Subheading · Chapter 84 · Heading 8418
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
Rates by national line · UK Global Tariff
UK lines →- 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 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 |
|---|---|---|---|
| £3.3m | 31.1% | +12% | |
| £2.7m | 26% | -22.8% | |
| £2m | 19.5% | +14.7% | |
| £1m | 9.9% | +0.5% | |
| £401k | 3.8% | -14% | |
| £345k | 3.3% | +536.5% | |
| £331k | 3.2% | -46.6% | |
| £109k | 1% | -38% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$107kUS$107k+US$1m+US$13m+> US$24m
Exports: 100
- China: US$55m
- Italy: US$31m
- United States: US$24m
- Germany: US$24m
- Mexico: US$22m
- Canada: US$18m
- Portugal: US$18m
- Spain: US$18m
- Türkiye: US$14m
- Malaysia: US$13m
- Thailand: US$13m
- Argentina: US$9m
- France: US$9m
- Sweden: US$7m
- Netherlands: US$5m
- Cambodia: US$4m
- South Korea: US$3m
- Singapore: US$3m
- South Africa: US$3m
- Taiwan: US$3m
- United Arab Emirates: US$3m
- United Kingdom: US$2m
- Croatia: US$2m
- Brazil: US$2m
- Russia: US$1m
- Lithuania: US$1m
- Philippines: US$920k
- Austria: US$880k
- Japan: US$807k
- Denmark: US$786k
- Norway: US$784k
- Slovenia: US$733k
- Czechia: US$660k
- India: US$625k
- Switzerland: US$595k
- Poland: US$462k
- Greece: US$449k
- Egypt: US$449k
- Costa Rica: US$421k
- Kuwait: US$401k
- Vietnam: US$391k
- Ireland: US$383k
- Lebanon: US$195k
- Luxembourg: US$174k
- Belgium: US$160k
- Finland: US$135k
- Hong Kong SAR China: US$126k
- Colombia: US$121k
- Albania: US$112k
- Slovakia: US$107k
- Australia: US$96k
- Jordan: US$83k
- Serbia: US$80k
- Ukraine: US$77k
- Romania: US$71k
- Hungary: US$58k
- Dominican Republic: US$55k
- Ecuador: US$54k
- Latvia: US$46k
- Indonesia: US$43k
Trade value (US$) no reported trade < US$284kUS$284k+US$1m+US$5m+> US$12m
Imports: 184
- United States: US$45m
- Italy: US$15m
- United Kingdom: US$15m
- Dominican Republic: US$15m
- Canada: US$13m
- Japan: US$12m
- Australia: US$12m
- Thailand: US$10m
- Mexico: US$10m
- France: US$10m
- Germany: US$9m
- Ecuador: US$8m
- Spain: US$8m
- Saudi Arabia: US$6m
- Portugal: US$6m
- Finland: US$6m
- Switzerland: US$5m
- Brazil: US$5m
- Netherlands: US$5m
- India: US$4m
- Taiwan: US$4m
- Belgium: US$4m
- Malaysia: US$4m
- Vietnam: US$3m
- South Korea: US$3m
- Indonesia: US$3m
- Norway: US$3m
- Denmark: US$3m
- Argentina: US$3m
- Tunisia: US$3m
- Colombia: US$2m
- Romania: US$2m
- Austria: US$2m
- Poland: US$2m
- Greece: US$2m
- Paraguay: US$2m
- Türkiye: US$2m
- Hong Kong SAR China: US$2m
- Sweden: US$2m
- Singapore: US$2m
- China: US$2m
- Philippines: US$2m
- Chile: US$2m
- South Africa: US$2m
- Egypt: US$1m
- Czechia: US$1m
- Nicaragua: US$1m
- Kazakhstan: US$1m
- Uruguay: US$1m
- Bulgaria: US$1m
- Peru: US$1m
- Libya: US$994k
- Mozambique: US$981k
- Kuwait: US$949k
- Ireland: US$910k
- Mauritius: US$909k
- Slovenia: US$837k
- Panama: US$819k
- United Arab Emirates: US$819k
- Hungary: US$813k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$55m | 17.3% | |
| 2 | US$31m | 9.7% | |
| 3 | US$24m | 7.6% | |
| 4 | US$24m | 7.5% | |
| 5 | US$22m | 6.9% | |
| 6 | US$18m | 5.7% | |
| 7 | US$18m | 5.6% | |
| 8 | US$18m | 5.6% | |
| 9 | US$14m | 4.4% | |
| 10 | US$13m | 4.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$45m | 14% | |
| 2 | US$15m | 4.8% | |
| 3 | US$15m | 4.8% | |
| 4 | US$15m | 4.6% | |
| 5 | US$13m | 4.2% | |
| 6 | US$12m | 3.7% | |
| 7 | US$12m | 3.6% | |
| 8 | US$10m | 3.2% | |
| 9 | US$10m | 3% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 30% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 16% | 2023 · HS 2017 | ||
| 12% | 2023 | ||
| 22% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 12% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 13% | 0% – 20% | 2023 | |
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 3% | 0% – 6% | 2023 | |
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 9% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 20% | 2023 | ||
| 13% | 0% – 20% | 2023 | |
| 5% | 2021 · HS 2017 | ||
| 2.2% | 2023 | ||
| 0% | 2023 | ||
| 13% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 12% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 30% | 2020 · HS 2017 | ||
| 13% | 0% – 20% | 2023 | |
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5.3%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 5% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 13% | 0% – 20% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 12% | 2017 · HS 2017 | ||
| 15% | 2023 | ||
| 15% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 13% | 0% – 20% | 2023 | |
| 8% | 2023 | ||
| 13% | 0% – 20% | 2023 | |
| 5% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 25% | 10% – 40% | 2021 · HS 2017 | |
| 5% | 2023 · HS 2007 | ||
| 3.8%* | 2023 | ||
| 5% | 2020 · HS 2012 | ||
| 10% | 2021 · HS 2012 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 2.2% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 10% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 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
| HS | Code | |
|---|---|---|
| 2017 | 8418.91 | changed |
| 2012 | 8418.91 | changed |
| 2007 | 8418.91 | changed |
| 2002 | 8418.91 | changed |
| 1996 | 8418.91 | changed |
| 1992 | 8418.91 | changed |
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.
Typical products
Everyday names, not part of the legal text.