Sourcing tobacco processing machinery from China
Machinery for preparing or making up tobacco from China, and its parts, pay 0% UK duty on both lines of heading 8478, with no anti-dumping duty. The overriding rule is licensing: since 1 August 2018 no business or individual may carry out a regulated activity involving tobacco products manufacturing machinery in the UK without an HMRC licence, so check the licence position before ordering.
0% duty
Read from the UK Trade Tariff on 29 October 2026, heading 8478 covers machinery for preparing or making up tobacco, not specified or included elsewhere in chapter 84. Both lines, machinery and parts, carried 0% on goods from China, with no anti-dumping measure.
Packaging machines used on tobacco lines may be classified as packing machinery; confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Machinery for preparing or making up tobacco | 8478 10 00 00 | 0% | None |
| Parts | 8478 90 00 00 | 0% | None |
HMRC licensing comes first
HMRC's Tobacco Products Manufacturing Machinery Licensing Scheme applies from 1 August 2018: all businesses and individuals are prohibited from performing a regulated activity involving tobacco products manufacturing machinery in the United Kingdom unless HMRC has granted them a licence. The scheme exists to reduce excise duty evasion, prevent illegal manufacturing and control the sale and use of the machinery.
Confirm with HMRC whether your planned activity, such as owning, importing, selling or using the machine, is regulated and hold the licence before the machine arrives. The machine must also meet the Supply of Machinery (Safety) Regulations 2008.
Specifying the machine
Specify the process (leaf cutting, drying, blending, making or packing), capacity, the material it handles, dust extraction, the electrical supply, the control system and its language, guarding and emergency stops, spares and commissioning.
Worked duty example
Illustrative example, not a quote: one tobacco leaf cutting machine under 8478 10 00 00, invoiced at £28,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £30,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £30,500, so it is £6,100. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.
Inspection checklist
Function: run the machine at the factory on representative material and check capacity and consistency.
Safety: check guards, interlocks and emergency stops, the declaration of conformity and UKCA or CE marking.
Licence and papers: confirm the HMRC licence covers the machine before shipment. See our quality inspection guide.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
What goes wrong
Orders go wrong when the licence is left until the machine arrives, when the machine lacks conformity documents for Great Britain, and when capacity on real material falls short of the brochure.
Cambridge China Bridge only sources tobacco machinery for buyers who hold, or have applied for, the HMRC licence. See machinery and equipment.
Frequently asked questions
What is the UK import duty on tobacco machinery from China?
Read from the UK Trade Tariff on 29 October 2026, both lines of heading 8478 carried 0% from China.
Do I need a licence for tobacco manufacturing machinery?
Yes. Since 1 August 2018 regulated activities involving tobacco products manufacturing machinery in the UK need an HMRC licence.
Does the machine need UKCA marking?
Machinery placed on the GB market needs a declaration of conformity and UKCA or CE marking under the Supply of Machinery (Safety) Regulations 2008.
When should I apply for the licence?
Before ordering, and in any case before the machine arrives.