EU Combined Nomenclature · CN code · HS 8419.50

8419 50 20

8419 50 20: Heat exchange units made of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3 cm or less

Heat exchangers

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 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, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric:
  2. 8419 50 Heat-exchange units:
  3. 8419 50 20 Heat exchange units made of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3 cm or less

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 9
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 4

  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    Regulation 1517/18
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 11

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 0285/18
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    North Korea
    Legal act
    Regulation 1509/17
    Documents
    • 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)
    • Y069 Goods not consigned from Iran
  • Import control
    Applies to goods from
    Iran, North Korea
    Legal act
    Regulation 0267/12, Regulation 1509/17
    Documents
    • Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
    • Y957 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part V of Reg. (EU) 2017/1509)
  • Import controlImport control of fluorinated greenhouse gases
    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).
    • 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 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)
  • Import control
    Applies to goods from
    Belarus, North Korea, Ukraine
    Legal act
    Regulation 0765/06, Regulation 1509/17, Regulation 0692/14
    Documents
    • 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
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Russia
    In force
    until 31 December 2027
    Legal act
    Regulation 0833/14
    Documents
    • 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
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 19

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
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: Iran Iran Regulation 0267/12 30 September 2025
Export controlSanctions regime: North Korea North Korea Regulation 1509/17 1 September 2017
Export controlSanctions regime: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export controlSanctions regime: Russia Russia Regulation 0833/14 26 June 2024
Export control on restricted goods and technologiesSanctions regime: North Korea North Korea Regulation 1509/17 1 September 2017
Export control on restricted goods and technologiesSanctions regime: Syria Syria Regulation 0509/12 17 June 2012
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: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
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 of fluorinated greenhouse gases All third countries Regulation 0573/24 12 March 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.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 3% / 5% reduced rate
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 13% reduced rate
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 26 October 2026

EU: imports by month · HS 8419.50

last 12 months€1.8bn+26.5% · previous 12 months
Average import price€19.58 per kg
Preferential rate19%
Jan 2024: €98.6mFeb 2024: €107.4mMar 2024: €102.2mApr 2024: €106mMay 2024: €105.8mJun 2024: €112mJul 2024: €115.1mAug 2024: €104mSept 2024: €105.6mOct 2024: €126.1mNov 2024: €114.4mDec 2024: €95.1mJan 2025: €111mFeb 2025: €111mMar 2025: €130.5mApr 2025: €123.1mMay 2025: €126.3mJun 2025: €125.8mJul 2025: €141.7mAug 2025: €104.8mSept 2025: €179.7mOct 2025: €134.9mNov 2025: €158.9mDec 2025: €113.4mJan 2026: €137.6mFeb 2026: €154.4mMar 2026: €156.2mApr 2026: €185.7mMay 2026: €144.6mJun 2026: €138.3mJul 2026: €153mAug 2026: €133.8m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €450.4m 25.2% +15%
United States €389.2m 21.7% +15.4%
Taiwan €222m 12.4% +880.4%
United Kingdom €147.1m 8.2% +2.5%
Türkiye €82.7m 4.6% +5.5%
Switzerland €75.5m 4.2% +28.4%
North Macedonia €53.4m 3% +3%
United Arab Emirates €51m 2.8% +252.2%

Same subheading in other tariffs

8419.50 Machinery, plant or laboratory equipment, whether: heat-exchange units

EU lines: 8419.50

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.

  • N351458 U.S. CBP 8 August 2025 · 8419.50.50.00

    The tariff classification of a shell and tube heat exchanger from Canada

  • N349493 U.S. CBP 12 June 2025 · 8419.50.50.00

    The tariff classification of cooling modules from Canada

  • N349078 U.S. CBP 3 June 2025 · 8419.50.50.00

    The tariff classification of a crude cooler module from Canada

  • N335926 U.S. CBP 30 October 2023 · 8419.50.50.00

    The tariff classification of a crude heater from Canada

  • 600014789 HMRC 2 February 2026 – 1 February 2029 · 8419 50 80 90

    Air to air heat exchanger unit, comprising, amongst other components, 3 electric fans and 2 sets of aluminium fins. Each set of fins are separated from each other with an air blocker that seals the two separate airflows from each other. Dimensions are 610mm x 355mm x 174mm. For use as a thermal…

17 rulings in total for this code

Legal notes

Notes

Chapter notes: Chapter 84 →

CN Explanatory Notes

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.

8419 50 20 and 8419 50 80 · Heat-exchange units

Heat-exchange units are used:

1. to bring about a change of temperature in fluids or gases without changing their state, this change of temperature being in some cases sufficient to cause sterilisation or pasteurisation;

2. to vaporise or condense fluids.

This subheading includes:

1. condensers for nitrogen and other gases;

2. devices called ‘freezers’, for the cooling and condensing of solvents used mainly in dyeing and dry-cleaning;

3. cooling apparatus for liquids, vapour or gas, used in various industries (for example, dairies, breweries);

4. continuous pasteurisation apparatus, used notably in dairies (plate pasteurisers).

This subheading does not cover:

(a) instantaneous or storage water heaters of subheading 8419 11 00 or 8419 19 00;

(b) apparatus in which:

  • the thermal exchange is used to transform a liquid or gaseous substance into a solid state (for example, spray drying);
  • the thermal exchange between the two fluids does not take place through a wall (for example, a free air-flow tower).

Such apparatus is generally classified in subheading 8419 89 10 or 8419 89 98.

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.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Heat exchange units made of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3 cm or less Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Heat exchange units made of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3 cm or less Free —

Code history

Since 2017; before, these goods were classified under 8419 50 00.

In the EU Combined Nomenclature, 8419 50 20 is one of 2 lines under subheading 8419.50, machinery, plant or laboratory equipment, whether: heat-exchange units.

The third-country duty is free, and quantities are declared in —.

In the 12 months to August 2026, the EU imported heat exchangers (HS 8419.50) worth €1.8bn (up 27% on the year before), at an average of €19.58 per kg; China supplied 25%, followed by United States.

For the same subheading, the UK duty is free, the Türkiye duty is 1.7%, the US duty is 0%–4.2%, the Canada duty is free, the Mexico duty is 0%–35%, the Brazil duty is 12.6%–20%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–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 10% and the Nigeria duty is 5%.

EU member states imported goods of subheading 8419.50 worth US$5bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$134m.

Questions and answers

What is the EU import duty for CN code 8419 50 20?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the EU import these goods from?

For subheading 8419.50 as a whole, the largest supplier from outside the EU in 2024 was China (US$371m), followed by the United States.

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Typical products

Everyday names, not part of the legal text.