Subheading · Chapter 84 · Heading 8415

8415.83

8415.83: Not incorporating a refrigerating unit

Air conditioners without refrigerating unit

8415.83 is the HS subheading for air conditioners without refrigerating unit, under heading 8415 in chapter 84.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 8415 83 00 00 Not incorporating a refrigerating unit
  2. 8415 83 00 10 For use in civil aircraft
  3. 8415 83 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 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 2 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 1 of 2 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 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£151.7m-1.8% · previous 12 months
Average import price£15.86 per kg
Jan 2024: £11.1mFeb 2024: £11.4mMar 2024: £15.9mApr 2024: £16.7mMay 2024: £18.5mJun 2024: £13.5mJul 2024: £16.5mAug 2024: £12.9mSept 2024: £13.9mOct 2024: £17.7mNov 2024: £11.4mDec 2024: £8.1mJan 2025: £10.5mFeb 2025: £12.1mMar 2025: £14.5mApr 2025: £16mMay 2025: £14.9mJun 2025: £13.8mJul 2025: £9.8mAug 2025: £12mSept 2025: £9.7mOct 2025: £10.5mNov 2025: £9.9mDec 2025: £10.3mJan 2026: £12.7mFeb 2026: £11.1mMar 2026: £16.8mApr 2026: £13.9mMay 2026: £16.8mJun 2026: £13.1mJul 2026: £14.8mAug 2026: £11.9m 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
Germany £25.3m 16.7% -18%
Japan £23.8m 15.7% -30.9%
China £14.9m 9.8% +8.3%
Italy £14.7m 9.7% -1.8%
United States £11.9m 7.8% +49.3%
Sweden £11.7m 7.7% +13.2%
France £8.4m 5.5% +590.8%
Denmark £6.6m 4.4% +0.4%

Same subheading in other tariffs

World trade in 2024

8415.83 · US$4bn

Trade value (US$) no reported trade < US$385kUS$385k+US$12m+US$79m+> US$316m

Exports: 131
  1. China: US$534m
  2. Italy: US$398m
  3. Germany: US$379m
  4. Canada: US$316m
  5. Mexico: US$213m
  6. United States: US$204m
  7. Sweden: US$155m
  8. Spain: US$122m
  9. France: US$111m
  10. Lithuania: US$101m
  11. Jordan: US$92m
  12. Netherlands: US$87m
  13. Ireland: US$79m
  14. Türkiye: US$78m
  15. Thailand: US$78m
  16. Poland: US$77m
  17. Slovakia: US$76m
  18. United Kingdom: US$73m
  19. Czechia: US$70m
  20. Japan: US$66m
  21. Denmark: US$63m
  22. Austria: US$62m
  23. South Korea: US$57m
  24. Malaysia: US$53m
  25. India: US$52m
  26. Hungary: US$43m
  27. Belgium: US$37m
  28. United Arab Emirates: US$25m
  29. Finland: US$21m
  30. Croatia: US$20m
  31. Slovenia: US$16m
  32. Switzerland: US$12m
  33. Saudi Arabia: US$12m
  34. Taiwan: US$11m
  35. Indonesia: US$9m
  36. Portugal: US$7m
  37. Serbia: US$7m
  38. Egypt: US$6m
  39. Morocco: US$6m
  40. Romania: US$5m
  41. Russia: US$5m
  42. New Zealand: US$5m
  43. Malta: US$3m
  44. Singapore: US$3m
  45. Norway: US$3m
  46. Australia: US$3m
  47. Cambodia: US$3m
  48. Belarus: US$3m
  49. Ukraine: US$3m
  50. Kazakhstan: US$2m
  51. Philippines: US$2m
  52. South Africa: US$2m
  53. Bulgaria: US$2m
  54. Greece: US$2m
  55. Estonia: US$2m
  56. Hong Kong SAR China: US$2m
  57. Guatemala: US$1m
  58. Latvia: US$1m
  59. Israel: US$1m
  60. Chile: US$1m

Top exporters

RankCountryValueShare
1 China US$534m 13.7%
2 Italy US$398m 10.2%
3 Germany US$379m 9.8%
4 Canada US$316m 8.1%
5 Mexico US$213m 5.5%
6 United States US$204m 5.2%
7 Sweden US$155m 4%
8 Spain US$122m 3.1%
9 France US$111m 2.9%
10 Lithuania US$101m 2.6%

Top importers

RankCountryValueShare
1 United States US$753m 19.4%
2 Germany US$338m 8.7%
3 United Kingdom US$204m 5.2%
4 France US$183m 4.7%
5 Canada US$151m 3.9%
6 Netherlands US$134m 3.5%
7 Italy US$120m 3.1%
8 Sweden US$96m 2.5%
9 Spain US$88m 2.3%
10 Norway US$82m 2.1%

Import duty on this product around the world 165

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.

  • 10%median duty
  • 29number of duty-free countries (MFN)
  • 60%highest: Egypt, Sudan, Bermuda

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 2023
Algeria 22% 5% – 30% 2023
Angola 1% 0% – 2% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 0% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 7.5% 0% – 15% 2023 · HS 2017
Bahamas 2.5% 0% – 5% 2022
Bahrain 5% 2023
Bangladesh 13% 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% 5% – 15% 2023 · HS 2017
Bosnia & Herzegovina 5% 0% – 10% 2022
Botswana 0% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 15% 0% – 30% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 8% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 30% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 2.5% 0% – 5% 2023 · HS 2017
Egypt 60% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 2.7% 2023
Fiji 0% 2023
French Polynesia 10% 2023
Gabon 10% 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 26% 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 10% 2023 · HS 2017
Lebanon 20% 2020 · HS 2017
Lesotho 0% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 1.1%* 0.7% – 1.4% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 10% 2021 · HS 2017
Malaysia 15% 0% – 30% 2023
Maldives 10% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 10% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 4% 0% – 10% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 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 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 15% 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 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 0% 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%* 0.6% – 1.2% 2023
Syria 30% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 5.3% 0% – 10% 2023
Togo 20% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 1.4% 0% – 2.7% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 25% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 1% 0% – 2% 2023
United States 1.4% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 16% 0% – 25% 2023
Wallis & Futuna 10% 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
74155 Other air-conditioning machines, comprising a motor-driven fan & elements for changing the temperature & humidity
End use (BEC Rev. 5)
Capital goods · BEC 312010
CPC 2.1 product
43912 Air-conditioning machines
ISIC Rev. 4 activity
2819 Manufacture of other general-purpose machinery

Earlier HS editions

HSCode
20178415.83changed
20128415.83changed
20078415.83changed
20028415.83changed
19968415.83changed
19928415.83changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

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.

  • N301341 U.S. CBP 15 November 2018 · 8415.83.00.70

    The tariff classification of components of a Vegetative Flower Unit (“VFU”) from China

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 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

  2. 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

  3. 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

  4. 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 8415.83 covers 2 tariff lines and the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 8415.83; 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 air conditioners without refrigerating unit worth £151.7m (down 2% on the year before), at an average of £15.86 per kg; Germany supplied 17%, followed by Japan.

World trade in air conditioners without refrigerating unit reached US$4bn in 2024, up 3% on 2023.

China was the largest exporter with 13.7% of the total, ahead of Italy.

Questions and answers

What is the HS code for not incorporating a refrigerating unit?

Not incorporating a refrigerating unit fall under HS subheading 8415.83, part of heading 8415, in section XVI of the Harmonized System.

What is the import duty on not incorporating a refrigerating unit in the UK?

Under the UK Global Tariff, imports under 8415.83 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 not incorporating a refrigerating unit in the EU?

Under the EU Combined Nomenclature, imports under 8415.83 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 not incorporating a refrigerating unit?

China, with US$534m in 2024 (13.7% of world exports).

Which countries can export air conditioners without refrigerating unit 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 air conditioners without refrigerating unit?

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 air conditioners without refrigerating unit from?

In the 12 months to August 2026, the largest suppliers were Germany (17%), Japan (16%) and China (10%), out of total imports of £151.7m.

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