Subheading · Chapter 84 · Heading 8415

8415.90

8415.90: Air-conditioning machines, comprising a motor-driven: parts

Air conditioner parts

Official description Parts

8415.90 is the HS subheading for air conditioner parts, under heading 8415 in chapter 84.

What you pay

Importing into UK

Customs duty 2% · specific or compound duty standard rate · across 6 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 90 00 00 Parts
  2. 8415 90 00 10 Of air conditioning machines of subheading nos 8415 81, 8415 82 or 8415 83, for use in civil aircraft
  3. 8415 90 00 15 Electrically welded manifolds for the condenser in automotive air conditioning systems: -consisting of a tube produced by stamping an aluminium strip and joining the edges by electric arc welding, -containing internal baffles responsible for the proper flow of coolant, -with a length of 190 mm or more, but not more than 460 mm, -with a diameter of 9 mm or more, but not more than 42 mm, -with a weight of 0.01 kg or more, but not more than 0.45 kg, -whether or not having aluminium connection blocks, used in the production of air conditioning systems in vehicles of chapter 87 2%
  4. 8415 90 00 45 Aluminium connecting block for automotive air conditioning systems: -with a t6 hardening, -equipped with round stubs with a circumferential outer groove, -with through or non-through holes, made of profiles with an upper radius of 8 mm or more but not more than 11 mm, and a lower radius of 12 mm or more but not more than 17 mm, -with a distance between holes of 15 mm or more but not more than 22 mm, -with sockets designed for brazing or clamping, -with mounting holes for m6 or m8 mounting screw, threaded or not, -with a width of 5 mm or more but not more than 16 mm, -for connecting a compressor, a condenser, an evaporator, a chiller and other lines 2%
  5. 8415 90 00 60 Flame-soldered aluminium block, for connecting tube with condenser in car air-conditioning systems, with: -extruded, bent connector lines of aluminium with an external diameter of 5 mm or more, but not more than 25 mm, -a weight of 0.02 kg or more but not more than 0.25 kg 2%
  6. 8415 90 00 91 Pre-charged with hydrofluorocarbons (hfcs) 2%
  7. 8415 90 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 6 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 6 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
    Tariff lines
    on 4 of 6 lines

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£482.4m+2.4% · previous 12 months
Average import price£17.52 per kg
Jan 2024: £35.7mFeb 2024: £34.6mMar 2024: £36.2mApr 2024: £40.7mMay 2024: £40mJun 2024: £39.6mJul 2024: £44.4mAug 2024: £39.3mSept 2024: £41mOct 2024: £42.2mNov 2024: £39.8mDec 2024: £29.9mJan 2025: £32.3mFeb 2025: £42.9mMar 2025: £38.4mApr 2025: £39.1mMay 2025: £41.3mJun 2025: £42.1mJul 2025: £42.7mAug 2025: £39.3mSept 2025: £37.9mOct 2025: £43.1mNov 2025: £34.9mDec 2025: £32.6mJan 2026: £39.4mFeb 2026: £36.6mMar 2026: £40.2mApr 2026: £40.2mMay 2026: £39mJun 2026: £46.7mJul 2026: £50.1mAug 2026: £41.7m 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 £111.7m 23.2% +2.1%
Thailand £71.5m 14.8% +29.2%
United States £59.2m 12.3% +1.6%
China £50m 10.4% +7.7%
Belgium £39.4m 8.2% -9.6%
Türkiye £25.7m 5.3% +67.9%
Japan £18.1m 3.8% -33.7%
Spain £15.7m 3.3% -4.1%

Same subheading in other tariffs

World trade in 2024

8415.90 · US$31bn

Trade value (US$) no reported trade < US$211kUS$211k+US$16m+US$305m+> US$926m

Exports: 183
  1. China: US$10bn
  2. Mexico: US$6bn
  3. Thailand: US$3bn
  4. United States: US$1bn
  5. Czechia: US$1bn
  6. South Korea: US$926m
  7. Japan: US$907m
  8. Germany: US$805m
  9. Italy: US$770m
  10. Malaysia: US$597m
  11. Türkiye: US$587m
  12. Belgium: US$578m
  13. Canada: US$443m
  14. Poland: US$406m
  15. Spain: US$369m
  16. Austria: US$345m
  17. Netherlands: US$335m
  18. Slovakia: US$305m
  19. France: US$296m
  20. United Kingdom: US$218m
  21. India: US$181m
  22. Vietnam: US$161m
  23. Hungary: US$142m
  24. Sweden: US$134m
  25. Romania: US$116m
  26. Singapore: US$107m
  27. Hong Kong SAR China: US$101m
  28. Portugal: US$86m
  29. Taiwan: US$60m
  30. Indonesia: US$53m
  31. Ireland: US$52m
  32. Bulgaria: US$52m
  33. Brazil: US$48m
  34. Denmark: US$44m
  35. United Arab Emirates: US$38m
  36. Australia: US$35m
  37. Morocco: US$34m
  38. South Africa: US$30m
  39. Israel: US$24m
  40. Lithuania: US$22m
  41. Slovenia: US$20m
  42. New Zealand: US$19m
  43. Tunisia: US$17m
  44. Saudi Arabia: US$17m
  45. Philippines: US$16m
  46. Estonia: US$16m
  47. Switzerland: US$15m
  48. Kazakhstan: US$14m
  49. Jordan: US$14m
  50. Croatia: US$13m
  51. Argentina: US$13m
  52. Armenia: US$13m
  53. Finland: US$11m
  54. French Polynesia: US$11m
  55. Brunei: US$10m
  56. Norway: US$10m
  57. Egypt: US$7m
  58. Greece: US$7m
  59. Russia: US$7m
  60. Moldova: US$6m

Top exporters

RankCountryValueShare
1 China US$10bn 31.3%
2 Mexico US$6bn 18.1%
3 Thailand US$3bn 10.1%
4 United States US$1bn 4.7%
5 Czechia US$1bn 4%
6 South Korea US$926m 3%
7 Japan US$907m 3%
8 Germany US$805m 2.6%
9 Italy US$770m 2.5%
10 Malaysia US$597m 2%

Top importers

RankCountryValueShare
1 United States US$10bn 31.2%
2 Germany US$1bn 4%
3 Japan US$1bn 3.6%
4 Italy US$1bn 3.6%
5 France US$1bn 3.3%
6 Canada US$1bn 3.3%
7 Brazil US$941m 3.1%
8 Spain US$918m 3%
9 Australia US$792m 2.6%
10 Mexico US$781m 2.6%

Binding rulings for similar goods 28

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.

  • N361284 U.S. CBP 21 May 2026 · 8415.90.80.45

    The tariff classification of air conditioning fittings from Japan

  • N359690 U.S. CBP 13 April 2026 · 8415.90.40

  • N355980 U.S. CBP 11 December 2025 · 8415.90.80.25

    The tariff classification of a dryer and a coil from China

  • N353698 U.S. CBP 30 September 2025 · 8415.90.40.00

    The tariff classification of air conditioner housings from Canada

  • N353010 U.S. CBP 24 September 2025 · 8415.90.80.85

    The tariff classification of a fan wall module from China

  • N350773 U.S. CBP 21 July 2025 · 8415.90.80.65

    The classification and country of origin of a heat pump

  • 600009200 HMRC 22 November 2023 – 21 November 2026 · 8415 90 00 99

    A spare part which is a replacement defrosting temperature sensor for a portable air conditioner. The interior of the sensor is made from copper.

28 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 Countervailing duty

    Aluminum Extrusions From the People's Republic of China: Final Results of Countervailing Duty Administrative Review; 2024

    FR Doc. 2026-16362 · 91 FR 51662 · Source: federalregister.gov

  3. 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

  4. 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

  5. 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

  6. GB Other

    Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026

    Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk

  7. GB Sanctions · Applies from:

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

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

  8. US Tariff change · Applies from:

    Harmonized Tariff Schedule of the United States — 2026 HTS Revision 2

    2026HTSRev2 · Source: hts.usitc.gov

Rule changes →

In the UK Global Tariff, subheading 8415.90 covers 6 tariff lines and the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 8415.90; 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 conditioner parts worth £482.4m (up 2% on the year before), at an average of £17.52 per kg; Czechia supplied 23%, followed by Thailand.

World trade in air conditioner parts reached US$31bn in 2024, up 2.2% on 2023.

China was the largest exporter with 31.3% of the total, ahead of Mexico.

Questions and answers

What is the HS code for air-conditioning machines, comprising a motor-driven: parts?

Air-conditioning machines, comprising a motor-driven: parts fall under HS subheading 8415.90, part of heading 8415, in section XVI of the Harmonized System.

What is the import duty on air-conditioning machines, comprising a… in the UK?

Under the UK Global Tariff, imports under 8415.90 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 air-conditioning machines, comprising a… in the EU?

Under the EU Combined Nomenclature, imports under 8415.90 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 air-conditioning machines, comprising a…?

China, with US$10bn in 2024 (31.3% of world exports).

Which countries can export air conditioner parts 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 conditioner parts?

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 conditioner parts from?

In the 12 months to August 2026, the largest suppliers were Czechia (23%), Thailand (15%) and United States (12%), out of total imports of £482.4m.

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