HS Heading 8438
Machinery n.e.c. in this chapter, for the industrial preparation or manufacture of food or drink; other than machinery for extraction or preparation of animal or fixed vegetable or microbial fats or oils
8 tariff lines in this heading, within chapter 84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 84381000 | Bakery Machinery And Machinery For Making Macaroni, Spaghetti, Etc | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84382000 | Machinery For The Manufacture Of Confectionery, Cocoa Or Chocolate | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84383000 | Machinery For Sugar Manufacture | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84384000 | Brewery Machinery | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84385000 | Machinery For The Preparation Of Meat Or Poultry | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84386000 | Machinery For The Preparation Of Fruits, Nuts Or Vegetables | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84388000 | Machinery for the preparation or manufacture of food or drink, nes | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84389000 | Parts Of Industrial Machinery For Food And Drink Manufacture, Nes | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 7,530,631,552 (4,351,563 kg) under this heading, across 8 of its 8 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 6 | 974,540 kg | BDT 2,156,509,115 |
| January 2026 | 7 | 579,993 kg | BDT 915,686,500 |
| February 2026 | 7 | 977,902 kg | BDT 1,460,576,779 |
| March 2026 | 6 | 641,790 kg | BDT 1,138,495,881 |
| April 2026 | 7 | 498,397 kg | BDT 649,175,938 |
| May 2026 | 7 | 678,941 kg | BDT 1,210,187,339 |
The largest lines by assessable value in May 2026:
- 84388000 — Machinery for the preparation or manufacture of food or drink, nes — BDT 1,040,334,048
- 84381000 — Bakery Machinery And Machinery For Making Macaroni, Spaghetti, Etc — BDT 146,516,113
- 84385000 — Machinery For The Preparation Of Meat Or Poultry — BDT 12,772,727
- 84382000 — Machinery For The Manufacture Of Confectionery, Cocoa Or Chocolate — BDT 7,411,409
- 84386000 — Machinery For The Preparation Of Fruits, Nuts Or Vegetables — BDT 1,489,875
Bonded imports. A further BDT 914,995 (3,836 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 0.0% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.