Subheading · Chapter 84 · Heading 8418
8418.40: Freezers of the upright type, not exceeding 900 litres capacity
Upright freezers (up to 900 l)
8418.40 is the HS subheading for upright freezers (up to 900 l), under heading 8418 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8418 40 00 00 Freezers of the upright type, not exceeding 900 litres capacity p/st
- 8418 40 20 00 Of a capacity not exceeding 250 litres p/st
- 8418 40 20 10 For use in civil aircraft Freep/st
- Other p/st
- 8418 40 20 91 Pre-charged with hydrofluorocarbons (hfcs) Freep/st
- 8418 40 20 99 Other Freep/st
- 8418 40 80 00 Of a capacity exceeding 250 litres but not exceeding 900 litres p/st
- 8418 40 80 10 For use in civil aircraft Freep/st
- Other p/st
- 8418 40 80 91 Pre-charged with hydrofluorocarbons (hfcs) Freep/st
- 8418 40 80 99 Other Freep/st
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 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- 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 4 of 6 lines
Import requirements 5
- 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
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 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
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| 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 | £34.6m | 40.1% | +23.9% |
 Türkiye | £18m | 20.8% | -19.1% |
 Germany | £13.9m | 16.2% | +13.7% |
 Italy | £5.2m | 6% | +14.5% |
 United States | £2.5m | 3% | +9.2% |
 Poland | £2.2m | 2.5% | +2.5% |
| United Kingdom | £2m | 2.3% | -9.4% |
 Japan | £1.8m | 2% | -1.7% |
Same subheading in other tariffs
EU 2.2% Third-country duty 2 tariff lines Türkiye 2.2% Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free – 8% General (MFN) 2 tariff lines · average 4% 
Mexico 10% – 15% General (MFN) 5 tariff lines · average 13% 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 4 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 6 tariff lines Japan Free General (MFN) 1 tariff line 
Taiwan Free – 3.5% General (MFN) 2 tariff lines · average 1.8% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 15% General (MFN) 4 tariff lines 
Nigeria 5% – 20% General (MFN) 2 tariff lines · average 12.5% World trade in 2024
Trade value (US$) no reported trade < US$226kUS$226k+US$6m+US$22m+> US$121m
Exports: 116
- China: US$776m
- Türkiye: US$234m
- Germany: US$215m
- Poland: US$121m
- United States: US$103m
- Japan: US$60m
- Italy: US$56m
- Bulgaria: US$38m
- Austria: US$35m
- Netherlands: US$33m
- Thailand: US$29m
- Indonesia: US$22m
- Spain: US$22m
- Sweden: US$21m
- Serbia: US$21m
- Vietnam: US$20m
- United Kingdom: US$20m
- Canada: US$19m
- Denmark: US$15m
- Hungary: US$13m
- Mexico: US$13m
- Egypt: US$12m
- South Korea: US$12m
- Belgium: US$11m
- France: US$11m
- Russia: US$10m
- Romania: US$10m
- Taiwan: US$6m
- Ireland: US$6m
- Czechia: US$6m
- Singapore: US$5m
- Slovakia: US$5m
- South Africa: US$4m
- Slovenia: US$3m
- Switzerland: US$3m
- Guatemala: US$3m
- Philippines: US$3m
- Portugal: US$3m
- Hong Kong SAR China: US$3m
- Brazil: US$2m
- United Arab Emirates: US$2m
- Finland: US$2m
- Croatia: US$2m
- Greece: US$2m
- Malaysia: US$1m
- Belarus: US$1m
- Lithuania: US$1m
- India: US$1m
- Australia: US$888k
- Latvia: US$760k
- Luxembourg: US$589k
- Estonia: US$579k
- Zimbabwe: US$562k
- Norway: US$326k
- Kazakhstan: US$316k
- New Zealand: US$236k
- Ecuador: US$226k
- Saudi Arabia: US$143k
- Chile: US$106k
- Panama: US$96k
Trade value (US$) no reported trade < US$842kUS$842k+US$5m+US$24m+> US$73m
Imports: 212
- United States: US$309m
- Germany: US$175m
- France: US$113m
- United Kingdom: US$99m
- Netherlands: US$99m
- Sweden: US$80m
- Japan: US$73m
- Canada: US$71m
- Belgium: US$68m
- Austria: US$51m
- South Korea: US$48m
- Switzerland: US$41m
- Spain: US$38m
- Australia: US$37m
- China: US$36m
- Denmark: US$36m
- Russia: US$30m
- Italy: US$28m
- Türkiye: US$27m
- Mexico: US$27m
- Israel: US$24m
- United Arab Emirates: US$24m
- Taiwan: US$23m
- Poland: US$22m
- Norway: US$22m
- Finland: US$22m
- Czechia: US$22m
- Saudi Arabia: US$15m
- Portugal: US$15m
- Slovakia: US$14m
- Kazakhstan: US$13m
- Romania: US$13m
- Brazil: US$13m
- Ukraine: US$12m
- India: US$12m
- Singapore: US$12m
- Slovenia: US$10m
- Hungary: US$9m
- Ireland: US$9m
- Senegal: US$9m
- Bulgaria: US$8m
- Nigeria: US$8m
- Chile: US$7m
- Egypt: US$7m
- New Zealand: US$7m
- Morocco: US$6m
- Philippines: US$6m
- Indonesia: US$6m
- Côte d’Ivoire: US$6m
- South Africa: US$6m
- Iraq: US$5m
- Kuwait: US$5m
- Croatia: US$5m
- Serbia: US$5m
- Greece: US$5m
- Malaysia: US$5m
- Colombia: US$5m
- Argentina: US$4m
- Peru: US$4m
- Lithuania: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$776m | 38.4% |
| 2 | Türkiye | US$234m | 11.6% |
| 3 | Germany | US$215m | 10.6% |
| 4 | Poland | US$121m | 6% |
| 5 | United States | US$103m | 5.1% |
| 6 | Japan | US$60m | 2.9% |
| 7 | Italy | US$56m | 2.8% |
| 8 |  Bulgaria | US$38m | 1.9% |
| 9 |  Austria | US$35m | 1.7% |
| 10 |  Netherlands | US$33m | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$309m | 15.3% |
| 2 | Germany | US$175m | 8.6% |
| 3 |  France | US$113m | 5.6% |
| 4 | United Kingdom | US$99m | 4.9% |
| 5 | Netherlands | US$99m | 4.9% |
| 6 |  Sweden | US$80m | 4% |
| 7 | Japan | US$73m | 3.6% |
| 8 | Canada | US$71m | 3.5% |
| 9 |  Belgium | US$68m | 3.4% |
| 10 | Austria | US$51m | 2.5% |
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.
- 13%median duty
- 17number of duty-free countries (MFN)
- 60%highest: Egypt, Iran, Angola
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 26% | 5% – 30% | 2023 |
 Angola | 40% | 30% – 50% | 2023 · HS 2017 |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 20% | 2023 · HS 2017 | |
 Armenia | 11% | 5% – 15% | 2023 |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 35% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 11% | 5% – 15% | 2021 · HS 2017 |
 Belize | 20% | 2023 | |
 Benin | 13% | 5% – 20% | 2023 |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 0% – 10% | 2022 |
 Botswana | 13% | 0% – 25% | 2023 |
| Brazil | 20% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 13% | 5% – 20% | 2023 |
 Burundi | 25% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 4% | 0% – 8% | 2023 |
 Cape Verde | 2.5% | 0% – 5% | 2023 · HS 2017 |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 8.7% | 8% – 9% | 2023 |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 13% | 5% – 20% | 2023 · HS 2017 |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 60% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 13% | 0% – 25% | 2023 |
 Ethiopia | 15% | 5% – 30% | 2021 · HS 2017 |
| European Union (27 countries) | 2.2% | 2023 | |
 Fiji | 0% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 13% | 5% – 20% | 2023 |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 13% | 5% – 20% | 2023 |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 13% | 5% – 20% | 2023 |
 Guinea-Bissau | 13% | 5% – 20% | 2023 |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 15% | 2023 | |
 Indonesia | 15% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 6% | 0% – 12% | 2022 · HS 2017 |
 Jamaica | 20% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 17% | 0% – 25% | 2023 |
 Kazakhstan | 6.7% | 0% – 10% | 2023 |
 Kenya | 25% | 2023 | |
 Kiribati | 10% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 11% | 5% – 15% | 2021 · HS 2017 |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 15% | 2020 · HS 2017 | |
 Lesotho | 13% | 0% – 25% | 2023 |
 Liberia | 13% | 5% – 20% | 2023 |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 4%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 30% | 2023 | |
 Maldives | 20% | 2023 | |
 Mali | 13% | 5% – 20% | 2023 |
 Mauritania | 13% | 5% – 20% | 2023 · HS 2017 |
 Mauritius | 0% | 2023 | |
| Mexico | 14% | 10% – 15% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 10% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 10% | 2023 · HS 2017 | |
 Morocco | 10% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 10% | 2023 · HS 2017 | |
 Namibia | 13% | 0% – 25% | 2023 |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 13% | 5% – 20% | 2023 |
| Nigeria | 13% | 5% – 20% | 2023 |
| North Macedonia | 15% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 12% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 20% | 2023 · HS 2017 | |
| Peru | 11% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 11% | 5% – 15% | 2021 · HS 2017 |
 Rwanda | 25% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 15% | 2023 | |
 Senegal | 13% | 5% – 20% | 2023 |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 13% | 5% – 20% | 2023 |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 13% | 0% – 25% | 2023 |
 South Korea | 8% | 2023 | |
 Sri Lanka | 10% | 0% – 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 | 3.3%* | 2023 | |
 Syria | 20% | 10% – 30% | 2020 · HS 2012 |
 Tajikistan | 3.3% | 0% – 5% | 2021 · HS 2012 |
 Tanzania | 25% | 2023 | |
 Thailand | 30% | 2023 | |
 Togo | 13% | 5% – 20% | 2023 |
 Tonga | 3% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 17% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 20% | 2023 · HS 2017 | |
 Uzbekistan | 20% | 2021 · HS 2017 | |
 Vanuatu | 10% | 0% – 20% | 2023 |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 20% | 2023 | |
 Wallis & Futuna | 13% | 6% – 20% | 2021 · HS 2012 |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.6% | 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
- 77522 Deep-freezes, household-type (electric/other)
- End use (BEC Rev. 5)
- Consumption goods · BEC 313202
- CPC 2.1 product
- 44811 Refrigerators and freezers, household type, electric or non-electric
- ISIC Rev. 4 activity
- 2750 Manufacture of domestic appliances
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8418.40 | changed |
| 2012 | 8418.40 | changed |
| 2007 | 8418.40 | changed |
| 2002 | 8418.40 | changed |
| 1996 | 8418.40 | changed |
| 1992 | 8418.40 | changed |
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.
- N301599 U.S. CBP
The tariff classification of prep tables and upright freezers 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.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
İthalat Rejimi Kararında Değişiklik Yapılmasına İlişkin Karar (Karar Sayısı: 11485)
RG 01.07.2026 sayı 33297 · Karar 11485 · Source: resmigazete.gov.tr
- Suspension · Applies from:
CELEX 32026R1463 · Source: eur-lex.europa.eu
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-10571 · 91 FR 31818 · Source: federalregister.gov
In the UK Global Tariff, subheading 8418.40 covers 6 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 8418.40 into 2 tariff lines; the duty is 2.2%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 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 upright freezers (up to 900 l) worth £86.3m (up 7% on the year before), at an average of £4.14 per kg; China supplied 40%, followed by Türkiye.
World trade in upright freezers (up to 900 l) reached US$2bn in 2024, down 0.9% on 2023.
China was the largest exporter with 38.4% of the total, ahead of Türkiye.
Products classified here
Questions and answers
What is the HS code for freezers of the upright type, not exceeding 900 litres capacity?
Freezers of the upright type, not exceeding 900 litres capacity fall under HS subheading 8418.40, part of heading 8418, in section XVI of the Harmonized System.
What is the import duty on freezers of the upright type in the UK?
Under the UK Global Tariff, imports under 8418.40 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on freezers of the upright type in the EU?
Under the EU Combined Nomenclature, imports under 8418.40 from countries without a preferential agreement are charged at 2.2%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most freezers of the upright type?
China, with US$776m in 2024 (38.4% of world exports).
Which countries can export upright freezers (up to 900 l) 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 Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on upright freezers (up to 900 l)?
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 upright freezers (up to 900 l) from?
In the 12 months to August 2026, the largest suppliers were China (40%), Türkiye (21%) and Germany (16%), out of total imports of £86.3m.
Typical products
Everyday names, not part of the legal text.