Subheading · Chapter 84 · Heading 8418

8418.91

8418.91: Furniture designed to receive refrigerating or freezing equipment

8418.91 is a six-digit subheading of heading 8418, refrigerators, freezers and other refrigerating or freezing equipment, electric…, chapter 84.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 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. 8418 91 00 00 Furniture designed to receive refrigerating or freezing equipment Free

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 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)
  • 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

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
    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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
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£10.5m-4.9% · previous 12 months
Average import price£8.65 per kg
Jan 2024: £609kFeb 2024: £908kMar 2024: £956kApr 2024: £970kMay 2024: £1.1mJun 2024: £1.4mJul 2024: £1mAug 2024: £1mSept 2024: £1mOct 2024: £1.4mNov 2024: £1.1mDec 2024: £362kJan 2025: £689kFeb 2025: £641kMar 2025: £760kApr 2025: £905kMay 2025: £891kJun 2025: £1.1mJul 2025: £1.4mAug 2025: £791kSept 2025: £1.1mOct 2025: £1mNov 2025: £1.4mDec 2025: £474kJan 2026: £394kFeb 2026: £683kMar 2026: £1.3mApr 2026: £772kMay 2026: £1.1mJun 2026: £731kJul 2026: £784kAug 2026: £622k 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
France £3.3m 31.1% +12%
Germany £2.7m 26% -22.8%
Portugal £2m 19.5% +14.7%
China £1m 9.9% +0.5%
Spain £401k 3.8% -14%
United States £345k 3.3% +536.5%
Türkiye £331k 3.2% -46.6%
Italy £109k 1% -38%

Same subheading in other tariffs

World trade in 2024

8418.91 · US$319m

Trade value (US$) no reported trade < US$107kUS$107k+US$1m+US$13m+> US$24m

Exports: 100
  1. China: US$55m
  2. Italy: US$31m
  3. United States: US$24m
  4. Germany: US$24m
  5. Mexico: US$22m
  6. Canada: US$18m
  7. Portugal: US$18m
  8. Spain: US$18m
  9. Türkiye: US$14m
  10. Malaysia: US$13m
  11. Thailand: US$13m
  12. Argentina: US$9m
  13. France: US$9m
  14. Sweden: US$7m
  15. Netherlands: US$5m
  16. Cambodia: US$4m
  17. South Korea: US$3m
  18. Singapore: US$3m
  19. South Africa: US$3m
  20. Taiwan: US$3m
  21. United Arab Emirates: US$3m
  22. United Kingdom: US$2m
  23. Croatia: US$2m
  24. Brazil: US$2m
  25. Russia: US$1m
  26. Lithuania: US$1m
  27. Philippines: US$920k
  28. Austria: US$880k
  29. Japan: US$807k
  30. Denmark: US$786k
  31. Norway: US$784k
  32. Slovenia: US$733k
  33. Czechia: US$660k
  34. India: US$625k
  35. Switzerland: US$595k
  36. Poland: US$462k
  37. Greece: US$449k
  38. Egypt: US$449k
  39. Costa Rica: US$421k
  40. Kuwait: US$401k
  41. Vietnam: US$391k
  42. Ireland: US$383k
  43. Lebanon: US$195k
  44. Luxembourg: US$174k
  45. Belgium: US$160k
  46. Finland: US$135k
  47. Hong Kong SAR China: US$126k
  48. Colombia: US$121k
  49. Albania: US$112k
  50. Slovakia: US$107k
  51. Australia: US$96k
  52. Jordan: US$83k
  53. Serbia: US$80k
  54. Ukraine: US$77k
  55. Romania: US$71k
  56. Hungary: US$58k
  57. Dominican Republic: US$55k
  58. Ecuador: US$54k
  59. Latvia: US$46k
  60. Indonesia: US$43k

Top exporters

RankCountryValueShare
1 China US$55m 17.3%
2 Italy US$31m 9.7%
3 United States US$24m 7.6%
4 Germany US$24m 7.5%
5 Mexico US$22m 6.9%
6 Canada US$18m 5.7%
7 Portugal US$18m 5.6%
8 Spain US$18m 5.6%
9 Türkiye US$14m 4.4%
10 Malaysia US$13m 4.2%

Top importers

RankCountryValueShare
1 United States US$45m 14%
2 Italy US$15m 4.8%
3 United Kingdom US$15m 4.8%
4 Dominican Republic US$15m 4.6%
5 Canada US$13m 4.2%
6 Japan US$12m 3.7%
7 Australia US$12m 3.6%
8 Thailand US$10m 3.2%
9 Mexico US$10m 3%
10 France US$10m 3%

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.

  • 7.5%median duty
  • 21number of duty-free countries (MFN)
  • 45%highest: Bahamas, Morocco, Algeria

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 2% 2023
Algeria 30% 2023
Angola 0% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 12% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 12% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 13% 0% – 20% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 10% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 20% 2023
Canada 3% 0% – 6% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 9% 2023
Colombia 10% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 15% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 20% 2023
Eswatini 13% 0% – 20% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 2.2% 2023
Fiji 0% 2023
French Polynesia 13% 2023
Gabon 20% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 15% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 7.5% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 5% 2023
Japan 0% 2023
Jordan 25% 2023
Kazakhstan 10% 2023
Kenya 10% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 12% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 30% 2020 · HS 2017
Lesotho 13% 0% – 20% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 5.3%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 30% 2023
Maldives 20% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 40% 2023
Mozambique 5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 13% 0% – 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 10% 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 15% 2023
Paraguay 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 5% 2023
Qatar 5% 2023
Russia 12% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 13% 0% – 20% 2023
South Korea 8% 2023
Sri Lanka 13% 0% – 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 25% 10% – 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 3.8%* 2023
Syria 5% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 10% 2023
Thailand 10% 2023
Togo 5% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 2.2% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 10% 2023
Ukraine 6% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 20% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 3% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.1% 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
74149 Parts of refrigerators, freezers & other refrigerating/freezing equipment (electric/other)
End use (BEC Rev. 5)
Intermediate goods · BEC 311210
CPC 2.1 product
43941 Parts of producer gas or water gas generators; parts of acetylene gas generators and similar water process gas generators; parts for the goods of subclass 43912; parts of refrigerating and freezing equipment and heat pumps; parts of machinery for the treatment of materials by a process involving a change of temperature
ISIC Rev. 4 activity
2819 Manufacture of other general-purpose machinery

Earlier HS editions

HSCode
20178418.91changed
20128418.91changed
20078418.91changed
20028418.91changed
19968418.91changed
19928418.91changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Subheading 8418.91 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 8418.91; 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 these goods worth £10.5m (down 5% on the year before), at an average of £8.65 per kg; France supplied 31%, followed by Germany.

World trade in these goods reached US$319m in 2024, up 1.5% on 2023.

China was the largest exporter with 17.3% of the total, ahead of Italy.

Products classified here

Questions and answers

What is the HS code for furniture designed to receive refrigerating or freezing equipment?

Furniture designed to receive refrigerating or freezing equipment fall under HS subheading 8418.91, part of heading 8418, in section XVI of the Harmonized System.

What is the import duty on furniture designed to receive refrigerating or… in the UK?

Under the UK Global Tariff, imports under 8418.91 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 furniture designed to receive refrigerating or… in the EU?

Under the EU Combined Nomenclature, imports under 8418.91 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 furniture designed to receive refrigerating or…?

China, with US$55m in 2024 (17.3% of world exports).

Which countries can export these goods 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 these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were France (31%), Germany (26%) and Portugal (20%), out of total imports of £10.5m.

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Typical products

Everyday names, not part of the legal text.