Subheading · Chapter 84 · Heading 8415

8415.10

8415.10: Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split-system”

Wall, window and split air conditioners

8415.10 is the HS subheading for wall, window and split air conditioners, under heading 8415 in chapter 84.

What you pay

Importing into UK

Customs duty 2% standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8415 10 00 00 Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or " split-system"
  2. 8415 10 10 00 Self-contained 2%
  3. 8415 10 10 10 Pre-charged with hydrofluorocarbons (hfcs) 2%
  4. 8415 10 10 90 Other 2%
  5. 8415 10 90 00 Split-system 2%
  6. 8415 10 90 10 Pre-charged with hydrofluorocarbons (hfcs) 2%
  7. 8415 10 90 90 Other 2%

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/583
    Documents
    • L100 Import licence " controlled substances" (ozone), issued by the Commission
    • Y902
    • 9Y06
  • 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
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y926
    • 9066
    • 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
    • 9065
    • 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)
    • Y950
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • Y124
    • Y976
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
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£189.7m+52.7% · previous 12 months
Average import price£10.26 per kg
Jan 2024: £8.5mFeb 2024: £10.2mMar 2024: £14.4mApr 2024: £14.8mMay 2024: £13.9mJun 2024: £16.2mJul 2024: £12.8mAug 2024: £12.3mSept 2024: £13.1mOct 2024: £9.6mNov 2024: £10.2mDec 2024: £8.6mJan 2025: £10.1mFeb 2025: £12.6mMar 2025: £10.9mApr 2025: £8.6mMay 2025: £11.9mJun 2025: £8.6mJul 2025: £9.6mAug 2025: £10.4mSept 2025: £9mOct 2025: £12.2mNov 2025: £13mDec 2025: £10.2mJan 2026: £11.7mFeb 2026: £12.2mMar 2026: £15.8mApr 2026: £21mMay 2026: £20.6mJun 2026: £18.4mJul 2026: £25.2mAug 2026: £20.3m 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
Thailand £62.5m 33% +42.4%
China £59.5m 31.4% +101.7%
Japan £29.6m 15.6% +49%
Italy £13.7m 7.2% +126.4%
Türkiye £5.9m 3.1% +53.6%
Germany £4.3m 2.3% +36.9%
South Korea £2.8m 1.5% -44%
France £2.7m 1.4% +131.2%

Same subheading in other tariffs

World trade in 2024

8415.10 · US$22bn

Trade value (US$) no reported trade < US$273kUS$273k+US$15m+US$98m+> US$272m

Exports: 159
  1. China: US$14bn
  2. Thailand: US$4bn
  3. Malaysia: US$703m
  4. South Korea: US$407m
  5. Italy: US$272m
  6. Netherlands: US$189m
  7. United States: US$167m
  8. Singapore: US$140m
  9. Germany: US$124m
  10. Türkiye: US$119m
  11. Hong Kong SAR China: US$112m
  12. Japan: US$111m
  13. India: US$107m
  14. Indonesia: US$105m
  15. Mexico: US$101m
  16. Spain: US$98m
  17. France: US$71m
  18. Poland: US$69m
  19. Philippines: US$67m
  20. United Kingdom: US$52m
  21. Greece: US$43m
  22. Saudi Arabia: US$43m
  23. Sweden: US$33m
  24. Croatia: US$32m
  25. Czechia: US$30m
  26. Belgium: US$28m
  27. Switzerland: US$28m
  28. Denmark: US$25m
  29. Portugal: US$22m
  30. Slovenia: US$20m
  31. Finland: US$18m
  32. South Africa: US$18m
  33. Canada: US$18m
  34. Austria: US$16m
  35. Israel: US$16m
  36. Lithuania: US$16m
  37. Bulgaria: US$16m
  38. Slovakia: US$15m
  39. Romania: US$15m
  40. Estonia: US$15m
  41. United Arab Emirates: US$13m
  42. Hungary: US$13m
  43. Malta: US$12m
  44. Ireland: US$12m
  45. Moldova: US$11m
  46. Uzbekistan: US$9m
  47. Serbia: US$9m
  48. Australia: US$8m
  49. Bahrain: US$6m
  50. Taiwan: US$6m
  51. Kazakhstan: US$5m
  52. Egypt: US$4m
  53. Latvia: US$4m
  54. Vietnam: US$4m
  55. Russia: US$4m
  56. Jordan: US$4m
  57. Norway: US$3m
  58. El Salvador: US$3m
  59. New Zealand: US$3m
  60. Algeria: US$3m

Top exporters

RankCountryValueShare
1 China US$14bn 64.9%
2 Thailand US$4bn 18.4%
3 Malaysia US$703m 3.2%
4 South Korea US$407m 1.9%
5 Italy US$272m 1.2%
6 Netherlands US$189m 0.9%
7 United States US$167m 0.8%
8 Singapore US$140m 0.6%
9 Germany US$124m 0.6%
10 Türkiye US$119m 0.5%

Top importers

RankCountryValueShare
1 United States US$2bn 6.9%
2 Saudi Arabia US$1bn 5.8%
3 Japan US$1bn 5.8%
4 United Arab Emirates US$1bn 4.9%
5 Mexico US$998m 4.6%
6 Vietnam US$995m 4.6%
7 Iraq US$978m 4.5%
8 Australia US$710m 3.3%
9 Russia US$669m 3.1%
10 Italy US$614m 2.8%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 13%median duty
  • 22number of duty-free countries (MFN)
  • 60%highest: Egypt, Angola, Sudan

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 2023
Algeria 27% 5% – 30% 2023
Angola 40% 30% – 50% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 17% 14% – 20% 2023 · HS 2017
Armenia 0% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 2.5% 0% – 5% 2022
Bahrain 5% 2023
Bangladesh 17% 1% – 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 0% 2021 · HS 2017
Belize 20% 2023
Benin 13% 5% – 20% 2023
Bermuda 35% 2023
Bhutan 10% 2022
Bolivia 7.5% 5% – 10% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 7.5% 0% – 15% 2023
Brazil 17% 14% – 20% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 13% 5% – 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 8% 2023
Colombia 3.3% 0% – 5% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 13% 5% – 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 7.5% 0% – 15% 2023 · HS 2017
Egypt 60% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 7.5% 0% – 15% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 2.4% 2.2% – 2.5% 2023
Fiji 0% 2023
French Polynesia 10% 2023
Gabon 30% 2023
Gambia 13% 5% – 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 13% 5% – 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 13% 5% – 20% 2023
Guinea-Bissau 13% 5% – 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 13% 10% – 15% 2023
Iran 36% 32% – 40% 2020 · HS 2017
Israel 11% 9.5% – 12% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 15% 2023
Kazakhstan 0% 2023
Kenya 25% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 0% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 20% 2020 · HS 2017
Lesotho 7.5% 0% – 15% 2023
Liberia 13% 5% – 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 2.6%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 10% 2021 · HS 2017
Malaysia 30% 2023
Maldives 5% 0% – 10% 2023
Mali 13% 5% – 20% 2023
Mauritania 13% 5% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 10% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 10% 2023 · HS 2017
Namibia 7.5% 0% – 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 13% 5% – 20% 2023
Nigeria 13% 5% – 20% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 11% 9.5% – 12% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 0% 2023
Paraguay 11% 2% – 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 0% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 15% 2023
Senegal 13% 5% – 20% 2023
Seychelles 0% 2023
Sierra Leone 13% 5% – 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 7.5% 0% – 15% 2023
South Korea 8% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 1.8%* 2023
Syria 18% 5% – 30% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 30% 2023
Togo 13% 5% – 20% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 9.4% 9.2% – 9.5% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 25% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 1.1% 0% – 2.2% 2023
Uruguay 14% 0% – 20% 2023 · HS 2017
Uzbekistan 20%* 10% – 30% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 17% 14% – 20% 2023 · HS 2017
Vietnam 27% 20% – 30% 2023
Wallis & Futuna 13% 6% – 20% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.2% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
74151 Air-conditioning machines comprising a motor-driven fan andelements for changing the temperature & humidity, window/wall-types, self-contained/" split-system"
End use (BEC Rev. 5)
Consumption goods · BEC 313202
CPC 2.1 product
43912 Air-conditioning machines
ISIC Rev. 4 activity
2819 Manufacture of other general-purpose machinery

Earlier HS editions

HSCode
20178415.10changed
20128415.10changed
20078415.10changed
20028415.10changed
19968415.10, 8415.82changed
19928415.10, 8415.82changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 9

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.

  • H306166 U.S. CBP 6 January 2025 · 8415.10.90

    Application for Further Review of Protest No. 4909-19-100056; Classification of Certain Indoor and Outdoor Units of Air Conditioning Systems from China

  • N332381 U.S. CBP 8 May 2023 · 8415.10.60.00

    The tariff classification of Heat Pump and Air Handler units from China

  • N324892 U.S. CBP 13 April 2022 · 8415.10.60.00

    The tariff classification of split ductless air conditioner system units from China

  • N310408 U.S. CBP 1 April 2020 · 8415.10.30.40

    The tariff classification of self-contained air conditioning machines from China

  • N307384 U.S. CBP 3 December 2019 · 8415.10.60.00

    The tariff classification of a split air conditioner system and separate indoor and outdoor units from China

  • N283834 U.S. CBP 17 March 2017 · 8415.10.60.00

    The tariff classification of split air conditioner systems from China.

  • 600012509 HMRC 9 April 2025 – 8 April 2028 · 8415 10 10 10

    A self-contained air conditioning (AC) unit, also known as a packaged unit. The unit contains all the necessary components and which are housed in a single chassis. Includes a motor-driven fan, reversal heat pump and valves. The unit is capable of heating and cooling and moisture removal. The item…

  • 600012508 HMRC 21 March 2025 – 20 March 2028 · 8415 10 10 10

    The Model KPO5-43 (nominal 5-ton or 60,000 BTU) is a compact portable 32 inches wide and will fit through a standard 36-inch door. This small footprint that is ideal for difficult applications that require moving cold air to a hard to reach heat load, such as a sealed interior room. The KPO5-43…

9 rulings in total for this code

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. TR Anti-dumping

    İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (No: 2026/30)

    RG 21.08.2026 sayı 33347 · Tebliğ 2026/30 · Source: resmigazete.gov.tr

  2. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  3. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

  4. US Tariff change

    Implementing Certain Tariff-Related Elements of a Trade and Security Agreement Between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States

    FR Doc. 2026-10571 · 91 FR 31818 · Source: federalregister.gov

  5. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

In the UK Global Tariff, subheading 8415.10 covers 4 tariff lines and the duty is 2%.

The EU Combined Nomenclature divides subheading 8415.10 into 2 tariff lines; the duty is between 2.2% and 2.5% (average 2.4%).

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported wall, window and split air conditioners worth £189.7m (up 53% on the year before), at an average of £10.26 per kg; Thailand supplied 33%, followed by China.

World trade in wall, window and split air conditioners reached US$22bn in 2024, up 10.9% on 2023.

China was the largest exporter with 64.9% of the total, ahead of Thailand.

Products classified here

Questions and answers

What is the HS code for of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split-system”?

Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split-system” fall under HS subheading 8415.10, part of heading 8415, in section XVI of the Harmonized System.

What is the import duty on of a kind designed to be fixed to a window, wall… in the UK?

Under the UK Global Tariff, imports under 8415.10 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on of a kind designed to be fixed to a window, wall… in the EU?

Under the EU Combined Nomenclature, imports under 8415.10 from countries without a preferential agreement are charged at 2.2% to 2.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most of a kind designed to be fixed to a window, wall…?

China, with US$14bn in 2024 (64.9% of world exports).

Which countries can export wall, window and split air conditioners 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 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on wall, window and split air conditioners?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import wall, window and split air conditioners from?

In the 12 months to August 2026, the largest suppliers were Thailand (33%), China (31%) and Japan (16%), out of total imports of £189.7m.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.