Subheading · Chapter 84 · Heading 8415
8415.81: Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)
Reversible heat pump air conditioners
8415.81 is the HS subheading for reversible heat pump air conditioners, under heading 8415 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8415 81 00 00 Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)
- 8415 81 00 10 For use in civil aircraft
- Other
- 8415 81 00 91 Pre-charged with hydrofluorocarbons (hfcs) 2%
- 8415 81 00 99 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 4
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Duty suspensionNon preferential duty under end-use Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/1430
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 3 lines
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- 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)
- Tariff lines
- on 2 of 3 lines
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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £26m | 34.5% | +67.1% |
 Italy | £20.7m | 27.4% | -9.4% |
 Denmark | £6.9m | 9.2% | +76.8% |
 United States | £5.8m | 7.7% | +0.1% |
 France | £3.7m | 4.9% | -20.3% |
 Sweden | £3m | 3.9% | -8.9% |
 Germany | £2.7m | 3.6% | +14.6% |
 Spain | £2m | 2.6% | -32% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$301kUS$301k+US$8m+US$42m+> US$264m
Exports: 118
- China: US$973m
- Thailand: US$549m
- Mexico: US$329m
- Italy: US$264m
- United States: US$154m
- France: US$72m
- Spain: US$70m
- Czechia: US$66m
- South Korea: US$65m
- Germany: US$56m
- Malaysia: US$54m
- Japan: US$42m
- Türkiye: US$38m
- Netherlands: US$38m
- Poland: US$33m
- Saudi Arabia: US$31m
- Sweden: US$28m
- Belgium: US$27m
- New Zealand: US$20m
- Canada: US$20m
- Denmark: US$20m
- Ireland: US$18m
- Bulgaria: US$18m
- Hungary: US$14m
- Austria: US$13m
- United Kingdom: US$12m
- Hong Kong SAR China: US$11m
- Slovakia: US$10m
- Slovenia: US$9m
- Lithuania: US$8m
- Kuwait: US$8m
- India: US$8m
- Finland: US$7m
- Bahrain: US$7m
- Singapore: US$6m
- United Arab Emirates: US$5m
- Portugal: US$5m
- Greece: US$5m
- Latvia: US$5m
- Estonia: US$4m
- Croatia: US$4m
- South Africa: US$4m
- Israel: US$4m
- Indonesia: US$3m
- Taiwan: US$3m
- Romania: US$3m
- Russia: US$3m
- Brazil: US$1m
- Norway: US$1m
- Switzerland: US$1m
- Australia: US$950k
- Bosnia & Herzegovina: US$712k
- Uzbekistan: US$704k
- Tunisia: US$538k
- North Macedonia: US$371k
- Argentina: US$335k
- Malta: US$328k
- Ukraine: US$326k
- Kazakhstan: US$301k
- Chile: US$210k
Trade value (US$) no reported trade < US$1mUS$1m+US$12m+US$38m+> US$102m
Imports: 210
- United States: US$487m
- Canada: US$234m
- France: US$227m
- Germany: US$222m
- Italy: US$127m
- Spain: US$107m
- Netherlands: US$102m
- United Kingdom: US$86m
- Portugal: US$83m
- Australia: US$76m
- Poland: US$66m
- Hong Kong SAR China: US$58m
- United Arab Emirates: US$51m
- Switzerland: US$48m
- Czechia: US$47m
- Russia: US$43m
- Austria: US$40m
- Romania: US$40m
- Mexico: US$39m
- Israel: US$39m
- Belgium: US$38m
- Saudi Arabia: US$34m
- Iraq: US$31m
- India: US$30m
- Argentina: US$30m
- Qatar: US$29m
- Norway: US$27m
- Kuwait: US$23m
- Slovakia: US$23m
- Uzbekistan: US$22m
- Hungary: US$22m
- Lithuania: US$21m
- Sweden: US$21m
- Finland: US$21m
- Türkiye: US$19m
- Bulgaria: US$19m
- Morocco: US$18m
- Croatia: US$18m
- Greece: US$18m
- Malaysia: US$18m
- Vietnam: US$17m
- Brazil: US$17m
- Philippines: US$17m
- Chile: US$16m
- Ireland: US$16m
- Taiwan: US$16m
- Slovenia: US$16m
- Denmark: US$15m
- Ukraine: US$14m
- China: US$13m
- Singapore: US$13m
- South Africa: US$12m
- North Macedonia: US$12m
- New Zealand: US$12m
- Japan: US$12m
- Kazakhstan: US$12m
- Bosnia & Herzegovina: US$11m
- South Korea: US$10m
- Indonesia: US$10m
- Bolivia: US$10m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$973m | 30.8% |
| 2 |  Thailand | US$549m | 17.4% |
| 3 |  Mexico | US$329m | 10.4% |
| 4 | Italy | US$264m | 8.4% |
| 5 | United States | US$154m | 4.9% |
| 6 | France | US$72m | 2.3% |
| 7 | Spain | US$70m | 2.2% |
| 8 |  Czechia | US$66m | 2.1% |
| 9 |  South Korea | US$65m | 2.1% |
| 10 | Germany | US$56m | 1.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$487m | 15.4% |
| 2 |  Canada | US$234m | 7.4% |
| 3 | France | US$227m | 7.2% |
| 4 | Germany | US$222m | 7% |
| 5 | Italy | US$127m | 4% |
| 6 | Spain | US$107m | 3.4% |
| 7 |  Netherlands | US$102m | 3.2% |
| 8 | United Kingdom | US$86m | 2.7% |
| 9 |  Portugal | US$83m | 2.6% |
| 10 |  Australia | US$76m | 2.4% |
In the UK Global Tariff, subheading 8415.81 covers 3 tariff lines and the duty is 2%.
The EU Combined Nomenclature has one tariff line for subheading 8415.81; the duty is 2.7%.
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 reversible heat pump air conditioners worth £75.3m (up 12% on the year before), at an average of £13.69 per kg; China supplied 35%, followed by Italy.
World trade in reversible heat pump air conditioners reached US$3bn in 2024, down 13.7% on 2023.
China was the largest exporter with 30.8% of the total, ahead of Thailand.
Questions and answers
What is the HS code for incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)?
Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) fall under HS subheading 8415.81, part of heading 8415, in section XVI of the Harmonized System.
What is the import duty on incorporating a refrigerating unit and a valve… in the UK?
Under the UK Global Tariff, imports under 8415.81 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 incorporating a refrigerating unit and a valve… in the EU?
Under the EU Combined Nomenclature, imports under 8415.81 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 incorporating a refrigerating unit and a valve…?
China, with US$973m in 2024 (30.8% of world exports).
Which countries can export reversible heat pump 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 reversible heat pump 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 reversible heat pump air conditioners from?
In the 12 months to August 2026, the largest suppliers were China (35%), Italy (27%) and Denmark (9%), out of total imports of £75.3m.