HS code 8474.32 · UK third country duty rate
| HS code | 8474.32 |
|---|---|
| Classification | Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or molding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry molds of sand; parts thereof > Mixing or kneading machines > Machines for mixing mineral substances with bitumen |
| Duty rate | 0% |
| Import VAT | 20% on the value including duty and freight |
| Chapter | Nuclear reactors, boilers, machinery and mechanical appliances |
| Last updated | 2026-09-06 |
Enter your shipment figures to estimate duty and import VAT.
Duty is applied to the customs value of the goods. For imports into the United Kingdom that normally means the price paid for the goods plus transport and insurance up to the UK border. Import VAT of 20% is then charged on that value plus the duty, so the two charges compound rather than being calculated separately on the invoice price.
Take a consignment of Machines for mixing mineral substances with bitumen bought for £1,000.00, with £150.00 of freight and insurance to the UK border. The customs value is £1,150.00. Duty at 0% adds £0.00. Import VAT at 20% is charged on the customs value plus the duty, which is £1,150.00, and comes to £230.00. The total landed cost before inland delivery is £1,380.00, of which £230.00 is payable to HMRC.
The rate shown is the third country duty, which applies where no preferential trade agreement and no tariff quota is claimed. China has no free trade agreement with the United Kingdom, so goods of Chinese origin are charged at this rate.
The same goods entering the United States are charged free of duty under the general (most favoured nation) column of the Harmonized Tariff Schedule. That figure is the statutory base rate only: additional measures under Section 301 and Section 232 can apply on top of it depending on the country of origin and the date of entry, and are not included here.
This subheading sits in chapter 84, nuclear reactors, boilers, machinery and mechanical appliances, under heading 8474. The full classification path is Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or molding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry molds of sand; parts thereof → Mixing or kneading machines → Machines for mixing mineral substances with bitumen. The first six digits are the international Harmonized System code used by every member of the World Customs Organization, so they are the same in the United Kingdom, the United States and the European Union. Digits beyond the sixth are national extensions and differ between territories, which is why the duty payable can vary even when the six digit code is identical.