HS Tariff Codes for Food Machinery: How Heading 8438 Breaks Down and How to Look Up Import Duties

What Is HS?

HS is the Harmonized Commodity Description and Coding System established by the World Customs Organization, and most countries' customs tariffs are based on it. The first 6 digits are common to all countries, and digits from the 7th onward are subdivided by each country; Taiwan's commodity classification codes have 11 digits (8 tariff digits plus 2 statistical digits and 1 check digit).

When exporting, the description and code on the declaration affect:

• Whether an export permit is needed (export regulations)
• How much duty the importing country charges and whether additional inspection is needed
• Origin determination (whether the first 6 digits change)
• Trade statistics for both countries

Food Machinery Is in Heading 8438

Under Taiwan's tariff, heading 8438 covers "machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink," excluding machinery for the extraction or preparation of animal, plant, or microbial fats or oils. The 6-digit subheadings below it are roughly:

• 8438.10: Bakery machinery and machinery for the manufacture of macaroni, spaghetti, or similar products (Taiwan further subdivides into 8438.10.10 bakery machinery and 8438.10.20 machinery for macaroni, noodles, and similar products)
• 8438.20: Machinery for the manufacture of confectionery, cocoa, or chocolate
• 8438.30: Machinery for sugar manufacture
• 8438.40: Brewery machinery
• 8438.50: Machinery for the preparation of meat or poultry
• 8438.60: Machinery for the preparation of fruits, nuts, or vegetables
• 8438.80: Other machinery
• 8438.90: Parts

Which Code for an Encrusting Machine or Bun Machine?

This is the most frequently asked question and the hardest to answer in one sentence. Forming or dividing machines for baozi (包子), mantou (饅頭), tangyuan, and sweet potato balls may fall under 8438.10 (bakery and pasta-type products) or under 8438.80 (other), depending on the machine's main function, the products it processes, and each country's customs interpretation. The Customs Administration currently has no published classification rulings specifically for bun machines or encrusting machines.

Some practical principles:

• The importing country's customs makes the final classification. The first 6 digits are common across countries, but it isn't unusual for the same machine to be classified under different codes in different countries.
• The description and code on the export declaration and commercial invoice must match, and the more specific the description, the better.
• Look at parts separately. Dedicated parts exported on their own mostly fall under 8438.90, but general-purpose parts (such as bearings and motors) have their own codes.
• When certainty is needed, apply for an advance ruling. Taiwan's Regulations Governing Advance Rulings on Tariff Classification of Imported Goods (進口貨物稅則預先審核實施辦法, under Article 21 of the Customs Act) apply only to goods imported into Taiwan; to determine the classification abroad for an exported machine, the importer should apply to the importing country's customs for a binding ruling.

Is an Export Permit Needed?

Under Article 6 of the Regulations Governing Export of Commodities (貨品輸出管理辦法), commodities not on the "list of commodities restricted for export" may be exported without a permit. Checking the export and import regulations published in the Trade Administration's commodity classification system, the codes under heading 8438 carry no regulation codes for restricted export (111), Trade Administration approval required (121), or sensitive goods to North Korea or Iran (S01, S03), so ordinary exports don't need an export permit. Regulations change, so before exporting, go by the current data in the Trade Administration's commodity classification search system.

But this doesn't mean there are no restrictions at all: catch-all controls on strategic high-tech commodities, the entity list, and the total trade ban on North Korea still apply; see Export Controls and Sanctioned Countries.

How to Look Up Import Duties

The related links on the Ministry of Economic Affairs' International Trade Administration website list several lookup tools:

• WTO Tariff & Trade Data (ttd.wto.org): Look up most-favored-nation and bound tariff rates for each WTO member
• ITC Market Access Map (macmap.org): Look up tariffs by HS code, exporting country, and importing country, including preferential rates under some free trade agreements
• ITC Trade Map, UN Comtrade: Look up import and export statistics by country to find the main importing countries for a given code

The rates you find are reference values; actual rates and other import taxes and fees (such as VAT and excise) are determined by the importing country's customs. Whether goods exported from Taiwan qualify for preferential rates depends on whether an applicable agreement exists between the two countries and whether the corresponding certificate of origin is obtained; see export documents.

How to Read Export Statistics

To find out which countries Taiwanese food machinery mainly sells to, use the Trade Administration's trade statistics system and search 8438 for export values by destination country. For an overview of the industry as a whole, see An Overview of Taiwan's Food Machinery Industry.

FAQ

Q: What's the HS code for food machinery?
A: Mostly under heading 8438. 8438.10 is bakery machinery and machinery for noodle-type products, 8438.50 is meat machinery, 8438.80 is other machinery, and 8438.90 is parts.

Q: Are bun machines and encrusting machines always 8438.10?
A: Not necessarily; they may be classified under 8438.10 or 8438.80 depending on the machine's function and the importing country's customs. When certainty is needed, the importer should apply to the importing country's customs for an advance ruling.

Q: Do machines under 8438 need an export permit?
A: Codes under heading 8438 currently carry no regulation codes for restricted export or required approval, so they're generally exported without a permit; before exporting, check the Trade Administration's commodity classification search, and note that catch-all controls, the entity list, and the North Korea ban still apply.

Q: How do we look up the importing country's duties?
A: Use WTO Tariff & Trade Data or ITC Market Access Map to look up rates by HS code; actual rates are determined by the importing country's customs.