Subheading · Chapter 38 · Heading 3827

3827.65

3827.65: Other, not included in the subheadings above, containing 20 % or more by mass of difluoromethane (HFC-32) and 20 % or more by mass of pentafluoroethane (HFC-125)

3827.65 is a six-digit subheading of heading 3827, mixtures containing halogenated derivatives of methane, ethane or propane, chapter 38.

What you pay

Importing into UK

Customs duty 6% standard rate · across 5 national lines depends on the country of origin
Additional duties and charges — Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3827 65 00 00 Other, not included in the subheadings above, containing 20% or more by mass of difluoromethane (hfc-32) and 20% or more by mass of pentafluoroethane (hfc-125) 6%
  2. 3827 65 00 10 Containing only difluoromethane, pentafluoroethane and 1.1,1.2-tetrafluoroethane 6%
  3. Containing unsaturated hydrofluorocarbons 6%
  4. 3827 65 00 20 R448a (containing 26% of difluoromethane (hfc-32), 26% of pentafluoroethane (hfc-125), 21% of 1.1,1.2-tetrafluoroethane (hfc-134a), 20% of 2.3,3.3-tetrafluoropropene (hfc-1234yf) and 7% of 1.3,3.3-tetrafluoropropene (hfc-1234ze) 6%
  5. 3827 65 00 21 R449a (containing 25.7% of 1.1,1.2-tetrafluoroethane (hfc-134a), 25.3% of 2.3,3.3-tetrafluoropropene (hfc-1234yf), 24.7% of pentafluoroethane (hfc-125) and 24.3% of difluoromethane (hfc-32)) 6%
  6. 3827 65 00 29 Other 6%
  7. 3827 65 00 90 Other 6%

Additional duties and import rules

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

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control of fluorinated greenhouse gases
    Applies to goods from
    all countries
    Legal act
    517/2014
    Documents
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y053
    • Y955 Goods other than those falling under the import prohibitions defined in article 4.6 of Regulation (EU) 2024/573
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y926
    • 9066
    • 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)
    • Y125 Import falling under Article 16.1 of Regulation (EU) N° 2024/573 on the reduction of the quantity of hydrofluorocarbons placed on the EU market
    • Y951 Exemption from the reduction of the quantity of hydrofluorocarbons placed on the market by virtue of Article 16.2 (a), (b), (d), (e) of Regulation (EU) 2024/573
    • Y956
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • Y124
    • Y976

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£11.1m-9.4% · previous 12 months
Average import price£20.83 per kg
Jan 2024: £258kFeb 2024: £1mMar 2024: £2.2mApr 2024: £819kMay 2024: £1.3mJun 2024: £1.1mJul 2024: £636kAug 2024: £576kSept 2024: £1.2mOct 2024: £590kNov 2024: £1.2mDec 2024: £754kFeb 2025: £820kMar 2025: £2.4mApr 2025: £1mMay 2025: £1.6mJun 2025: £1.2mJul 2025: £700kAug 2025: £797kSept 2025: £426kOct 2025: £179kNov 2025: £782kDec 2025: £59kJan 2026: £814kFeb 2026: £2.7mMar 2026: £3.1mApr 2026: £398kMay 2026: £461kJun 2026: £1.1mJul 2026: £1.1m 20242026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Netherlands £10m 89.7% -10.2%
United States £811k 7.3% +194.1%
Germany £184k 1.7% +287.3%
Ireland £83k 0.7% +11%
Japan £68k 0.6% —
China £3k 0% -66.4%
Austria £1k 0% —
United Kingdom £0 0% -100%

Same subheading in other tariffs

World trade in 2024

3827.65 · US$309m

Trade value (US$) no reported trade < US$492kUS$492k+US$3m+US$14m+> US$24m

Exports: 51
  1. Netherlands: US$166m
  2. United States: US$24m
  3. China: US$18m
  4. Italy: US$17m
  5. Finland: US$14m
  6. India: US$14m
  7. Estonia: US$9m
  8. Czechia: US$6m
  9. Germany: US$5m
  10. Poland: US$4m
  11. Ireland: US$3m
  12. Switzerland: US$3m
  13. Hungary: US$3m
  14. Spain: US$3m
  15. Belgium: US$3m
  16. Greece: US$2m
  17. France: US$2m
  18. Slovenia: US$2m
  19. United Kingdom: US$2m
  20. Lithuania: US$2m
  21. Sweden: US$1m
  22. United Arab Emirates: US$946k
  23. Singapore: US$805k
  24. Austria: US$771k
  25. South Korea: US$492k
  26. Brazil: US$443k
  27. Malaysia: US$331k
  28. Romania: US$252k
  29. Serbia: US$244k
  30. Türkiye: US$222k
  31. Bulgaria: US$204k
  32. Slovakia: US$172k
  33. Denmark: US$170k
  34. Hong Kong SAR China: US$138k
  35. Bosnia & Herzegovina: US$103k
  36. Mexico: US$98k
  37. Guatemala: US$44k
  38. Croatia: US$36k
  39. Japan: US$36k
  40. Norway: US$30k
  41. Canada: US$30k
  42. Portugal: US$26k
  43. New Zealand: US$7k
  44. Costa Rica: US$6k
  45. Uruguay: US$5k
  46. Latvia: US$5k
  47. Ukraine: US$2k
  48. Albania: US$2k
  49. El Salvador: US$600
  50. Luxembourg: US$500
  51. Malta: US$0

Top exporters

RankCountryValueShare
1 Netherlands US$166m 53.8%
2 United States US$24m 7.6%
3 China US$18m 6%
4 Italy US$17m 5.6%
5 Finland US$14m 4.7%
6 India US$14m 4.4%
7 Estonia US$9m 2.8%
8 Czechia US$6m 1.9%
9 Germany US$5m 1.7%
10 Poland US$4m 1.2%

Top importers

RankCountryValueShare
1 France US$46m 15%
2 Italy US$44m 14.3%
3 Spain US$32m 10.5%
4 Germany US$27m 8.7%
5 Finland US$20m 6.4%
6 United Kingdom US$15m 4.8%
7 Canada US$13m 4.3%
8 United States US$12m 3.7%
9 Poland US$10m 3.3%
10 Czechia US$9m 2.8%

Code history

Since 2022; before, these goods were classified under 3824.78.

In the UK Global Tariff, subheading 3827.65 covers 5 tariff lines and the duty is 6%.

The EU Combined Nomenclature has one tariff line for subheading 3827.65; the duty is 6.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported these goods worth £11.1m (down 9% on the year before), at an average of £20.83 per kg; Netherlands supplied 90%, followed by United States.

World trade in these goods reached US$309m in 2024, up 21.2% on 2023.

The Netherlands was the largest exporter with 53.8% of the total, ahead of the United States.

Questions and answers

What is the HS code for other, not included in the subheadings above, containing 20 % or more by mass of difluoromethane (HFC-32) and 20 % or more by mass of pentafluoroethane (HFC-125)?

Other, not included in the subheadings above, containing 20 % or more by mass of difluoromethane (HFC-32) and 20 % or more by mass of pentafluoroethane (HFC-125) fall under HS subheading 3827.65, part of heading 3827, in section VI of the Harmonized System.

What is the import duty on other, not included in the subheadings above… in the UK?

Under the UK Global Tariff, imports under 3827.65 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other, not included in the subheadings above… in the EU?

Under the EU Combined Nomenclature, imports under 3827.65 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other, not included in the subheadings above…?

The Netherlands, with US$166m in 2024 (53.8% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Netherlands (90%), United States (7%) and Germany (2%), out of total imports of £11.1m.

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