HS 843820 Machinery for the manufacture of confectionery, cocoa or chocolate
Quick Answer: Confectionery, cocoa, and chocolate manufacturing machinery imported under HS 843820 enters the UK duty-free, the EU at 1.70% ad valorem, and the US with a Most Favored Nation (MFN) rate of Free, though some items may face a 35% tariff. This classification specifically covers equipment designed for producing sweets, cocoa powder, and chocolate products, such as mixers, depositors, and wrapping machines. Importers should verify specific product applicability and potential preferential rates. CustomTariffs aggregates this data, highlighting the need for careful tariff verification for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8438200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8438200000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8438200000 | 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 to Classify This HS Code?
What products does HS 843820 cover?
This subheading covers machinery specifically designed for the manufacture of confectionery, cocoa, or chocolate. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes equipment such as chocolate molding machines, tempering machines, enrobers, cookie-forming machines, and candy-making apparatus. These machines are integral to the industrial production processes of these specific food items.
What falls outside HS 843820?
The following products are excluded from HS 843820: general-purpose food processing machinery not exclusively for confectionery, cocoa, or chocolate production, such as universal mixers or ovens (which may fall under other headings like 843880 or 8419). Also excluded are packaging machinery (Chapter 84, heading 8422) and kitchen appliances for domestic use. For instance, a large industrial oven used for baking bread would not be classified here, nor would a domestic chocolate fountain, which is typically classified under heading 8516.
What are common classification mistakes for HS 843820?
A common error is misclassifying general food processing equipment as confectionery machinery when it lacks the specific design features for chocolate or candy production. For example, a universal dough mixer, even if used by a confectionery producer, would not fall under 843820 if it's not specifically adapted for tasks like tempering chocolate or forming candies. Adherence to General Interpretative Rule 1 (GIR 1) and the specific wording of the heading and subheading is crucial to avoid misclassification.
How should importers classify products under HS 843820?
The correct procedure for classifying machinery under HS 843820 involves a thorough review of the machine's intended use and design specifications. Importers and customs brokers must consult the official nomenclature, including the WCO Explanatory Notes and national tariff schedules (e.g., USITC HTS, EU TARIC). They should verify that the machinery is specifically designed for the manufacture of confectionery, cocoa, or chocolate, and not for broader food processing applications, to ensure accurate declaration.
How is the duty calculated for products under HS 843820?
A hypothetical chocolate tempering machine weighing 500 kg and declared at a customs value of $15,000 USD would, under the USITC Harmonized Tariff Schedule, attract a US duty of $2,250. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem (15% × $15,000 = $2,250). It is imperative to consult the specific tariff schedule of the importing country for the exact duty rate applicable to the declared product.
Which trade agreements reduce duties for HS 843820?
Several free trade agreements may reduce the applicable duty rate for HS 843820, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating machinery from Canada or Mexico can enter the US duty-free. For example, a confectionery machine originating from Mexico would require a valid USMCA certificate of origin to claim 0% duty. Similarly, the EU's trade agreements with certain countries may offer preferential rates, often requiring an EUR.1 movement certificate for goods originating from those partner nations.
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FAQ
What are the typical import duty rates for HS code 843820 (Machinery for the manufacture of confectionery, cocoa or chocolate) into the United States?
For imports into the United States, the Most Favored Nation (MFN) duty rate for HS code 843820 is typically 1.70% ad valorem. However, preferential rates may apply under trade agreements. For example, goods from countries with a Free Trade Agreement (FTA) with the US may have a 0.00% duty rate if they meet the rules of origin. Always verify the specific rate based on the country of origin and applicable trade agreements. Consult the US International Trade Commission (USITC) Harmonized Tariff Schedule for the most current rates.
How is the import duty for HS code 843820 calculated, and can you provide an example?
The duty for HS code 843820 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if a chocolate tempering machine is imported into the US with a declared value of $50,000 and the MFN duty rate is 1.70%, the duty would be calculated as: $50,000 (value) × 0.0170 (duty rate) = $850.00. It's crucial to ensure the declared value is accurate and includes all assessable costs as per customs regulations.
What documentation is typically required when importing machinery classified under HS code 843820?
When importing machinery under HS code 843820, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the machinery's complexity and origin, additional documents might be necessary. This could include a certificate of origin to claim preferential duty rates, technical specifications or manuals, and potentially import licenses or permits if the machinery is subject to specific regulations (e.g., related to electrical safety or environmental standards). Always confirm specific requirements with your customs broker and the importing country's customs authority.
Are there specific criteria that distinguish machinery for confectionery, cocoa, or chocolate manufacture (843820) from general industrial machinery?
Yes, the key distinction lies in the specific function and intended use of the machinery. HS code 843820 covers machines designed exclusively or primarily for processing cocoa beans, making cocoa paste, manufacturing chocolate, or producing confectionery products like candies, caramels, or chewing gum. This includes equipment like chocolate molding machines, enrobers, tempering machines, candy cutters, and mixers specifically adapted for these food products. General industrial machinery, even if used in a food production facility, would be classified elsewhere if it doesn't perform these specific confectionery, cocoa, or chocolate manufacturing functions.
How do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 843820?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 843820, provided the goods meet the specific rules of origin stipulated in the agreement. For example, under the United States-Mexico-Canada Agreement (USMCA), machinery manufactured in Canada or Mexico and meeting the relevant rules of origin would likely enter the US duty-free (0.00%). Similarly, the EU has numerous trade agreements that could offer preferential treatment for confectionery machinery imported from partner countries. Importers must obtain a valid certificate of origin and ensure all origin criteria are met to benefit from these reduced rates. Always consult the specific text of the relevant trade agreement and the customs regulations of the importing country.