Korean food packaging machines and materials: import guide
For small food processors outside Korea that want a Korean pouch, stick, sealing, vacuum or filling machine together with the film, pouches and, in some cases, ingredients that run on it. It covers HS codes, duties and FTA rates, machinery safety and electrical conformity, food-contact rules, used-machine restrictions and how to plan installation and spare parts.
Request a quoteDuties and FTA by countryLast checked: October 2026
How do small food processors import a Korean packaging line that runs on arrival?
| Typical order | Why direct buying is hard | How consolidation solves it |
|---|---|---|
| Pouch or stick packing machine plus roll film (HS 8422 and 3920) | The machine maker quotes the machine only. Film comes from a converter that needs the web width, core size, material structure and print repeat. If these are agreed separately, the first rolls may not track or seal. | One specification sheet is agreed with both sides, and the machine is test-run on the buyer’s film before shipment. |
| Tray sealer, vacuum packer or pouch filler plus pre-made pouches or lidding (HS 8422 and 3923) | Sealing bars, moulds and change parts are cut for one pouch or tray size. Pouches bought later from another source often differ by a few millimetres or use a different sealant layer. | Pouches and change parts are ordered against the same drawing, and samples from the pouch lot are sealed on the machine during the factory test. |
| Small processing machine (mixer, cutter, fryer, noodle or rice-cake machine, HS 8438) plus packing machine | Several small makers, each with its own minimum order, voltage option and manual. Few handle export paperwork or crating. | One buyer-side contact, one voltage and plug specification for every machine, export crating and one packing list. |
| Machine plus ingredients or premixes for the product it packs | Food ingredients need their own import clearance and shelf-life planning, and the machine supplier does not sell them. | Ingredients are sourced to match the first production run and shipped with their own documents. See the mixed container guide for Korean food. |
Import duties and FTA benefits by country
The table covers packing and filling machinery (HS 8422.30 and 8422.40), food processing machinery (HS 8438), and plastic packaging materials: film (HS 3920) and sacks, bags and pouches (HS 3923). FTA rates apply only to goods that qualify as Korean origin and ship with a valid certificate of origin; a machine or film bought in Korea but made elsewhere does not qualify.
| Importing country | General (MFN) duty | Rate for Korean-origin goods and agreement | Other import taxes and notes |
|---|---|---|---|
| United States | 8422.30 and 8422.40: free. 8438: free for most subheadings; 2.3% for brewery machinery and 2.8% for meat and poultry machinery. 3920.10 polyethylene film: 4.2%. 3923.21 and 3923.29 bags and pouches: 3%. | Free under KORUS for qualifying goods on the lines that carry a duty (the HTS special column lists KR as free). | Since 24 July 2026 an additional Section 301 duty applies to Korean goods, set so that the general duty plus the Section 301 duty comes to 12.5%. Goods already covered by Section 232 measures are outside it. It replaced the temporary Section 122 surcharge that followed the Supreme Court ruling of February 2026 against the IEEPA tariffs. Have a broker confirm how it applies to your tariff line and whether KORUS-qualifying goods are treated differently. Check US HTS. |
| European Union | 8422.30, 8422.40 and 8438: 1.7%. 3923.21 and 3923.29: 6.5%. For film under 3920, check TARIC for the exact line. | 0% under the EU-Korea FTA on the machinery and 3923 lines checked. | Import VAT at the rate of the member state of entry. Machinery needs CE marking; film and pouches fall under EU food-contact and packaging rules (see below). |
| United Kingdom | 8422.30, 8422.40 and 8438 lines checked: 0%. 3923.21 and 3923.29: 6%. | 0% under the UK-Korea trade agreement on the lines checked. | Import VAT 20%. CE-marked machinery is accepted in Great Britain alongside UKCA. Check the UK Trade Tariff. |
| Japan | 8422.30, 8422.40 and 8438: free. 3920.10 polyethylene film: 4.8% (WTO rate). 3923.21 and 3923.29: 3.9% (WTO rate). | Machinery is already free. Japan’s schedule has a Korea column under RCEP for plastics; check the rate for your line in Japan’s Tariff Schedule. | Consumption tax applies on import. |
| Vietnam | Check the official tariff tool: Vietnam Customs or the ASEAN Tariff Finder. | Vietnam applies special preferential rates to goods from FTA partners. Check which of Korea’s agreements with Vietnam gives the lowest rate for your line. | Machinery and equipment imported to form the fixed assets of an encouraged (incentive) investment project is typically exempt from import duty. Import VAT is 5% or 10% depending on the goods, with a temporary 2-point reduction on certain goods until 31 December 2026. Used machinery is restricted (see below). |
| Philippines | Check the official tariff tool: Philippine Tariff Finder. | The Tariff Finder publishes separate schedules for the ASEAN-Korea FTA (AKFTA), RCEP and the Philippines-Korea FTA. Compare all three for your code. | VAT applies on import. Check the rate with your broker. |
| Indonesia | Check the official tariff tool: Indonesia National Single Window (INSW) or the ASEAN Tariff Finder. | Check the official tariff tool for the preferential schedule that applies to Korean-origin goods. | Importers are expected to check INSW for restrictions and licences that apply to the tariff line before ordering, particularly for used equipment. |
| India | Basic customs duty is typically 7.5% or 10% across the tariff. Check the rate for your line in the CBIC customs tariff. | Check the official tariff tool for the preferential schedule that applies to Korean-origin goods. | Social welfare surcharge of up to 10% of the basic duty, plus IGST (general GST rate 18%). Under the EPCG scheme an exporter can import capital goods at zero customs duty against an export obligation, usually six times the duty saved within six years. |
Rates are for the HS headings named above and were checked in October 2026. Duty rates change and depend on the exact tariff line. Confirm with your customs broker before ordering.
Product rules and cautions for importers
Classify the machine, the material and the ingredients separately
One shipment usually carries several tariff codes. Machines that fill, close, seal or label containers fall under 8422.30, and other packing or wrapping machines, which includes most form-fill-seal, stick-pack and vacuum machines, under 8422.40. Machines that prepare or make food (mixing, cutting, forming, frying, noodle and bakery machines) fall under 8438. Roll film is 3920 and finished bags and pouches are 3923. Each line needs its own description, value and origin on the invoice, and food ingredients need their own food-import clearance.
Machinery safety: EU and UK
- EU. Machinery placed on the EU market before 20 January 2027 must comply with the Machinery Directive 2006/42/EC. From 20 January 2027 the Machinery Regulation (EU) 2023/1230 applies instead. In both cases the manufacturer prepares the technical documentation, carries out the conformity assessment, draws up the EU declaration of conformity, affixes the CE marking and supplies instructions the user can understand. Many small Korean machine builders sell mainly at home, so ask before ordering whether the model is already CE marked and ask for a copy of the declaration.
- Great Britain. The UK government continues to recognise CE marking for machinery alongside or in place of UKCA under the Supply of Machinery (Safety) Regulations 2008, with no end date stated in its guidance. Rules for Northern Ireland are different.
- A used machine that is substantially modified has to meet the current essential health and safety requirements before it is placed on the EU market. An older second-hand machine without CE documentation is therefore a poor choice for an EU buyer.
Electrical conformity: United States
OSHA requires certain electrical equipment used in workplaces to be certified by a Nationally Recognized Testing Laboratory (NRTL). OSHA’s list of NRTLs includes UL, Intertek, CSA and TÜV SÜD, among others. A CE mark is not an NRTL certification. If the machine has no NRTL mark, plan for a field evaluation or for a control panel built to the standard your local inspector and insurer expect, and agree this with the maker before production.
Voltage and frequency
Korean industrial power is 220 V single-phase and 380 V three-phase at 60 Hz. A machine built for the Korean market will not necessarily run correctly elsewhere: motors, heaters, vacuum pumps and controllers are sized for that supply. Send the maker your supply voltage, phase and frequency, plug or terminal type, and compressed-air pressure when you ask for a quote, and have the configuration written on the proforma invoice. Changing it after delivery usually means replacing motors or adding a transformer.
Food-contact compliance for film and pouches
- EU. Regulation (EC) 1935/2004 is the framework for all food-contact materials. Plastics are covered by Regulation (EU) 10/2011, which sets a list of permitted substances and migration limits (overall migration limit 10 mg/dm² or 60 mg/kg of food). Good manufacturing practice is set by Regulation (EC) 2023/2006, and Regulation (EU) 2024/3190 restricts bisphenol A. The supplier must provide a declaration of compliance backed by supporting documents.
- EU packaging rules. The Packaging and Packaging Waste Regulation (EU) 2025/40 has applied since 12 August 2026. It requires all packaging on the EU market to be recyclable by 2030 and restricts PFAS in food-contact packaging above set thresholds. Multi-layer pouch structures should be checked against it before a large film order.
- United States. FDA regulates food-contact substances through the regulations in 21 CFR and through its food contact substance notification programme. Ask the converter for a written statement of the regulations each layer complies with.
- The importer of record is responsible for product registration, notification, labelling approval and any licences in the destination country, for both packaging materials and food ingredients. The exporter supplies the specifications, declarations and test reports needed for those filings. No one can promise in advance that a registration will be accepted.
- Parts of the machine that touch food (hoppers, augers, nozzles, belts) are food-contact materials too. Ask for material certificates for those parts.
New or used machine
- Classification. A used machine takes the same HS code as a new one. What changes is the import regime and the customs valuation.
- Vietnam. Decision 18/2019/QD-TTg limits used machinery to 10 years of age in general, with longer limits in some sectors. The machine must meet safety, energy and environmental standards and may be imported only by an enterprise for its own production. For machines made in Korea or a G7 country, customs accepts a legalised manufacturer’s certificate showing the year of manufacture and standards; otherwise a certificate from a designated inspection body is needed. Older machines need approval from the Ministry of Science and Technology.
- Other countries. Several importing countries require a licence, an age limit or a pre-shipment inspection for used capital goods. Check with your customs broker or the national single window (for Indonesia, INSW) before paying a deposit.
- Preferential origin. A certificate of origin for a used machine depends on the original manufacturer’s records. If they are not available, plan on paying the general duty.
- Support. Check that the maker still exists and still stocks change parts and sealing parts for that model. A used machine also needs a test run on your film before shipment.
Installation, training and spare parts
- Decide before ordering whether the maker’s engineer will travel, whether commissioning will be done by video call, or whether a local technician will install from the manual. Engineer visits need visas and are charged separately.
- Ask for the manual, electrical diagram and parts list in English, and for a recorded factory test showing the machine running your material at the agreed speed.
- Order wear parts with the machine: heater elements, sealing bars or jaws, PTFE tape, cutting blades, belts, vacuum pump oil and filters, sensors and gaskets. They are cheap to add to the container and slow to send later.
- Ship enough film or pouches for commissioning and the first production runs, and keep the film specification so a local converter can match it later.
- Medical devices and prescription products need device or drug licensing in both countries and are outside ordinary consolidation orders. Machines for packing them can be supplied, but the products cannot be added to the shipment.
Setting up a food service business rather than a factory? See the guides for Korean restaurant franchise supplies and the K-cafe opening package.
What exporters in Korea need to prepare
- A single specification sheet per machine: product to be packed, target speed, pouch or film dimensions, sealing type, material structure, and the buyer’s voltage, phase and frequency.
- Commercial invoice and packing list with a separate line, HS code, value and country of origin for each machine, each set of change parts, each film or pouch item and each ingredient.
- Origin evidence from every manufacturer: the machine maker and the film or pouch converter each need to provide the documents that support a certificate of origin. Items made outside Korea are declared with their real origin and do not get the FTA rate.
- Conformity documents asked for by the destination: declaration of conformity and CE technical file references for the EU and UK, NRTL certificates or component listings for the United States, and for used machines the manufacturer’s certificate of year of manufacture.
- Food-contact declarations and migration test reports for film and pouches, and material certificates for machine parts that touch food.
- A recorded factory acceptance test using the buyer’s own film or pouches, plus manuals, wiring diagrams and a parts list in English.
- Export packing suited to machinery: rust protection, moisture barrier, heat-treated and marked wood for crates, with lifting points and centre of gravity marked.
- Incoterms and insurance agreed in writing, including who pays for an engineer’s travel and who is responsible for unloading and positioning the machine at the buyer’s site.
News and recent developments
Tariff and compliance changes that affect orders for Korean packaging machines and materials, newest first.
Regulation (EU) 2025/40 on packaging and packaging waste has applied since 12 August 2026. Buyers shipping film and pouches into the EU now need to check recyclability and PFAS limits as well as food-contact rules.
From 24 July 2026 Korean goods face a Section 301 duty that brings the combined rate to 12.5%, replacing the expired Section 122 surcharge. US buyers of machines that used to enter duty-free should budget for it.
The biennial packaging show was scheduled for 31 March to 3 April 2026 at KINTEX in Goyang, alongside COPHEX. The organiser lists the next KOREA PACK for 18 to 21 April 2028, with the annual ICPI WEEK shows on 20 to 23 April 2027. These are the practical dates for seeing Korean machines running before ordering.
The ruling removed the legal basis for the country-specific tariff on Korean goods, and the administration switched to other statutes. It explains why the extra US duty on Korean machinery has changed twice in 2026.
The Korea Packaging Machinery Association took eight member companies to Gulfood Manufacturing 2025 in Dubai and met the Dubai World Trade Centre about cooperation. It shows Korean makers actively looking for buyers in the Middle East.
Machines placed on the EU market from 20 January 2027 must comply with Regulation (EU) 2023/1230 instead of Directive 2006/42/EC. Orders placed now for delivery in 2027 should specify the Regulation in the declaration of conformity.
How an order works with us
- Request. Send the product you pack, the pack format and size, target output per hour, your power supply (voltage, phase, frequency), whether you want film, pouches or ingredients with the machine, and the destination port.
- Sourcing and quote. We match machine models from Korean makers with film or pouch specifications from converters and quote them as one order, with the electrical configuration and included change parts and spare parts written out.
- Check. Before shipment you can receive sealed sample packs made on the machine with your material, a video of the factory test run, and copies of the conformity and food-contact documents for review by your broker or regulator.
- Proforma invoice and payment. Payment is by bank transfer against our proforma invoice. The terms are written on each quote.
- Consolidation and packing. The machine is crated for sea freight and loaded together with tooling, spare parts, film or pouches and any ingredients, each listed separately on the packing list.
- Documents and shipment. You receive the commercial invoice, packing list and bill of lading, plus a certificate of origin when the goods qualify as Korean origin.
Export sourcing on Unboxing Korea is handled by HANA for U, a trading company based near Incheon, Korea. See the Korea export sourcing overview.
Frequently asked questions
What HS code does a Korean packaging machine fall under?
Machines that fill, close, seal or label containers are classified under HS 8422.30 and other packing or wrapping machines, including most pouch, stick and vacuum machines, under 8422.40. Food preparation machines fall under 8438. Roll film is 3920 and finished bags and pouches are 3923. Your customs broker confirms the national tariff line.
Will a Korean machine work on my factory’s power supply?
Only if it is built for it. Korean industrial power is 220 V single-phase and 380 V three-phase at 60 Hz. Give the maker your voltage, phase and frequency before ordering so that motors, heaters and controls are specified for your supply, and have this written on the proforma invoice.
Do Korean packaging machines come with CE marking?
Some export models do and many domestic models do not. For the EU the manufacturer has to carry out the conformity assessment, issue an EU declaration of conformity and affix the CE marking. Ask for a copy of the declaration before ordering. From 20 January 2027 the declaration must refer to Regulation (EU) 2023/1230.
Can I import a used Korean packaging machine?
It depends on the destination. Vietnam, for example, generally limits used machinery to 10 years of age and requires a manufacturer’s certificate or an inspection certificate. In the EU a used machine without CE documentation is difficult to place on the market. Check the rules with your customs broker before paying a deposit.
Is the import duty on packaging machinery zero under Korea’s FTAs?
On the lines we checked, Korean-origin packing machinery enters the EU and the UK at 0% under their agreements with Korea, and the United States and Japan charge no general duty on HS 8422.30 and 8422.40. The United States adds a Section 301 duty to Korean goods from 24 July 2026. Preferential rates need a valid certificate of origin.
Why order film or pouches together with the machine?
Because the machine is set up for one film width, pouch size and sealing layer. Ordering the material against the same specification, and testing it on the machine before shipment, avoids weeks of adjustment after arrival. You also start production without waiting for a local material supplier.
Sources
- US International Trade Commission, “Harmonized Tariff Schedule of the United States (headings 8422, 8438, 3920, 3923)”, https://hts.usitc.gov/ (accessed October 2026)
- Morgan Lewis, “US Administration Rebuilds Global Tariff Program Under Section 301”, https://www.morganlewis.com/pubs/2026/07/us-administration-rebuilds-global-tariff-program-under-section-301 (accessed October 2026)
- Honigman, “Section 122 Tariffs Expire for Many Imports, But New Section 301 Forced-Labor Tariffs on 60 Economies Replace Them”, https://www.honigman.com/alert-3462 (accessed October 2026)
- Baker Donelson, “Forced Labor Section 301 Tariffs Imposed to Replace Expiring Section 122 Tariffs”, https://www.bakerdonelson.com/forced-labor-section-301-tariffs-imposed-to-replace-expiring-section-122-tariffs-what-importers-need-to-know (accessed October 2026)
- Korea Economic Institute of America, “What Happens to the U.S.-Korea Trade Deal With IEEPA Off the Table?”, https://keia.org/?p=28523 (accessed October 2026)
- European Commission, “TARIC measure information (8422400000, 8422300000, 8438809900, 8438500000, 3923210000, 3923299000, origin KR)”, https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en (accessed October 2026)
- UK Government, “UK Trade Tariff (commodities 8422300000, 8422400000, 8438 lines, 3923210000, 3923299000)”, https://www.trade-tariff.service.gov.uk/ (accessed October 2026)
- Japan Customs, “Japan’s Tariff Schedule as of April 1 2026, chapters 84 and 39”, https://www.customs.go.jp/english/tariff/index.htm (accessed October 2026)
- PwC Worldwide Tax Summaries, “Vietnam: Corporate, other taxes”, https://taxsummaries.pwc.com/vietnam/corporate/other-taxes (accessed October 2026)
- PwC Worldwide Tax Summaries, “India: Corporate, other taxes”, https://taxsummaries.pwc.com/india/corporate/other-taxes (accessed October 2026)
- Directorate General of Foreign Trade, India, “Export Promotion Capital Goods (EPCG) scheme”, https://www.dgft.gov.in/CP/?opt=epcg (accessed October 2026)
- DHL, “EPCG scheme: benefits and how to apply”, https://www.dhl.com/discover/en-in/logistics-advice/import-export-advice/epcg-scheme-benefits-and-how-to-apply (accessed October 2026)
- Philippine Tariff Commission, “Philippine Tariff Finder”, https://finder.tariffcommission.gov.ph/ (accessed October 2026)
- US International Trade Administration, “Indonesia: prohibited and restricted imports”, https://www.trade.gov/country-commercial-guides/indonesia-prohibited-and-restricted-imports (accessed October 2026)
- LuatVietnam, “Decision 18/2019/QD-TTg on the import of used machinery, equipment and technological lines”, https://english.luatvietnam.vn/decision-no-18-2019-qd-ttg-import-of-used-machinery-equipment-and-technological-lines-172212-doc1.html (accessed October 2026)
- Duane Morris, “Vietnam: importing used machines, outlook on the prevailing regulations”, https://blogs.duanemorris.com/vietnam/2024/11/05/vietnam-importing-used-machines-how-to-get-it-done-outlook-on-the-prevailing-regulations-on-importing-used-machines/ (accessed October 2026)
- European Commission, “Machinery (Directive 2006/42/EC and Regulation (EU) 2023/1230)”, https://single-market-economy.ec.europa.eu/sectors/mechanical-engineering/machinery_en (accessed October 2026)
- European Agency for Safety and Health at Work, “Regulation 2023/1230/EU on machinery”, https://osha.europa.eu/en/legislation/directive/regulation-20231230eu-machinery (accessed October 2026)
- UK Government, “Using the UKCA marking”, https://www.gov.uk/guidance/using-the-ukca-marking (accessed October 2026)
- US Occupational Safety and Health Administration, “Nationally Recognized Testing Laboratory (NRTL) program and current list of NRTLs”, https://www.osha.gov/nationally-recognized-testing-laboratory-program (accessed October 2026)
- European Commission, “Food contact materials: legislation”, https://food.ec.europa.eu/food-safety/chemical-safety/food-contact-materials/legislation_en (accessed October 2026)
- European Commission, “Packaging waste (Regulation (EU) 2025/40)”, https://environment.ec.europa.eu/topics/waste-and-recycling/packaging-waste_en (accessed October 2026)
- US Food and Drug Administration, “Packaging and food contact substances (FCS)”, https://www.fda.gov/food/food-ingredients-packaging/packaging-food-contact-substances-fcs (accessed October 2026)
- KOREA PACK, “KOREA PACK exhibition overview”, https://koreapack.org/eng/koreapack.asp (accessed October 2026)
- BTW Group, “KOREA PACK and COPHEX 2026”, https://www.btwgroup.co/post/korea-pack-cophex-2026 (accessed October 2026)
- interpack, “Korean packaging machinery opens doors to Middle East exchanges”, https://www.interpack.com/en/Media_News/News/Exhibitor_News/Korean_packaging_machinery_opens_doors_to_Middle_East_exchanges…_Green_light_given_for_KOREA_PACK_2026 (accessed October 2026)
This guide is general information, not legal, tax or customs advice. Brand and product names belong to their owners; no affiliation is implied.
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