HS Code 8419.40 : Distilling or rectifying plant
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for distilling or rectifying plant is 8419.40. Under the 2026 Australia (ABF), the representative MFN general duty rate is 5.00% [ABF Working Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 84
Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof
Heading 8419
Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof
Subheading .40
.40
Distilling or rectifying plant
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
8-DIGIT AU WORKING TARIFF CODE
8419.40.00
ABF Working Tariff Schedule
Customs Authority
Australian Border Force
ICS Electronic Clearance
Advance Ruling System
ABF Tariff Advice System
Part XVI Customs Act 1901
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 8419.40
Receive an automated email notification whenever the ABF publishes duty rate adjustments or customs notices for 8419.40.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Australian Trade Remedies (Anti-Dumping Commission) & Safeguards
Anti-Dumping Commission (ADC) Status
Standard Working Tariff
Australian Anti-Dumping Commission [ADC]
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Distilling or rectifying plant
MODULE 11: Australian Border Force Tariff Advice Rulings
Legally binding tariff classification decisions issued by the Australian Border Force (ABF), Part XVI Customs Act 1901 for HS 8419.40.
Query official ABF Tariff Advice classification rulings:
Search Official ABF Tariff Advice Database for 8419.40 →ABF Australian 8-Digit Working Tariff Lines (8419.40)
| Commodity Code | Description | Duty Rate | Unit |
|---|---|---|---|
| Distilling or rectifying plant | 5.00% | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 8419.11 | Subheading under Heading 8419 | Compare Subheading 8419.11 → |
| 8419.12 | Subheading under Heading 8419 | Compare Subheading 8419.12 → |
| 8419.19 | Subheading under Heading 8419 | Compare Subheading 8419.19 → |
| 8419.20 | Subheading under Heading 8419 | Compare Subheading 8419.20 → |
| 8419.33 | Subheading under Heading 8419 | Compare Subheading 8419.33 → |
| 8419.34 | Subheading under Heading 8419 | Compare Subheading 8419.34 → |
| 8419.35 | Subheading under Heading 8419 | Compare Subheading 8419.35 → |
| 8419.39 | Subheading under Heading 8419 | Compare Subheading 8419.39 → |
Official Primary Sources & Authority References
Australian Border Force Working Tariff 2026 ↗
Official Australian 8-digit Working Tariff items and General duty rates.
DAFF Biosecurity Import Conditions (BICON) ↗
Australian Department of Agriculture, Fisheries and Forestry biosecurity requirements.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Australia (ABF) general duty for Distilling or rectifying plant?
Under WCO Harmonized System 2022 and Australia (ABF), Distilling or rectifying plant is classified under HS 8419.40 (Heading 8419, Chapter 84). The representative AU MFN general duty rate is 5.00%.
How is HS 8419.40 distinguished within Heading 8419 (Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof)?
Heading 8419 covers Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof. Subheading 8419.40 specifically isolates Distilling or rectifying plant. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8419.
What are the primary candidate subheadings related to HS 8419.40?
Related subheadings under Heading 8419 include 8419.11, 8419.12, 8419.19, 8419.20, 8419.33, 8419.34, 8419.35, 8419.39. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Distilling or rectifying plant into Australia?
Importers require an ABF Full Import Declaration (FID) via ICS portal, Australian Business Number (ABN), Commercial Invoice, Packing List, Bill of Lading, and DAFF biosecurity clearance where applicable.
Can goods under HS 8419.40 enter duty-free under FTAs into Australia?
Yes. Goods originating in US (AUSFTA), China (ChAFTA), Japan (JAEPA), Korea (KAFTA), UK (A-UKFTA), India (AI-ECTA), or CPTPP/RCEP enter Australia duty-free or at concessional rates.
What is the Australian customs duty de minimis threshold for Distilling or rectifying plant?
Consignments with a Customs Value of AUD $1,000 or less enter Australia duty-free. Low-value B2C imports are subject to 10% GST under vendor registration rules.
How can an importer obtain an ABF Tariff Advice ruling for HS 8419.40 in Australia?
Importers or customs brokers may lodge an application for an ABF Tariff Advice under Part XVI of the Customs Act 1901 for a legally binding tariff classification decision.
How is Australian GST calculated on imports of HS 8419.40?
Australia levies 10.00% GST on the Value of the Taxable Importation = customs value + customs duty + international transport + insurance. There is no US-style MPF/HMF.
What is the ABN and import declaration requirement in Australia?
Commercial importers require an Australian Business Number (ABN) and lodge an ABF Full Import Declaration (FID) via the Integrated Cargo System (ICS).
What DAFF biosecurity (BICON) controls apply to HS 8419.40 in Australia?
Imports must satisfy Department of Agriculture, Fisheries and Forestry (DAFF) BICON biosecurity import conditions; food, plant, and animal products require inspection and clearance.
What Australian anti-dumping or countervailing measures apply to HS 8419.40?
Importers must verify whether measures administered by the Anti-Dumping Commission apply to their specific country of origin.
How do Australian FTA preferences (AUSFTA, ChAFTA, CPTPP) apply to HS 8419.40?
Qualifying originating goods from FTA partners enter duty-free or at concessional rates with a valid Certificate/Declaration of Origin meeting the relevant Rules of Origin.
Are there entry processing fees or harbor taxes in Australia?
Beyond customs duty and 10% GST, an Import Processing Charge applies to declarations above the AUD $1,000 low-value threshold; there is no US-style MPF/HMF.
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