HS 843830 Machinery for sugar manufacture
Quick Answer: Sugar manufacturing machinery imported under HS 843830 enters the UK duty-free, the EU at 1.70% ad valorem, and the US duty-free under the MFN rate. This classification covers a wide array of equipment specifically designed for the processing of sugarcane or sugar beet into sugar. This includes machinery for crushing, diffusion, evaporation, crystallization, and refining. Importers and customs brokers should verify specific national tariff rates and any applicable preferential trade agreements, as these can influence the final duty payable. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8438300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8438300000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8438300000 | 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 843830 cover?
This subheading covers machinery specifically designed for the manufacture of sugar. According to the World Customs Organization's Harmonized System Nomenclature, this includes equipment used in the processing of sugarcane or sugar beet into sugar. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses machines for crushing, milling, extracting juice, clarifying, evaporating, crystallizing, and centrifuging sugar.
What falls outside HS 843830?
The following products are excluded from HS 843830: general-purpose machinery that may be used in sugar manufacture but is not exclusively designed for it, such as basic pumps or conveyors (often classified under Chapter 84, but in more general headings). Also excluded are machines for packaging sugar (typically in Chapter 84, but more specific headings) or for processing other sweeteners like corn syrup (often classified under HS 843880). Equipment for the initial cultivation or harvesting of sugarcane or sugar beet is also not included.
What are common classification mistakes for HS 843830?
A common error is misclassifying machinery that performs a function related to sugar processing but is not exclusively dedicated to sugar manufacture. For instance, general-purpose industrial centrifuges not specifically adapted for sugar crystallization might be incorrectly classified here. Adherence to General Interpretative Rule 3(b) for composite machines, or Rule 3(c) for the essential character, is crucial. Importers must ensure the machine's primary function aligns with sugar production as defined by the WCO and national tariff schedules.
How should importers classify products under HS 843830?
The correct procedure for classifying machinery under HS 843830 involves a detailed examination of the machine's design, function, and intended use. Importers and customs brokers should consult the Explanatory Notes to the Harmonized System, the specific wording of Heading 8438 and Subheading 843830, and any relevant national rulings or decisions from customs authorities like the USITC or EU TARIC. Verifying that the machinery is specifically engineered for sugar extraction, purification, or crystallization is paramount.
How is the duty calculated for products under HS 843830?
A continuous vacuum pan for sugar crystallization, weighing 5,000 kg and declared at a customs value of $150,000 USD, would attract a US duty of $10,500. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($150,000 USD × 0.07 = $10,500). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) under subheading 843830.00.00.
Which trade agreements reduce duties for HS 843830?
Several free trade agreements may reduce the applicable duty rate for HS 843830, including the United States-Mexico-Canada Agreement (USMCA), where qualifying machinery may enter duty-free. Additionally, the Generalized System of Preferences (GSP) can offer reduced or free entry for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and origin of the goods.
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FAQ
What are the typical import duty rates for HS code 843830 (Machinery for sugar manufacture)?
The Most Favored Nation (MFN) duty rate for HS code 843830 in the United States is 1.70% ad valorem. However, preferential rates may apply. For example, under the US-Mexico-Canada Agreement (USMCA), qualifying machinery may enter duty-free. It is crucial to verify the specific origin of the goods and consult the latest US International Trade Commission (USITC) Harmonized Tariff Schedule for definitive rates and any applicable trade agreements.
How is the import duty for HS 843830 calculated, and can you provide an example?
The duty for HS code 843830 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if a sugar cane press valued at $100,000 is imported into the U.S. with an MFN duty rate of 1.70%, the duty would be calculated as follows: $100,000 (value) × 0.0170 (duty rate) = $1,700.00. Always ensure the declared value is accurate and includes all assessable costs as per customs regulations.
What specific types of machinery are classified under HS code 843830?
HS code 843830 covers machinery specifically designed for the manufacture or processing of sugar. This includes, but is not limited to, machinery for extracting sugar from beet or cane (e.g., sugar cane mills, diffusion apparatus), machinery for refining sugar (e.g., crystallizers, centrifugals), and other specialized equipment used in the sugar production process. It does not typically cover general-purpose machinery that may incidentally be used in sugar production.
What documentation is typically required when importing machinery under HS code 843830?
When importing machinery classified under HS code 843830, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the country of import and any specific trade agreements being claimed, a Certificate of Origin is often essential to substantiate preferential duty rates. Importers should also be prepared to provide technical specifications or brochures to confirm the machinery's intended use and classification.
Are there any common trade agreements that offer reduced or free duties for machinery classified under HS 843830?
Yes, several trade agreements can impact duty rates for HS code 843830. For example, under the USMCA, qualifying machinery manufactured in Canada, Mexico, or the United States may be eligible for duty-free entry into any of the member countries, provided rules of origin are met. Similarly, agreements like the EU's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with partner countries might offer preferential rates. Importers must consult the specific tariff schedule of the importing country and the relevant trade agreement text to determine eligibility and claim benefits.