HS 8438Machinery · China

Food Processing Machinery - HS 8438 classification, duty and landed cost - Import into China

Duty and tax snapshot for importing machinery (HS 8438) into China. Typical MFN duty ~3%, VAT 13% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

13%

Total taxes / CIF

16.4%

Worked landed-cost example

USD 60,000 FOB parcel of machinery (HS 8438) shipped to China.

FOB valueUSD 60,000

Origin chargesUSD 900

FreightUSD 4,800

InsuranceUSD 300

CIFUSD 66,000

Import duty @ 3%USD 1,980

VAT @ 13%USD 8,837

Destination inlandUSD 1,200

Landed cost ≈ USD 78,017

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
8438.80	Machinery for industrial food/drink preparation
8479.89	Machines and mechanical appliances, other

China duty regime

MFN tariffs published by the Customs Tariff Commission. Preferential rates under RCEP, ASEAN-China FTA, China-Australia FTA, China-Korea FTA, China-Switzerland FTA and 17+ others. Consumption tax applies to luxury goods, autos, fuel and tobacco.

Customs notes

· China uses a 10-digit HS extension of the 6-digit WCO HS. Digits 7-8 are the CN tariff sub-heading; 9-10 are statistical/regulatory.
· CIQ (China Inspection & Quarantine, now merged into Customs) inspection is mandatory for food, cosmetics, medical devices, and many consumer goods. GACC registration is required for food exporters to China.
· Customs value = CIF. Duty is applied first, then consumption tax (if any), then 13% VAT on the combined base.
· China Compulsory Certification (CCC) applies to 100+ product categories - vehicles, electrical products, toys, medical devices. Without CCC, goods cannot clear customs.

Frequently asked questions

What is the typical import duty on machinery (HS 8438) into China?

China applies an MFN duty of about 3% on HS chapter 8438 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (MFN tariffs published by the Customs Tariff Commission) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of machinery in China?

China charges VAT at 13% on the CIF value plus duty. 13% VAT std / 9% reduced on CIF + duty + CT

What is the landed cost of a USD 60,000 FOB shipment of machinery into China?

On a USD 60,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 66,000. Applying 3% duty and 13% VAT brings total taxes to about USD 10,817 (~16.4% of CIF). Landed at buyer's warehouse ≈ USD 78,017.

Which HS code should I use for machinery in China?

Start with the 6-digit international HS heading - for example 8438.80 (Machinery for industrial food/drink preparation). China customs then requires the full national code (10-digit HS). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping machinery to China?

Most importers into China prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does China customs need to clear HS 8438?

China uses a 10-digit HS extension of the 6-digit WCO HS. Digits 7-8 are the CN tariff sub-heading; 9-10 are statistical/regulatory. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.