HS 843840 Brewery machinery
Quick Answer: Brewery machinery imported under HS 843840 enters the UK at 0.00%, the EU at 1.70%, and the US at 2.3% (MFN), with preferential rates available from several Free Trade Agreement partners. This classification encompasses a wide range of equipment specifically designed for the brewing of beer, including mashing machines, lauter tuns, wort coolers, fermenters, and bottling or canning lines. Significant trade considerations include potential for specific import licenses or certifications depending on the jurisdiction and the complexity of the machinery. According to CustomTariffs data, importers and customs brokers should carefully verify the specific subheadings and any applicable preferential duty rates based on the country of origin to ensure accurate declaration and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8438400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8438400000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8438400000 | 2.3% | Free (17 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8438.40?
Imports of Brewery machinery may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 843840 cover?
This subheading covers machinery specifically designed for the brewing of beer, as defined by the World Customs Organization's Harmonized System nomenclature. This includes equipment such as mash tuns, lauter tuns, wort kettles, fermenters, and filtration units integral to the brewing process. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that machines solely for the production of beer fall within this classification, excluding general-purpose machinery.
What falls outside HS 843840?
The following products are excluded from HS 843840: general-purpose machinery not exclusively for brewing, such as pumps or conveyors that can be used in multiple industries, and machinery for other beverage production like wine or spirits. For instance, bottling and packaging machinery, even if used in a brewery, is typically classified under HS 8422. Similarly, laboratory equipment for quality control, unless specifically designed as an integral part of a brewing line, would be classified elsewhere, often under Chapter 90.
What are common classification mistakes for HS 843840?
A common error is misclassifying multi-purpose machinery that can be used in brewing but also in other food processing applications. According to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System, classification should be based on the essential character of the good. Importers may incorrectly assign brewing machinery to broader headings like 843880 (other machinery for industrial preparation or manufacture of food or drink) if the equipment's primary function is not exclusively for brewing beer, or if it is a component of a larger, non-brewing system.
How should importers classify products under HS 843840?
The correct procedure for classifying brewery machinery under HS 843840 involves a thorough examination of the machine's design, intended use, and operational capabilities. Importers and customs brokers should consult the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. Verifying that the machinery's primary function is the production of beer, and not general food processing or other beverage types, is crucial for accurate classification.
How is the duty calculated for products under HS 843840?
A German-made "Speidel Braumeister 200L" brewing system, declared at a customs value of $15,000 USD, would attract a US duty of $1,500. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem (10% × $15,000 = $1,500). This specific rate applies to machinery primarily for brewing beer, as detailed in the HTSUS Chapter 84, Subheading 8438.40.
Which trade agreements reduce duties for HS 843840?
Several free trade agreements may reduce the applicable duty rate for HS 843840, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable) or other bilateral agreements may offer preferential rates. Documentation required typically includes a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain other agreements, depending on the importing country's specific requirements.
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FAQ
What are the typical import duty rates for brewery machinery under HS code 843840?
The Most Favored Nation (MFN) duty rate for brewery machinery under HS code 843840 is generally 1.70% ad valorem. However, preferential duty rates are available for imports from certain countries. For example, imports from Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may enter duty-free. It is crucial to verify the specific origin of the goods and consult the relevant tariff schedule (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) for the most accurate and up-to-date rates applicable to your import.
How is the import duty for HS 843840 calculated, and can you provide an example?
The import duty for HS code 843840 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if brewery machinery valued at $100,000 is imported, and the applicable MFN duty rate is 1.70%, the duty payable would be $100,000 \times 1.70% = $1,700. Always ensure the customs value is correctly determined according to international valuation rules (e.g., WTO Agreement on the Implementation of Article VII of the General Agreement on Tariffs and Trade 1994).
What specific criteria define machinery as 'brewery machinery' for HS classification under 843840?
HS code 843840 specifically covers machinery for the manufacture of beverages, with a particular focus on brewery machinery. This includes equipment used in the brewing process, such as mash tuns, lauter tuns, wort kettles, fermenters, conditioning tanks, and filtration equipment. The classification hinges on the primary function of the machinery being dedicated to the production of beer and other malt liquors. Machinery with a broader application in food or beverage production, or equipment for bottling and packaging, may fall under different HS codes.
What documentation is typically required when importing brewery machinery under HS code 843840?
When importing brewery machinery classified under HS 843840, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents may be necessary. This could include a certificate of origin to claim preferential duty rates, import licenses, or specific safety and compliance certificates. Importers and customs brokers should consult the importing country's customs authority for a comprehensive list of required documents.
Which trade agreements commonly offer preferential duty rates for HS 843840, and how can importers benefit?
Several trade agreements offer preferential duty rates, often resulting in duty-free entry for brewery machinery under HS 843840. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) under various bilateral or multilateral frameworks. To benefit, importers must ensure the machinery originates from a country party to a relevant trade agreement and possess a valid Certificate of Origin, properly completed according to the agreement's stipulations. This can significantly reduce landed costs. Always verify the specific terms and conditions of each trade agreement.