Subheading · Chapter 84 · Heading 8415

8415.20

8415.20: Of a kind used for persons, in motor vehicles

Vehicle air conditioners

8415.20 is the HS subheading for vehicle air conditioners, under heading 8415 in chapter 84.

What you pay

Importing into UK

Customs duty 2% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8415 20 00 00 Of a kind used for persons, in motor vehicles 2%
  2. 8415 20 00 10 Pre-charged with hydrofluorocarbons (hfcs) 2%
  3. 8415 20 00 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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

Import requirements 4

  • 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

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£32.7m-20.4% · previous 12 months
Average import price£7.05 per kg
Jan 2024: £3.2mFeb 2024: £3.9mMar 2024: £3.8mApr 2024: £3.5mMay 2024: £3mJun 2024: £4.1mJul 2024: £4.1mAug 2024: £4mSept 2024: £4.3mOct 2024: £4.2mNov 2024: £4.4mDec 2024: £3mJan 2025: £3.3mFeb 2025: £4.9mMar 2025: £4.2mApr 2025: £2.3mMay 2025: £2.3mJun 2025: £2.9mJul 2025: £3mAug 2025: £2.3mSept 2025: £2.7mOct 2025: £3.6mNov 2025: £3mDec 2025: £1.9mJan 2026: £2.7mFeb 2026: £2.5mMar 2026: £3.1mApr 2026: £2.6mMay 2026: £2.4mJun 2026: £2.8mJul 2026: £3.2mAug 2026: £2.1m 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
Czechia £12.3m 37.6% +1.4%
Germany £5.7m 17.6% -30.4%
China £4.4m 13.4% -20%
France £2.6m 8.1% +71.3%
Spain £1.9m 5.8% -67.4%
Poland £1.3m 4.1% +18.8%
Israel £1.2m 3.5% -61.6%
United States £1.1m 3.4% -15.1%

Same subheading in other tariffs

World trade in 2024

8415.20 · US$3bn

Trade value (US$) no reported trade < US$84kUS$84k+US$5m+US$31m+> US$298m

Exports: 119
  1. China: US$380m
  2. Czechia: US$378m
  3. Germany: US$372m
  4. Slovakia: US$298m
  5. Mexico: US$246m
  6. United States: US$165m
  7. Spain: US$131m
  8. Poland: US$131m
  9. Canada: US$85m
  10. Morocco: US$58m
  11. Italy: US$56m
  12. France: US$31m
  13. Sweden: US$30m
  14. Türkiye: US$29m
  15. Brazil: US$29m
  16. United Kingdom: US$26m
  17. Thailand: US$26m
  18. India: US$24m
  19. Japan: US$21m
  20. South Korea: US$19m
  21. Netherlands: US$19m
  22. Ireland: US$17m
  23. Israel: US$10m
  24. Bulgaria: US$10m
  25. Egypt: US$9m
  26. Singapore: US$7m
  27. Indonesia: US$6m
  28. Denmark: US$5m
  29. Romania: US$5m
  30. Austria: US$5m
  31. Belgium: US$4m
  32. Portugal: US$3m
  33. Greece: US$3m
  34. Malaysia: US$3m
  35. Philippines: US$2m
  36. Switzerland: US$2m
  37. South Africa: US$2m
  38. Hungary: US$1m
  39. Taiwan: US$1m
  40. Colombia: US$924k
  41. Hong Kong SAR China: US$893k
  42. United Arab Emirates: US$839k
  43. Finland: US$756k
  44. Australia: US$613k
  45. Russia: US$603k
  46. Malta: US$562k
  47. Kazakhstan: US$550k
  48. Latvia: US$390k
  49. Norway: US$275k
  50. Lithuania: US$221k
  51. Armenia: US$211k
  52. Estonia: US$201k
  53. Argentina: US$194k
  54. Chile: US$177k
  55. Croatia: US$166k
  56. Ukraine: US$155k
  57. Slovenia: US$148k
  58. Georgia: US$127k
  59. Saudi Arabia: US$84k
  60. Nigeria: US$80k

Top exporters

RankCountryValueShare
1 China US$380m 14.3%
2 Czechia US$378m 14.2%
3 Germany US$372m 14%
4 Slovakia US$298m 11.2%
5 Mexico US$246m 9.3%
6 United States US$165m 6.2%
7 Spain US$131m 4.9%
8 Poland US$131m 4.9%
9 Canada US$85m 3.2%
10 Morocco US$58m 2.2%

Top importers

RankCountryValueShare
1 United States US$422m 15.9%
2 Germany US$268m 10.1%
3 Czechia US$205m 7.7%
4 France US$160m 6%
5 China US$157m 5.9%
6 Mexico US$125m 4.7%
7 Sweden US$94m 3.6%
8 Belgium US$93m 3.5%
9 Spain US$90m 3.4%
10 Canada US$76m 2.9%

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.

  • 11%median duty
  • 22number of duty-free countries (MFN)
  • 40%highest: Sudan, Bermuda, Pakistan

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 16% 14% – 18% 2023 · HS 2017
Armenia 0% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 7.5% 0% – 15% 2023 · HS 2017
Bahamas 0% 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 20% 2023
Bermuda 35% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 15% 2023
Brazil 16% 14% – 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 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 10% 2023
Colombia 10% 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 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 15% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 2.7% 2023
Fiji 0% 2023
French Polynesia 10% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 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 10% 2023
Iran 21% 15% – 26% 2020 · HS 2017
Israel 11% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 7.5% 0% – 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 5% 2020 · HS 2017
Lesotho 15% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0.8%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 30% 2023
Maldives 20% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 10% 5% – 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 35% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 11% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 0% 2023
Paraguay 5% 0% – 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 0% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 15% 2023
South Korea 8% 2023
Sri Lanka 20% 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 0.9%* 2023
Syria 7.5% 5% – 10% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 5.5% 1% – 10% 2023
Togo 20% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 2.7% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 25% 2023
Ukraine 2.5% 0% – 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 1.4% 2023
Uruguay 10% 2% – 18% 2023 · HS 2017
Uzbekistan 7.5% 5% – 10% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 16% 14% – 18% 2023 · HS 2017
Vietnam 21% 17% – 25% 2023
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
74155 Other air-conditioning machines, comprising a motor-driven fan & elements for changing the temperature & humidity
End use (BEC Rev. 5)
Intermediate goods · BEC 511220
CPC 2.1 product
43912 Air-conditioning machines
ISIC Rev. 4 activity
2819 Manufacture of other general-purpose machinery

Earlier HS editions

HSCode
20178415.20changed
20128415.20changed
20078415.20changed
20028415.20changed
19968415.20changed
19928415.82changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 3

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.

  • N359690 U.S. CBP 13 April 2026 · 8415.20.00.00

  • N346307 U.S. CBP 20 March 2025 · 8415.20.00.00

    The tariff classification of an air conditioning system from Canada

  • 600015292 HMRC 17 April 2026 – 16 April 2029 · 8415 20 00 90

    The HVAC are designed to provide temperature control and air circulation management in vehicles. • They are used for cooling, heating, and ventilation in commercial vehicles, buses, off-road vehicles, and civil/specialist applications. The systems include components such as evaporators,…

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. 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

  2. GB Sanctions · Applies from:

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

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

Rule changes →

The UK Global Tariff divides subheading 8415.20 into 2 tariff lines; the duty is 2%.

Subheading 8415.20 is a single line in the EU Combined Nomenclature, where the duty is 2.7%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.

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

Imports of vehicle air conditioners into the UK came to £32.7m between September 2025 and August 2026 (down 20% on the year before); Czechia supplied 38%, followed by Germany.

In 2024, countries exported vehicle air conditioners worth US$3bn (+8.1% year on year).

The largest exporter was China (US$380m), followed by the Czechia.

Products classified here

Questions and answers

What is the HS code for of a kind used for persons, in motor vehicles?

Of a kind used for persons, in motor vehicles fall under HS subheading 8415.20, part of heading 8415, in section XVI of the Harmonized System.

What is the import duty on of a kind used for persons, in motor vehicles in the UK?

Under the UK Global Tariff, imports under 8415.20 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 used for persons, in motor vehicles in the EU?

Under the EU Combined Nomenclature, imports under 8415.20 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most of a kind used for persons, in motor vehicles?

China, with US$380m in 2024 (14.3% of world exports).

Which countries can export vehicle 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 vehicle 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 vehicle air conditioners from?

In the 12 months to August 2026, the largest suppliers were Czechia (38%), Germany (18%) and China (13%), out of total imports of £32.7m.

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Typical products

Everyday names, not part of the legal text.