HS 843420 Dairy machinery
Quick Answer: Dairy machinery imported under HS 843420 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers a broad range of equipment specifically designed for the processing of milk and the manufacture of dairy products. This includes, but is not limited to, machines for milking, milk chilling, cream separation, cheese making, butter making, and yogurt production. Importers and customs brokers should verify specific product functionalities against the detailed descriptions within the relevant customs tariff schedules, as minor variations in design or intended use could potentially lead to different classifications. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8434200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8434200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8434200000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 843420 cover?
This subheading covers machinery specifically designed for the dairy industry, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature and further elaborated in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database. It includes equipment for processing milk and its derivatives, such as milk separators, homogenizers, pasteurizers, butter churns, cheese-making machines, and milk bottling or packaging machinery, provided they are not more specifically classified elsewhere. The primary function must be the treatment or processing of milk or milk-based products.
What falls outside HS 843420?
The following products are excluded from HS 843420: general-purpose machinery that can be used in dairy processing but is not exclusively designed for it, such as standard pumps or conveyors (which fall under other headings), and machinery for the final packaging of finished dairy products into retail units if that packaging operation is considered a separate process (e.g., general carton erectors). Also excluded are refrigeration equipment not integral to the dairy processing itself, and laboratory equipment for milk analysis, which would be classified under Chapter 90.
What are common classification mistakes for HS 843420?
A common error is misclassifying machinery that performs multiple functions, where one function is dairy processing and another is not. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable under two or more headings, they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Importers may also incorrectly classify standalone components or accessories that are not part of a complete machine under this subheading, when they should be classified based on their own function or material.
How should importers classify products under HS 843420?
The correct procedure for classifying products under HS 843420 involves a thorough examination of the machine's design, intended use, and primary function, referencing the Explanatory Notes to the Harmonized System and specific national tariff rulings. Importers and customs brokers must consult the relevant HS Nomenclature and national tariff schedules (e.g., USITC HTS, EU TARIC) to confirm that the machinery is specifically designed for dairy processing and not covered by a more specific heading. A detailed product description, technical specifications, and operational manuals are crucial for accurate classification.
How is the duty calculated for products under HS 843420?
A milk homogenizer weighing 500 kg and declared at a customs value of $15,000 USD would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% × $15,000 = $1,500.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 843420.00.00.
Which trade agreements reduce duties for HS 843420?
Several free trade agreements may reduce the applicable duty rate for HS 843420, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries like Japan and Vietnam. To claim these preferences, a valid USMCA Certificate of Origin or a CPTPP Certificate of Origin, depending on the origin country and agreement, is typically required by customs authorities.
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FAQ
What are the typical import duty rates for HS code 843420 (Dairy machinery)?
The Most Favored Nation (MFN) duty rate for HS code 843420 is 0.00% ad valorem in the United States. Many other countries also offer preferential rates. For example, under the EU's Combined Nomenclature (CN), the autonomous tariff is 0.00% ad valorem. Similarly, the UK's Trade Tariff lists a duty rate of Free for goods classified under 843420 from most trading partners. It is crucial to verify the specific duty rate applicable to your country of import and origin of goods, as preferential agreements can further reduce or eliminate these duties.
What specific types of machinery are classified under HS code 843420?
HS code 843420 covers machinery specifically designed for the industrial processing of milk and other dairy products. This includes, but is not limited to, machines for separating cream, homogenizing milk, pasteurizing milk, producing butter, cheese, or yogurt, and packaging dairy products. The key criterion is that the machinery's primary function must be related to the processing of milk or its derivatives. Equipment used for general food processing or for the final retail packaging of non-dairy items would not fall under this code.
Are there common trade agreements that offer reduced or duty-free entry for dairy machinery under HS 843420?
Yes, numerous trade agreements can provide preferential duty rates for dairy machinery. For instance, within the European Union, goods moving between member states are typically duty-free. The United States has Free Trade Agreements (FTAs) with countries like Canada and Mexico (USMCA), Australia, and others, which may offer reduced or zero tariffs on qualifying dairy machinery. The UK also has a network of trade agreements post-Brexit. Importers should consult the specific trade agreement between the importing country and the country of origin to determine eligibility for preferential treatment, which often requires a Certificate of Origin.
How is the import duty for HS code 843420 calculated, and can you provide an example?
The duty for HS code 843420 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if the MFN duty rate is 0.00% ad valorem, and you import a cheese-making machine valued at $50,000 USD, the duty calculation would be: $50,000 (value) × 0.00% (duty rate) = $0.00 USD. In scenarios where a duty rate might apply (e.g., under specific trade conditions or for certain countries), the calculation remains the same: Value × Duty Rate = Duty Amount. Always ensure your customs value is correctly determined according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What documentation is typically required when importing dairy machinery under HS code 843420?
Standard import documentation for HS code 843420 includes a commercial invoice detailing the value, quantity, and description of the machinery; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Some countries may also require specific safety certifications or declarations, especially concerning electrical components or food-grade materials, to ensure compliance with national standards. It is advisable to consult the customs authority of the importing country for a comprehensive list of required documents.