing machinery (8438 50)

Importing machines requires compliance with the Union Customs Code. Machines are subject to the Machinery Regulation (EU) 2023/1230 with CE marking. Components in contact with meat must comply with Regulation (EC) No 1935/2004, Regulation (EC) No 852/2004 (hygiene) and Regulation (EC) No 853/2004 (specific hygiene rules for products of animal origin). Food-grade stainless steel surfaces. Design must facilitate thorough cleaning and disinfection. Meat processing machinery is subject to strict hygiene norms due to biological hazard risks. VAT applies on import. Duty rates should be verified in TARIC.

Duty rates for subheading 8438 50

MFN duty rates must be verified in TARIC. Preferential rates under EU FTAs and GSP. Imports from Russia and Belarus subject to sanctions. All rates in TARIC.

Food industry hygiene standards for CN 8438 50

Meat processing machinery under CN 8438 50 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 50 cover?
Meat and poultry processing machinery: grinders, bowl cutters, sausage fillers, forming machines, slaughtering machines, pluckers, deboners, slicers, tumblers, smoking chambers. Parts under 8438 90. Duty rates should be verified in TARIC.
What hygiene requirements apply to meat machinery (8438 50)?
Machines must comply with Regulation (EC) No 1935/2004, (EC) No 852/2004 and (EC) No 853/2004 on animal product hygiene. Food-grade stainless steel. Easy cleaning and disinfection. CE under (EU) 2023/1230. Duty rates should be verified in TARIC.
Documents for importing meat machinery (8438 50)?
Commercial invoice, transport document, EORI number, CE declaration, food contact and hygiene documentation. Proof of origin for preferences. Duty rates in TARIC.
What contact materials are permitted for meat processing machinery (8438 50)?
Machinery under CN 8438 50 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 meat or poultry" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Machinery for the preparation of meat or poultry" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate