MXIK (IKPU) codes, class 08438: Food processing machinery
8 positions · 12 subpositions · 27 codes · tasnif.soliq.uz, data as of 14.10.2026
Updated:
Class 08438 "Food processing machinery" accounts for 27 codes in group 084 "Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof". They are spread across 8 positions and 12 subpositions. That is 0.08% of all codes in the group.
The largest position is 08438002 "Bakery machinery and machinery for making macaroni, spaghetti or similar…" with 10 codes (37% of the class). It is followed by 08438009 "Other machinery for the industrial preparation or manufacture of food or drink" with 7. The largest subpositions are "Bakery machinery" (08438002021, 5), "Dough mixer (all kinds)" (08438002002, 4), "Machinery for industrial preparation or manufacture of drinks" (08438009006, 4). 6 of the 12 subpositions hold exactly one code. Other examples: "Parts of machinery for the industrial preparation or manufacture of…", "Machinery for meat or bone processing", "Machinery for the preparation of fruits, nuts or vegetables", "Machinery for the manufacture of confectionery, cocoa or chocolate".
By number of codes the class ranks 29th of 86 in the group. Neighbouring classes: 08437 "Machines for cleaning, sorting or grading seed, grain or dried…" (4 codes) and 08439 "Machinery for making pulp of fibrous cellulosic material or for…" (4 codes). Under the coding scheme in the Regulation on the National Catalogue, digits 2 to 5 of a goods code are the customs (TN VED, HS-based) code; for this class it is 8438.
Codes in this class
| Code | Name | Copy code |
|---|---|---|
| 08438012 | Parts of machinery for the industrial preparation or manufacture of food or drink1 code | |
| 08438012001 | Parts of machinery for the industrial preparation or manufacture of food or drink1 code | |
| 08438002 | Bakery machinery and machinery for making macaroni, spaghetti or similar products10 codes | |
| 08438002002 | Dough mixer (all kinds)4 codes | |
| 08438002021 | Bakery machinery5 codes | |
| 08438002022 | Machinery for making macaroni, spaghetti or similar products1 code | |
| 08438005 | Machinery for the preparation of meat or poultry2 codes | |
| 08438005001 | Machinery for meat or bone processing1 code | |
| 08438005006 | Poultry processing machinery1 code | |
| 08438006 | Machinery for the preparation of fruits, nuts or vegetables1 code | |
| 08438006001 | Machinery for the preparation of fruits, nuts or vegetables1 code | |
| 08438009 | Other machinery for the industrial preparation or manufacture of food or drink7 codes | |
| 08438009003 | Machinery for industrial preparation or manufacture of food3 codes | |
| 08438009006 | Machinery for industrial preparation or manufacture of drinks4 codes | |
| 08438011 | Machinery for the manufacture of confectionery, cocoa or chocolate3 codes | |
| 08438011001 | Machinery for the manufacture of confectionery, cocoa or chocolate3 codes | |
| 08438010 | Brewery machinery1 code | |
| 08438010003 | Brewery machinery1 code | |
| 08438001 | Machinery for sugar manufacture2 codes | |
| 08438001020 | Machinery for sugar manufacture2 codes |
How to apply an MXIK code
- Find the subposition of your good or service: the first 11 digits are the group, class, position and subposition.
- Pick the 17-digit code on tasnif.soliq.uz: the last 6 digits are brand and attribute; goods without a barcode use "000000".
- Show this code in electronic invoices (ESF) and online cash register receipts, and for imports in the customs cargo declaration.
- Watch for changes on tasnif.soliq.uz: deleting or changing a code takes effect after 30 days.
- No suitable code? Send a request to the operator through your personal account (reviewed within 3 working days).
Help with MXIK codes in accounting and e-invoices
Leader Audit accountants can match MXIK codes to your product list, review invoices and receipts and set up your accounting in line with the code rules.
Accounting servicesOther classes in this group
- 08403 — Central heating boilers and parts thereof, other than those of heading 08402
- 08412 — Other engines and motors
- 08413 — Pumps for liquids; liquid elevators
- 08414 — Air or vacuum pumps, compressors and fans; ventilating or recycling hoods incorporating a fan; gas-tight cabinets
- 08415 — Air conditioners, air conditioning machines and parts thereof
- 08418 — Refrigerators, freezers and parts thereof
- 08419 — Machinery and industrial or laboratory equipment, electrically heated or not, for treating materials by a change of temperature; non-electric instantaneous or storage water heaters
- 08421 — Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases
- 08422 — Machinery for cleaning or drying, filling, packing and closing containers and similar machinery
- 08424 — Mechanical appliances for projecting, dispersing or spraying liquids or powders
- 08425 — Pulley tackle and hoists (other than skip hoists, winches, capstans and jacks)
- 08426 — Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
- 08427 — Fork-lift trucks
- 08428 — Other lifting, handling, loading or unloading machinery
- 08429 — Bulldozers, graders, excavators and similar machinery
- 08430 — Other moving, grading, levelling, tamping, excavating or boring machinery for earth, minerals or ores; snow-ploughs and snow-blowers
- 08431 — Parts suitable for use solely or principally with the machinery of headings 08425 to 08430
- 08432 — Agricultural, horticultural or forestry machinery for soil preparation or cultivation; parts thereof
- 08433 — Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce
- 08436 — Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; parts thereof
- 08440 — Book-binding machinery, including book-sewing machines; parts thereof
- 08443 — Printers and other copying machines; parts thereof
- 08445 — Machines for preparing textile fibres and yarns (spinning, doubling, twisting, reeling or winding)
- 08450 — Household or laundry-type washing machines, including machines which both wash and dry
- 08451 — Machinery for washing, cleaning, wringing, drying, ironing and pressing
- 08452 — Sewing machines, other than book-sewing machines; furniture, bases and covers specially designed for sewing machines; sewing machine needles
- 08456 — Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines
- 08459 — Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes
- 08461 — Machine tools for planing, shaping, slotting, broaching, gear cutting, gear finishing, sawing, cutting-off and other machine tools working by removing metal or cermets
- 08462 — Machine tools (including presses) for working metal by forging, hammering or die forging; bending, folding, straightening, flattening, shearing, punching or notching machine tools
- 08465 — Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone or similar hard materials
- 08467 — Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor; parts thereof
- 08470 — Calculating machines and pocket-size data recording machines and similar machines incorporating a calculating device
- 08471 — Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, n.e.s.
- 08472 — Office machines
- 08473 — Parts and accessories for data-processing, calculating and pocket-size data recording machines and other office machines
- 08474 — Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances in solid form
- 08477 — Machinery for working rubber or plastics or for the manufacture of products from these materials
- 08479 — Machines and mechanical appliances having individual functions, not specified or included elsewhere in this group
- 08481 — Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
- 08482 — Ball or roller bearings
- 08483 — Transmission shafts, cranks, gears, gear boxes, flywheels, pulleys, clutches and shaft couplings
Frequently asked questions
What is the MXIK (IKPU) code for "Bakery machinery"?
The subposition "Bakery machinery" has code 08438002021: group 084, class 08438, position 08438002 "Bakery machinery and machinery for making macaroni, spaghetti or similar products". It covers 5 codes: all of them start with these 11 digits, and the last 6 digits stand for brand and attribute. The exact 17-digit code is chosen on tasnif.soliq.uz.
What is the MXIK (IKPU) code for "Parts of machinery for the industrial preparation or manufacture of food or drink"?
The subposition "Parts of machinery for the industrial preparation or manufacture of food or drink" has code 08438012001: group 084, class 08438, position 08438012 "Parts of machinery for the industrial preparation or manufacture of food or drink". It covers one 17-digit MXIK code starting with these 11 digits. The exact 17-digit code is chosen on tasnif.soliq.uz.
How many MXIK codes are in class 08438?
As of 14.10.2026, class 08438 "Food processing machinery" has 8 positions, 12 subpositions and 27 codes. Every code in the class starts with 08438.
How does class 08438 differ from class 08439?
They are neighbouring classes of group 084. Class 08438 "Food processing machinery" has 8 positions and 27 codes; class 08439 "Machinery for making pulp of fibrous cellulosic material or for making or…" has 2 positions and 4 codes. The class is digits 4–5 of the MXIK code, so a wrong class changes the base code of the item.
Where must the MXIK code be shown?
Under the Regulation on the National Catalogue (Cabinet of Ministers Resolution No. 263 of 28 April 2025) the catalogue is used for electronic invoices, online cash register receipts and the customs cargo declaration (except goods imported for the first time). A code that does not match the base code (first 11 digits) can lead to a fine of 1% of the value under Article 223(5) of the Tax Code.
Sources
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