Customs tariff code 8438.80.91.00: For the preparation or manufacture of drink
Reference data as at 1 July 2026
Customs tariff code 8438.80.91.00 covers For the preparation or manufacture of drink. The third-country duty rate is 1.7 %, plus import VAT.
8438.80.91.00 is TARIC code in the EU customs tariff, in chapter 84. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 8438.80.91.00
- Third-country duty
- 1.7 %
- Declarable
- No
- Binding rulings
- 2
Where this code sits in the tariff
- 84NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
- 8438Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils
- 8438.80Other machinery
- 8438.80.91For the preparation or manufacture of drink
- 8438.80.91.00For the preparation or manufacture of drink
From HS code to customs tariff code 8438.80.91.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 1.7 % | MFN |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
Matériel industriel de transformation agro-alimentaire (préparation et fabrication de boissons) consistant en une machine métallique composée d’un appareil effectuant le broyage, la cuisson de produits alimentaires (céréales) et la désodorisation de ces produits, ainsi que d’un autoclave (stérilisateur). La machine est accompagnée de pièces de remplacement pour son entretien. La machine est destinée à faire de la transformation de céréales en boisson végétale sur une exploitation agricole et notamment du lait de soja. L’autoclave a une contenance de 120L,(3 caisses), une pression d’essai de 4-5Kg/cm2 et une charge électrique de 6KW. Volume de production de l’appareil 45 à 60L/H. Pièces de remplacement présente: 1. Joint d'arbre 1000 (x2). 2. Rondelles d'étanchéité ¼" en acier inoxydable (x8). 3. Clips pour anneaux en E S.S. grands et petits (2x2). 4. Deux jeux de joints toriques en haut et en bas. (avec une vanne de purge d'air) (x1). 5. Joint de couvercle (x4). 6. Écrous à oreilles de rechange. 7. Joints et accessoires de chaudière (1 jeu). 8. Joints pour vanne papillon trémie (x2). 9. Sacs filtrants (x4). 10. Joints désodorisants/ruban téflon (x1). 11. Paire de lames de coupe (X2). 12. Tuyau vapeur tressé 1,5 M (X1).
Appareil mécanique pour la fabrication commerciale de smoothies et de jus de fruits, consistant en un blender non électrique monté sur un châssis de bicyclette adapté. Le châssis comporte des pédales et une roue surélevée, et est stabilisé par deux supports horizontaux. L’appareil est livré en kit, à l’état non assemblé. Ses dimensions finales sont de 160 cm × 75 cm × 95 cm. Son poids est de 24,9 kg. Le blender est activé au pied : le mouvement des pédales entraîne la roue, qui entraîne de façon mécanique les lames du blender.
Notes that govern this classification
Zu Unterposition 8438 80: 1. Emulgator-Mixer mit einem in sich geschlossenen Drehstromelektromotor für den kommerziellen Gebrauch (z.B. in Krankenhäusern, Restaurants und pharmazeutischen und chemischen Laboratorien) bestimmt, mit den folgenden technischen Merkmalen: Motorgeschwindigkeit: 1.500/3.000 Drehungen pro Minute; Motorleistung: 950/1.300 W; elektrischer Anschluss: 230/400 V/50 Hz; Fassungsvermögen der Schüssel etwa 6,6 l; Gewicht: etwa 26 kg; Abmessungen: 520 mm x 280 mm x 340 mm.Das Gerät besteht aus einer Motoreinheit aus rostfreiem Stahl, eines in Suppentopfform gestalteten Behälters aus rostfreiem Stahl mit Griff und Deckel, wobei der Deckel mit Scharnier- und Bügelverschluss geschlossen wird, einer schneidenden Klinge aus rostfreiem Stahl und einem Bedienfeld mit Ein-/Aus-Druckschalter ("On-Off"-Tasten) und Geschwindigkeitsregler. …
1. Zu Abschnitt XVI gehören nicht: a) Förderbänder und Treibriemen, aus Kunststoffen des Kapitels 39, Förderbänder und Treibriemen aus vulkanisiertem Kautschuk (Position 4010) sowie Waren zu technischen Zwecken aus Weichkautschuk (Position 4016) (RV C1601A00); b) Waren zu technischen Zwecken aus Leder oder rekonstituiertem Leder (Position 4205) oder aus Pelzfellen (Position 4303) (RV C1601B00); c) Spulen, Hülsen, Röhrchen und ähnliche Träger, aus Stoffen aller Art (z. B. Kapitel 39, 40, 44, 48 oder Abschnitt XV) (RV C1601C00); d) Lochkarten für Jacquard- oder ähnliche Maschinen (z. B. Kapitel 39 oder 48 bzw. …
Subdivisions of this code
Frequently asked questions
What does customs tariff code 8438.80.91.00 cover?
Code 8438.80.91.00 covers For the preparation or manufacture of drink. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 8438.80.91.00?
The third-country duty rate for 8438.80.91.00 is 1.7 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 8438.80.91.00?
The first six digits form the HS code: 843880. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 8438.80.91.00 have?
8438.80.91.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 8438.80.91.00 sit in the tariff?
8438.80.91.00 sits in this hierarchy: 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF > 8438 Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils > 843880 Other machinery > 84388091 For the preparation or manufacture of drink. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 8438.80.91.00?
Yes. The EBTI database holds decisions on 8438.80.91.00, for example FRBTIFR-BTI-2023-08049. A BTI shows which product characteristics the customs authority relied on.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Does customs tariff code 8438.80.91.00 change?
8438.80.91.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.