Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances

HS 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

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Customs duty
7.5%
15 tariff items
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
kg or units
Duty in China
5% to 8%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

8 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
8438 10Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products7.5%18%units
8438 20 00Machinery for the manufacture of confectionery, cocoa or chocolate7.5%18%units
8438 30Machinery for sugar manufacture7.5%18%units
8438 40 00Brewery machinery7.5%18%units
8438 50 00Machinery for the preparation of meat or poultry7.5%18%units
8438 60 00Machinery for the preparation of fruits, nuts or vegetables7.5%18%units
8438 80Other machinery7.5%18%units
8438 90Parts7.5%18%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 15 tariff items: 7.5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 15 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%, or 5% for some goods.
  • Until 21 September 2025 18%, or 5% or 12% for some goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 425Machinery, 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 oils18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479Disposable sterilized dialyzer or micro barrier of artificial kidney5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 386Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 387Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 473E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 12% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% or 18%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
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 oils1.5%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 15 tariff items

China: the same goods (8438)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force under 8438. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8438.10.00.10Pastry production lines糕点生产线7%MFN rate (no APTA concession on this line)7%13%13%AR
8438.10.00.90Machinery for the industrial preparation or manufacture of macaroni, spaghetti or similar products通心粉,面条的生产加工机器7%MFN rate (no APTA concession on this line)7%13%13%AR
8438.20.00.00Machinery for the manufacture of confectionery, cocoa powder or chocolate生产糖果,可可粉,巧克力的机器8%MFN rate (no APTA concession on this line)8%13%13%AR
8438.30.00.00Sugar manufacturing machinery制糖机器8%MFN rate (no APTA concession on this line)8%13%13%AR
8438.40.00.00Brewing machinery酿酒机器7%MFN rate (no APTA concession on this line)7%13%13%AR
8438.50.00.00Machinery for processing meat or poultry肉类或家禽加工机器7%MFN rate (no APTA concession on this line)7%13%13%AR
8438.60.00.00Machinery for processing fruit, nuts or vegetables水果、坚果或蔬菜加工机器8%MFN rate (no APTA concession on this line)8%13%13%AR
8438.80.00.00Other food processing machinery n.e.s. in this chapter本章其他未列名食品等加工机器5.2%APTA rate, with an APTA certificate of origin8%13%9%AR
8438.90.00.00Parts for machinery for the food or drink industries食品、饮料工业用机器的零件5%MFN rate (no APTA concession on this line)5%13%13%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous8437Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machineryOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.