HS 843930 Machinery for finishing paper or paperboard
Quick Answer: Machinery for finishing paper or paperboard imported under HS 843930 enters the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from Free to 35% ad valorem. This classification covers equipment designed for processes that enhance the surface properties or appearance of paper and paperboard after its initial production. Examples include machines for calendering, coating, printing, embossing, and laminating. Importers and customs brokers should note the significant duty rate disparities between major trading blocs, which can impact landed costs. CustomTariffs aggregates this tariff information, highlighting the importance of verifying specific rates based on origin and destination.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8439300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8439300000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8439300000 | 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 843930 cover?
This subheading covers machinery specifically designed for the finishing of paper or paperboard, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. This includes machines that perform operations such as calendering, creping, coating, printing (if integral to the finishing process), embossing, and cutting to size after the paper or paperboard has been manufactured. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are machines that impart specific surface characteristics or dimensions to paper or paperboard products.
What falls outside HS 843930?
The following products are excluded from HS 843930: machinery for the initial production of pulp or paper (classified under 8439.10 or 8439.20), printing presses for printing text or images (classified under Chapter 84, typically heading 8443), and machines for converting paper or paperboard into finished articles like boxes or bags (classified under heading 8441). For instance, a standalone printing press for commercial printing, even if used on paper, would not fall under this finishing machinery code.
What are common classification mistakes for HS 843930?
A common error is misclassifying printing machinery that is not integral to the paper finishing process. General Interpretative Rule 1 (GIR 1) states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a machine's primary function is printing of text or images, it is likely classified under heading 8443, even if it also performs some finishing operations. Importers must carefully consider the principal function of the machine.
How should importers classify products under HS 843930?
The correct procedure for classifying machinery under HS 843930 involves a thorough examination of the machine's design, intended use, and operational capabilities. Importers and customs brokers should consult the official tariff schedule of the importing country (e.g., USITC HTS, UK Trade Tariff) and review the Explanatory Notes to the Harmonized System provided by the WCO. If the machine's primary function is to apply coatings, emboss patterns, or cut paper or paperboard to final dimensions after its initial formation, it likely falls within this subheading.
How is the duty calculated for products under HS 843930?
A specialized calendering machine for paper finishing, weighing 5,000 kg and declared at a customs value of $75,000 USD, would attract a US duty of $3,750. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $75,000 = $3,750. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8439.30.0000.
Which trade agreements reduce duties for HS 843930?
Several free trade agreements may reduce the applicable duty rate for HS 843930, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Japan. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 843930, machinery for finishing paper or paperboard?
The Most Favored Nation (MFN) duty rate for HS code 843930, 'Machinery for finishing paper or paperboard,' can vary by country. For example, in the United States, the general rate is 1.70% ad valorem. In the European Union, under the TARIC system, the rate can be 0.00% ad valorem for goods originating from certain countries with preferential trade agreements. The UK Trade Tariff also shows varying rates, often around 3.5% ad valorem for non-preferential imports. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment.
How is the import duty for HS 843930 calculated? Can you provide an example?
The duty for HS code 843930 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if a paper finishing machine classified under 843930 has a customs value of $100,000 and the applicable duty rate is 1.70% (like the US MFN rate), the import duty would be calculated as: $100,000 (Customs Value) × 0.0170 (Duty Rate) = $1,700. Always ensure the customs value is correctly determined according to the importing country's valuation rules.
What are the key classification criteria for machinery to be classified under HS 843930?
Machinery classified under HS code 843930 is specifically designed for the finishing of paper or paperboard. This includes machines that perform operations such as calendering, creping, embossing, coating, laminating, or cutting paper or paperboard after its initial formation. The key criterion is that the machine's primary function is to alter the surface, thickness, or form of paper or paperboard to prepare it for its final use or to enhance its properties. Machines used for the initial production of paper or paperboard are classified elsewhere, typically under HS 8439.20 (paper pulp machinery) or 8439.30 (machinery for making paper or paperboard).
What documentation is typically required when importing machinery under HS code 843930?
When importing machinery under HS code 843930, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country and the origin of the goods, you may need a certificate of origin to claim preferential duty rates under trade agreements. Technical specifications or brochures detailing the machine's function and capabilities can also be beneficial to support the HS classification. Importers should also be aware of any specific safety or environmental certifications required for industrial machinery in the destination country.
How do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS 843930?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS 843930 if the machinery originates from a country that is a party to the agreement. For example, under the United States-Mexico-Canada Agreement (USMCA), machinery meeting the rules of origin may qualify for duty-free entry into the US, Canada, or Mexico. Similarly, the European Union has numerous Free Trade Agreements (FTAs) where qualifying paper finishing machinery might benefit from reduced or zero tariffs. To claim these preferential rates, importers must provide a valid certificate of origin and ensure the machinery meets the specific rules of origin stipulated in the relevant trade agreement.