| 8438.20.00 | 00 | Machinery for the manufacture of confectionery, cocoa or chocolate | No. | Free | | 35% |
| 8438.30.00 | 00 | Machinery for sugar manufacture | No. | Free | | Free |
| 8438.40.00 | 00 | Brewery machinery | No. | 2.3% | Free (A,AU,BH,CA, CL,E,IL,J,JO, MA,MX,P,SG) | 35% |
| 8438.50.00 | | Machinery for the preparation of meat or poultry | | 2.8% | Free (A,AU,BH,CA, CL,E,IL,J,JO, MA,MX,P,SG) | 35% |
| 8438.50.00 | 10 | Meat- and poultry-packing plant machinery | No. | | | |
| 8438.50.00 | 90 | Other | No. | | | |
| 8438.60.00 | 00 | Machinery for the preparation of fruits, nuts or vegetables | No. | Free | | 35% |
| 8438.80.00 | 00 | Other machinery | No. | Free | | 40% |
| 8438.90 | | Parts: | | | | |
| 8438.90.10 | 00 | Of machinery for sugar manufacture | X | Free | | Free |
| 8438.90.90 | | Other | | 2.8% | Free (A,AU,BH,CA, CL,E,IL,J,JO, MA,MX,P,SG) | 35% |
| 8438.90.90 | 15 | Of bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products | X | | | |
| 8438.90.90 | 30 | Of machinery for the manufacture of confectionery, cocoa or chocolate | X | | | |
| 8438.90.90 | 60 | Of machinery for the preparation of meat or poultry | X | | | |
| 8438.90.90 | 90 | Other | X | | | |
| 8439 | | Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard (other than the machinery of heading 8419); parts thereof: | | | | |
| 8439.10.00 | | Machinery for making pulp of fibrous cellulosic material | | Free | | 35% |
| 8439.10.00 | 10 | New | No. | | | |
| 8439.10.00 | 90 | Used or rebuilt | No. | | | |
| 8439.20.00 | | Machinery for making paper or paperboard | | Free | | 35% |
| 8439.20.00 | 10 | New | No. | | | |
| 8439.20.00 | 90 | Used or rebuilt | No. | | | |
| 8439.30.00 | 00 | Machinery for finishing paper or paperboard | No. | Free | | 35% |
| 8439.91 | | Parts: | | | | |
| 8439.91 | | Of machinery for making pulp of fibrous cellulosic materials: | | | | |
