Customs Tariff of Canada · tariff item · HS 8415.82
8415.82.99.12: Other air conditioners with refrigerating unit: Split system (remote condenser type) air conditioners, of a heat transfer capacity exceeding 47.4 kW (161,800 BTU per hour)
Other air conditioners with refrigerating unit
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
- 84158 Other:
- 8415.82 Other, incorporating a refrigerating unit
- 8415.82.9 Other:
- 8415.82.99 Other
- 8415.82.99.1 Single packaged combination and split system (remote condenser type) air conditioners, other than year-round units:
- 8415.82.99.12 Split system (remote condenser type) air conditioners, of a heat transfer capacity exceeding 47.4 kW (161,800 BTU per hour)
What you pay
Importing into Canada
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
No additional measures recorded for this origin.
Same subheading in other tariffs
8415.82 Other, incorporating a refrigerating unit
UK 2% Third-country duty 3 tariff lines 
EU 2.7% Third-country duty 1 tariff line 
Türkiye Free – 2.7% Third-country duty 2 tariff lines · average 1.4% 
USA 2.2% General (MFN) 1 tariff line 
Mexico Free – 10% Third-country duty 2 tariff lines · average 5% 
Brazil 18% – 20% Third-country duty 2 tariff lines · average 19% 
Argentina 12.6% – 18% Third-country duty 15 tariff lines · average 16.2% 
Peru Free Third-country duty 3 tariff lines 
New Zealand Free – 5% Third-country duty 60 tariff lines · average 2.5% 
Japan Free Third-country duty 3 tariff lines 
Taiwan 10% Third-country duty 1 tariff line 
GCC 5% Third-country duty 4 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 2.7% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line Canada lines: 8415.82
- 8415.82.10.00Domestic heat pumps and air conditioners, ductless split-systems; Portable type, of a weight not exceeding 25 kg and of a heat transfer capacity not exceeding 1.8 kW (6,000 BTU per hour); Truck heater/air conditioners
- 8415.82.91.10Central station air handlers
- 8415.82.91.20Central station air handlers: fan coil units
- 8415.82.91.90Central station air handlers: other
- 8415.82.99.11Single packaged, combination, of a heat transfer capacity exceeding 15.8 kW (53,900 BTU per hour)
- 8415.82.99.12Split system (remote condenser type) air conditioners, of a heat transfer capacity exceeding 47.4 kW (161,800 BTU per hour)
- 8415.82.99.21Of a heat capacity not exceeding 15.8 kW (53,900 BTU per hour)
- 8415.82.99.22Of a heat capacity exceeding 15.8 kW (53,900 BTU per hour)
- 8415.82.99.30Air conditioning evaporator coils
- 8415.82.99.40Dehumidifiers, incorporating a refrigeration unit
- 8415.82.99.90Other, incorporating a refrigerating unit: other, other, other
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N328579 U.S. CBP
The tariff classification of electric air handling units from Canada
- N302999 U.S. CBP
The tariff classification of portable air conditioning machines from China
- 600016212 HMRC
A portable air conditioning unit in white with dehumidifying function designed for cooling and without a heater function. The unit has an open grill at the front and four wheeled casters at the base. Functions include sleep mode, a 24hr timer and high/low fan speeds. There is a soft touch glass…
Legal notes
In the Customs Tariff of Canada, 8415.82.99.12 is one of 11 lines under subheading 8415.82, other, incorporating a refrigerating unit.
The MFN tariff rate is free, and quantities are declared in NMB.
For the same subheading, the UK duty is 2%, the EU duty is 2.7%, the Türkiye duty is 0%–2.7%, the US duty is 2.2%, the Mexico duty is 0%–10%, the Brazil duty is 18%–20%, the Argentina duty is 12.6%–18%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2.7% and the Nigeria duty is 20%.
Canada imported goods of subheading 8415.82 worth US$708m in 2024; the largest supplier was the United States.
Questions and answers
What is the Canada import duty for tariff item 8415.82.99.12?
The MFN tariff rate in the Customs Tariff of Canada is free; the supplementary unit is NMB. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 8415.82 as a whole, the largest supplier in 2024 was the United States (US$404m), followed by Mexico.