8418 69 00: Other refrigerating or freezing equipment; heat pumps: other
Other refrigerating equipment and heat pumps
Not declarable on its own: use one of its 3 subdivisionsData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading 8415:
Other refrigerating or freezing equipment; heat pumps:
8418 69 00 Other
What you pay
Importing into EU
Customs duty2.2% standard rate depends on the country of origin
Y971 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part VIII of Reg. (EU) 2017/1509)
Import controlImport control on restricted goods and technologies
Applies to goods from
Iran, North Korea
Legal act
Regulation 0267/12, Regulation 1509/17
Documents
Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
Y920 Goods other than those described in the footnotes linked to the measure
Import control
Applies to goods from
all countries except Iran
Legal act
Regulation 0267/12
Documents
Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
C067 Import authorisation for restricted goods and technologies (Council Regulation (EU) No 267/2012)
Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
Import controlImport control on ozone-depleting substances
Applies to goods from
all countries
Legal act
Regulation 0590/24
Documents
L100 Import licence " controlled substances" (ozone), issued by the Commission
Y793 Products and equipment containing ozone-depleting substances or whose functioning relies upon those substances, imported/exported as personal effects (Article 5(2) Regulation (EU) 2024/590)
Y792 Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590
Y791 Exemption from prohibition for ozone-depleting substances to be used for essential laboratory and analytical uses (articles 8, 13.1(c) (import) and article 14.1(a) (export) of regulation (EU) 2024/590), and for products and equipment (articles 11.1 and 13.1(j) (import) and 14.1(g) (export) of regulation (EU) 2024/590)
Y789 Exemption from prohibition for products and equipment containing halons or whose functioning relies upon halons (see articles 13.1(h) (import) and 14.1(f) (export) of Regulation (EU) 2024/590)
Y790 Exemption from prohibition for ozone-depleting substances destined to destruction or reclamation (see articles 12, 13.1(d), 13.1(e) (import) of Regulation (EU) 2024/590), and for products and equipment (see articles 12, 13.1(i) (import) of Regulation (EU) 2024/590)
Y797 Licensing system registration identification number as defined in Article 17.3 (a) of Regulation (EU) 2024/590
Y798 Declaration of net mass of ozone-depleting substance(s), when included in products and equipment
Y799 Net mass of the ozone-depleting substance multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment
Import control
Applies to goods from
Belarus
Legal act
Regulation 0765/06
Documents
Y759 Goods other than those described in the Common Military List of the European Union
Y757 The prohibitions defined in article 1aa.1 of Council Regulation (EC) No 765/2006 do not apply (see exemptions in article 1aa.2a)
Y758 The prohibitions defined in article 1aa paragraph 1 of Council Regulation (EC) No 765/2006 do not apply (see contractual exemptions in article 1aa paragraph 2b)
Import control
Applies to goods from
Iran
Legal act
Regulation 0267/12
Documents
Y750 The declared goods are not concerned by Council Regulation (EC) No. 267/2012, Annex II
Import controlImport/export restriction - Common Military List (CML) goods
Applies to goods from
Russia
Legal act
Regulation 0833/14
Documents
Y759 Goods other than those described in the Common Military List of the European Union
Y692 The prohibitions defined in article 4 paragraph 1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 4 paragraph 2)
Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Y963 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part IV of Reg. (EU) 2017/1509)
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0263/22
Documents
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Import controlImport control of fluorinated greenhouse gases
Only for
8418 69 00 10 For use in civil aircraft
Applies to goods from
all countries
Legal act
Regulation 0573/24
Documents
Y152 Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573
Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
Y167 Exemption from import prohibition according to Article 11.5 of Regulation (EU) 2024/573 (goods described in the associated TM footnote)
Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
Y179 Quota provisions from Article 19 (Reg 2024/573) do not apply for products or equipment pre-charged with fluorinated greenhouse gases other than HFCs from Section 1 of Annex I (Reg 2024/573)
Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
Import controlImport control of fluorinated greenhouse gases
Only for
8418 69 00 91 Pre-charged with hydrofluorocarbons (HFCs)
Applies to goods from
all countries
Legal act
Regulation 0573/24
Documents
Y152 Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573
Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
Y167 Exemption from import prohibition according to Article 11.5 of Regulation (EU) 2024/573 (goods described in the associated TM footnote)
Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
Import controlImport control of fluorinated greenhouse gases
Only for
8418 69 00 99 Other
Applies to goods from
all countries
Legal act
Regulation 0573/24
Documents
Y152 Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573
Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
Y167 Exemption from import prohibition according to Article 11.5 of Regulation (EU) 2024/573 (goods described in the associated TM footnote)
Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
8418 69 00 10
For use in civil aircraft
8418 69 00 91
Pre-charged with hydrofluorocarbons (HFCs)
8418 69 00 99
Other
Export measures 18
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export prohibitionSanctions regime: North Korea
North Korea
Regulation 0285/18
28 February 2018
Restriction on exportSanctions regime: North Korea
North Korea
Regulation 1509/17
20 September 2017
Restriction on exportSanctions regime: North Korea
North Korea
Regulation 1509/17
1 July 2019
Restriction on exportSanctions regime: Iran
Iran
Regulation 0267/12
23 October 2017
Export controlSanctions regime: Crimea and Sevastopol
Ukraine
Regulation 0692/14
25 February 2025
Export control on restricted goods and technologiesSanctions regime: North Korea
North Korea
Regulation 1509/17
1 September 2017
Export controlSanctions regime: Zimbabwe
Zimbabwe
Regulation 0384/26
19 February 2026
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
20 July 2025
Import/export restriction - Common Military List (CML) goodsSanctions regime: Russia
Russia
Regulation 0833/14
20 July 2025
Export controlSanctions regime: North Korea
North Korea
Regulation 1509/17
11 April 2025
Export controlSanctions regime: Iran
Iran
Regulation 0267/12
30 September 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine
Ukraine
Regulation 0263/22
25 August 2022
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
26 June 2024
Export controlSanctions regime: Iran
Iran
Regulation 0267/12
30 September 2025
Export authorization (Dual use)
All third countries
Regulation 2003/25
15 November 2025
Export control on ozone-depleting substances
All third countries
Regulation 0590/24
11 March 2024
Export control of fluorinated greenhouse gases
All third countries
Regulation 0573/24
8 April 2025
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus3% / 5% reduced rate
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
2.2%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
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.
The classification of a Freshwater Flake Ice Machine with Flake Ice Storage from China
600013454HMRC13 August 2025 – 12 August 2028 · 8418 69 00 99
A water chiller unit for an ice bath. This water chiller unit cools water to a temperature between 3 and 20 centigrade. Made of metal, copper and plastic. The chemical contained in a copper tube continually circulates in the same way that a fridge functions. The cooling radiates to the water that…
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
8418 69 00 · Other
This subheading includes ‘chill dryers’ which are devices used to dry the air in swimming-pool buildings and other damp premises. Basically, they consist of a refrigerating unit and a motor-driven fan. The fan ingests the moist air, which is then ducted to the refrigerator-unit evaporator, where it is condensed on the cold walls. The resultant condensate water is caught in a trough. The dried air is led for reheating across the heated refrigerator-unit condenser and fed back into the room.
In the case of the chill dryers used to dry compressed air in the compressed-air systems also covered by this subheading, the dried compressed air is normally reheated by means of an additionally installed air-air heat exchanger. This heat exchanger conducts the heat from the damp compressed air entering on the input side of the chill dryer via walls to the dried, compressed air.
These appliances are not provided with devices for adjusting the temperature of the air.
However, this subheading does not cover devices producing dry ices (slab ice) by means of the rapid reduction of the pressure of high-pressure carbon dioxide with resultant supercooling (heading 8479).
General notes to the chapter
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
General
For the purposes of subheadings 8407 34 10, 8407 90 50 and 8408 20 10, ‘for the industrial assembly’ applies only to the series-assembly of new vehicles in factories which manufacture or assemble motor vehicles (including subcontractors).
These subheadings can be applied only to engines actually used in the production of new vehicles of the kinds referred to in the subheadings. Consequently, they do not cover similar engines used as spare parts.
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Other
2.2%
—
2025
unchanged
2.2%
—
2024
unchanged
2.2%
—
2023
unchanged
2.2%
—
2022
unchanged
2.2%
—
2021
unchanged
2.2%
—
2020
unchanged
2.2%
—
2019
Other
2.2%
—
CN code 8418 69 00 is a line of the EU Combined Nomenclature under HS subheading 8418.69 (other refrigerating or freezing equipment; heat pumps: other).
The third-country duty is 2.2%, and quantities are declared in —.
152 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 2.2%.
Imports of other refrigerating equipment and heat pumps (HS 8418.69) into the EU came to €805.3m between September 2025 and August 2026 (up 5% on the year before); China supplied 46%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is 2.2%, the US duty is free, the Canada duty is 0%–7%, the Mexico duty is 0%–15%, the Brazil duty is 7.2%–20%, the Argentina duty is 0%–18%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 0%–3%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 8% and the Nigeria duty is 5%.
EU member states imported goods of subheading 8418.69 worth US$3bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 2nd with US$106m.
Questions and answers
What is the EU import duty for CN code 8418 69 00?
The third-country duty in the EU Combined Nomenclature is 2.2%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 8418 69 00?
152 countries have a preferential rate on this line, 152 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 8418.69 as a whole, the largest supplier from outside the EU in 2024 was China (US$309m), followed by the United Kingdom.
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EU Combined Nomenclature · CN code · 
China
United States
United Kingdom
Switzerland
Japan
Türkiye
Philippines
Serbia
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Norway
North Macedonia
Nigeria