
Machinery and parts
Import food processing machinery
7.5% BCD, 10% SWS and 18% IGST on most lines. No BIS certificate after the machinery order was withdrawn in January 2026.
- Basic customs duty
- 7.5% 7.5%
- Social welfare surcharge
- 10% of BCD
- IGST
- 18% 18%
- India’s imports, 2025-26
- US$ 325 mn from 63 countries
The CBIC tariff shows 7.5% on every line of 8438, including parts (8438 90). Notification 45/2025-Customs carries no general concession for this heading. IGST is 18% (Schedule II entry for 8438, Notification 9/2025-Integrated Tax (Rate)); machinery for extracting animal or vegetable oils is excluded from that entry and has its own rate. Project imports under heading 9801 can attract a different rate — check the 8-digit line and any project contract on ICEGATE. CBIC — Customs Tariff, import tariff by chapter ↗
What is imported
Bakery ovens and dough lines, confectionery machines, fruit pulpers, meat processing lines and brewery equipment are imported by food factories, start-up processors and machinery dealers. India imported about US$ 325 million of heading 8438 in 2025–26 (TradeStat), mainly from China, the Netherlands, Germany, the USA and Italy. Most buyers import a complete line once, so installation support and spares matter more than the price of a single machine.
Free under ITC(HS) Schedule 1. Second-hand machines are generally importable under the Foreign Trade Policy, but customs checks their value and condition.
Licences and registrations you need
- BIS (status check)The Machinery and Electrical Equipment Safety (Omnibus Technical Regulation) Order, 2024 was rescinded by the Ministry of Heavy Industries in January 2026 (S.O. 239(E)), so there is no general BIS certificate for machinery at present. Check the BIS list for any product-specific order before you ship.bis.gov.in ↗
- FSSAI (for your plant, not the machine)The machine needs no FSSAI clearance, but the factory that uses it needs an FSSAI licence, and food-contact parts should be food-grade stainless steel so the plant passes inspection.foscos.fssai.gov.in ↗
What is checked at the port
- Classification: a machine that does several jobs, or a full line, may be classified as a functional unit — keep the layout drawing ready.
- Valuation: customs adds design, engineering and installation charges paid abroad to the value if they are a condition of sale.
- For used machines: year of manufacture, condition and value, usually backed by an inspection or chartered engineer's certificate.
Practical tips
- Run a factory acceptance test at the supplier's plant with your own raw material before paying the balance.
- Ask for the machine to be wired for Indian voltage (415 V, 50 Hz, three-phase) and for a two-year spares kit in the same shipment.
- Check whether a state or central food-processing scheme reimburses part of the machinery cost before you place the order.
Where new importers go wrong
- Buying on a video demo alone; the machine then fails with Indian flour, fruit or sugar quality.
- Leaving installation and commissioning out of the contract, then paying a technician's air fare and daily fee later.
Sources (8)
- CBIC — Customs Tariff, import tariff by chapter
- CBIC — Notification 45/2025-Customs dated 24.10.2025 (effective BCD rates)
- CBIC — Notification 9/2025-Integrated Tax (Rate) dated 17.09.2025
- Ministry of Finance (TRU) — explanatory letter on Budget 2026–27 customs changes
- DGFT — ITC(HS) import policy search
- Bureau of Indian Standards — products under compulsory certification
- Department of Commerce — TradeStat (India's import data by commodity and country)
- ICEGATE — Customs e-filing portal (tariff and duty lookup)
Import data
Where India buys food processing machinery
India’s imports from the Department of Commerce’s TradeStat, country by country. US$, financial years.
- Imports, 2025-26
- US$ 325 mn
- Change from 2024-25
- ↓-16.7%
- Supplying countries
- 63
- Biggest supplier
- China 23%
Biggest supplying countries
Which sources are growing and shrinking
↑ Growing sources
↓ Shrinking sources
- South KoreaUS$ 8.6 mn → US$ 870k↓-89.9%
- AustriaUS$ 8.3 mn → US$ 980k↓-88.2%
- United KingdomUS$ 10.4 mn → US$ 2.9 mn↓-71.6%
- SloveniaUS$ 5.8 mn → US$ 2.5 mn↓-57.7%
- DenmarkUS$ 11.4 mn → US$ 5.3 mn↓-53.7%
- SwitzerlandUS$ 8 mn → US$ 4.1 mn↓-48.8%
Which forms come in, and at what price
Imports by 8-digit tariff line, 2025-26. Average price = total value ÷ total quantity.
| Tariff line | Value 2025-26 | Change | Quantity | Average price |
|---|---|---|---|---|
Machinery for preparation of fruits,nuts/vgtbls8438 60 00 | US$ 79.4 mn | ↑+9.2% | 36k pieces | US$ 2210.93 per piece |
Others-of-other machinery :8438 80 90 | US$ 77.3 mn | ↓-17.9% | 1.8 mn pieces | US$ 42.79 per piece |
Parts of other food processing machinery8438 90 90 | US$ 40.8 mn | ↓-30.7% | 3,198 tonnes | US$ 12.75 per kg |
Machinery for preparation of meat/poultry8438 50 00 | US$ 39.6 mn | ↑+232.6% | 38k pieces | US$ 1036.61 per piece |
Machinery, industrial, for bakery and for the manufacture of macaroni, spaghetti or similar products — bakery machinery8438 10 10 | US$ 38.6 mn | ↓-42.1% | 76k pieces | US$ 506.83 per piece |
Machinery for the manufacture of confectionery,cocoa or ch...8438 20 00 | US$ 31 mn | ↓-57.3% | 14k pieces | US$ 2226.37 per piece |
Machinery for manufactured of macaroni/smlr prdcts8438 10 20 | US$ 5.8 mn | ↑+34.6% | 24k pieces | US$ 238.86 per piece |
Auxiliary eqpmnts for extrusion cookng plnt8438 80 10 | US$ 3.6 mn | ↑+30.5% | 3k pieces | US$ 1189.68 per piece |
Sugar manufacturing machinery(excluding cntrfgs)8438 30 90 | US$ 3.2 mn | ↑+36.8% | 86k pieces | US$ 37.30 per piece |
Parts of sugar manufacturing machinery8438 90 10 | US$ 2.8 mn | ↑+136.7% | 2,264 tonnes | US$ 1.25 per kg |
Machinery, industrial, brewery machinery — brewery machinery8438 40 00 | US$ 1.5 mn | ↓-9.9% | 3k pieces | US$ 444.32 per piece |
Diffusing machines (diffusors)8438 80 30 | US$ 590k | ↑+110.7% | 96k pieces | US$ 6.13 per piece |
Source: TradeStat — Export Import Data Bank, Department of Commerce · Figures taken 29 October 2026.
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