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%

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.