Subheading · Chapter 84 · Heading 8418

8418.99

8418.99: Refrigerators, freezers and other refrigerating or freezing: parts, other

Refrigeration equipment parts

Official description Other

8418.99 is the HS subheading for refrigeration equipment parts, under heading 8418 in chapter 84.

What you pay

Importing into UK

Customs duty Free standard rate · across 12 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8418 99 00 00 Other
  2. 8418 99 10 00 Evaporators and condensers, excluding those for refrigerators of the household type Free
  3. 8418 99 10 10 For use in certain types of aircraft Free
  4. Other Free
  5. 8418 99 10 81 Pre-charged with hydrofluorocarbons (hfcs) Free
  6. 8418 99 10 87 Other Free
  7. 8418 99 90 00 Other Free
  8. 8418 99 90 10 Of refrigerating equipment adapted to the air-conditioning system, for use in certain types of aircraft Free
  9. 8418 99 90 20 Aluminium connecting block for connecting to a condenser manifold in welding process: -hardened to t6 or t5 temper, -with a weight of not more than 150 g, -with a length of 20 mm or more but not more than 150 mm, -with a fixing rail in one piece Free
  10. 8418 99 90 30 Receiver dryer profile for connecting to a condenser manifold in welding process with: -a braze flatness of not more than 0.2 mm, -a weight of 100 g or more but not more than 600 g, -a fixing rail in one piece Free
  11. 8418 99 90 50 Heat exchanger evaporator, used in domestic refrigerators and freezers and their combinations: -with external dimensions of 362 mm x 244 mm x 60 mm or more but not more than 398.4 mm x 503 mm x 60 mm, -with 229 mm to 307 mm aluminium radiator fins with external dimensions of 60 mm x 26.7 mm or more but not more than 60.2 mm x 27.3 mm, -with an aluminium tube with an external diameter of 8.3 mm or more but not more than 8.5 mm, -with not more than two heaters with a power of 40 w or more but not more than 140 w, equipped with cables with connectors, -with or without two thermal fuses with a melting point of 77 °c, equipped with cables with connectors Free
  12. 8418 99 90 60 Condenser for refrigerators or refrigerators with freezers of the household type equipped at least with: -a steel pipe with a diameter from 4.68 mm to 4.81 mm, a wall thickness from 0.52 mm to 0.65 mm, -26-30 pcs of horizontal pipe sections, each straight with a length from 450 mm to 455 mm, placed every 40 mm between each horizontal part, -from 112 to 174 pcs welded steel rods with a diameter of 1.3 mm and a length of 1 002 mm or more but not more than 1 322 mm, -3 clips, -4 brackets welded between the rods Free
  13. 8418 99 90 70 Household appliances condenser, being a type of heat exchanger, made entirely of aluminium a3102, a3003, a4045 or a4343, consisting of two vertical pipes and arranged horizontally between them 16 parallel flat tubes with fins, with: -one vertical pipe with inlet and outlet tubes, -a width of 297 mm or more, but not more than 373 mm, -a height of 154 mm or more, but not more than 158 mm, -a depth of 17 mm or more, but not more than 23 mm, -a flatness tolerance of less than 2 mm for the fin pack within the condenser core, -a weight of 224 g or more, but not more than 283 g Free
  14. 8418 99 90 80 An evaporator being a type of heat exchanger, consisting of aluminium pipes with copper ends enclosed with aluminium radiators: -measuring 337 x 237 x 17 mm or more, but not more than 868 x 399 x 78 mm, -with a total weight of a set of 236 g or more, but not more than 1 750 g, -with a fixed sensor, -with or without noise absorber, -with 2, 5 or 7 control and power connection pins terminated with sensor temperature type of socket, with or without heater and fuse type of socket, for use in the manufacture of products of subheadings 8418 10, 8418 21, 8418 40 Free
  15. Other Free
  16. 8418 99 90 91 Pre-charged with hydrofluorocarbons (hfcs) Free
  17. 8418 99 90 99 Other 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 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 12 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 on restricted goods and technologies
    Applies to goods from
    Iran, North Korea
    Legal act
    S.I. 2019/461, S.I. 2019/411
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure
    Tariff lines
    on 3 of 12 lines
  • 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 8 of 12 lines

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£182.6m-4.9% · previous 12 months
Average import price£14.31 per kg
Jan 2024: £13.6mFeb 2024: £11.9mMar 2024: £16.5mApr 2024: £17.2mMay 2024: £17.9mJun 2024: £18.6mJul 2024: £18.2mAug 2024: £15.5mSept 2024: £16.3mOct 2024: £18mNov 2024: £15.8mDec 2024: £15.8mJan 2025: £15.7mFeb 2025: £13.7mMar 2025: £18mApr 2025: £15.7mMay 2025: £16.4mJun 2025: £14.6mJul 2025: £18.2mAug 2025: £13.9mSept 2025: £16.2mOct 2025: £16.4mNov 2025: £15.3mDec 2025: £15.2mJan 2026: £13.4mFeb 2026: £14.3mMar 2026: £16.6mApr 2026: £14.2mMay 2026: £15.3mJun 2026: £17.3mJul 2026: £15.8mAug 2026: £12.7m 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
Italy £21.1m 11.6% -12%
China £19.7m 10.8% +0.2%
Japan £18.9m 10.4% -16.4%
Poland £18.3m 10% +26%
France £12.8m 7% -23.4%
Germany £12.3m 6.7% +25.9%
Czechia £11.9m 6.5% +27.5%
Türkiye £10.2m 5.6% -25%

Same subheading in other tariffs

World trade in 2024

8418.99 · US$8.4bn

Trade value (US$) no reported trade < US$154.1kUS$154.1k+US$12.2m+US$122.6m+> US$412.1m

Exports: 174
  1. China: US$2.1bn
  2. Italy: US$711.4m
  3. Mexico: US$583.4m
  4. United States: US$510.3m
  5. Germany: US$479.7m
  6. South Korea: US$412.1m
  7. Czechia: US$389.1m
  8. France: US$309.1m
  9. Türkiye: US$307.5m
  10. Poland: US$292m
  11. Netherlands: US$187.7m
  12. Canada: US$183.6m
  13. Spain: US$162.8m
  14. Thailand: US$133m
  15. Sweden: US$127.7m
  16. Japan: US$125.7m
  17. Malaysia: US$122.6m
  18. Denmark: US$105.9m
  19. Indonesia: US$101.6m
  20. Ireland: US$90.2m
  21. India: US$79.2m
  22. Belgium: US$73.4m
  23. Vietnam: US$73m
  24. Slovakia: US$68.3m
  25. Austria: US$66.7m
  26. United Kingdom: US$59.4m
  27. Portugal: US$52.6m
  28. Hungary: US$48.6m
  29. Romania: US$42.3m
  30. Brazil: US$39m
  31. Bulgaria: US$38.4m
  32. Taiwan: US$36.7m
  33. Slovenia: US$31.8m
  34. United Arab Emirates: US$26.5m
  35. Singapore: US$24.9m
  36. Egypt: US$19.1m
  37. Serbia: US$18m
  38. South Africa: US$17.4m
  39. Philippines: US$16.9m
  40. Switzerland: US$12.9m
  41. Finland: US$12.3m
  42. Moldova: US$12.2m
  43. Greece: US$12m
  44. Lithuania: US$10.2m
  45. Morocco: US$8.3m
  46. Australia: US$7.4m
  47. Hong Kong SAR China: US$7m
  48. Estonia: US$5.6m
  49. New Zealand: US$5.3m
  50. Russia: US$4.9m
  51. Croatia: US$4.7m
  52. Guatemala: US$4.7m
  53. Argentina: US$4.6m
  54. Latvia: US$4.4m
  55. Chile: US$3.7m
  56. Colombia: US$3.4m
  57. Jordan: US$3.1m
  58. Bosnia & Herzegovina: US$2.5m
  59. Israel: US$2.4m
  60. Iceland: US$2.3m

Top exporters

RankCountryValueShare
1 China US$2.1bn 24.5%
2 Italy US$711.4m 8.5%
3 Mexico US$583.4m 7%
4 United States US$510.3m 6.1%
5 Germany US$479.7m 5.7%
6 South Korea US$412.1m 4.9%
7 Czechia US$389.1m 4.6%
8 France US$309.1m 3.7%
9 Türkiye US$307.5m 3.7%
10 Poland US$292m 3.5%

Top importers

RankCountryValueShare
1 United States US$1.3bn 15.5%
2 Mexico US$635.5m 7.6%
3 Germany US$611.4m 7.3%
4 France US$408.9m 4.9%
5 Italy US$339.9m 4.1%
6 Poland US$235.6m 2.8%
7 Spain US$225m 2.7%
8 United Kingdom US$224.8m 2.7%
9 Netherlands US$210.7m 2.5%
10 China US$180m 2.1%

Binding rulings for similar goods 4

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.

  • N361677 U.S. CBP 9 June 2026 · 8418.99.80.50

    The tariff classification of leveler nut assembly from China

  • H301861 U.S. CBP 14 September 2021 · 8418.99.80

    Revocation of NY N300351; Classification of Refrigerator Gaskets

  • N288177 U.S. CBP 7 August 2017 · 8418.99.80.60

    The tariff classification of a refrigerator motor harness assemblies from Thailand.

  • 600014340 HMRC 20 January 2026 – 19 January 2029 · 8418 99 90 99

    Suction line accumulators are installed in air conditioning and refrigeration systems where a sudden return of liquid down the suction line is possible. The primary function of a Suction Line Accumulator is to prevent a sudden surge of liquid refrigerant, or oil, from returning down the suction…

In the UK Global Tariff, subheading 8418.99 covers 12 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 8418.99 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 refrigeration equipment parts worth £182.6m (down 5% on the year before), at an average of £14.31 per kg; Italy supplied 12%, followed by China.

World trade in refrigeration equipment parts reached US$8.4bn in 2024, down 3.4% on 2023.

China was the largest exporter with 24.5% of the total, ahead of Italy.

Products classified here

Questions and answers

What is the HS code for refrigerators, freezers and other refrigerating or freezing: parts, other?

Refrigerators, freezers and other refrigerating or freezing: parts, other fall under HS subheading 8418.99, part of heading 8418, in section XVI of the Harmonized System.

What is the import duty on refrigerators, freezers and other refrigerating… in the UK?

Under the UK Global Tariff, imports under 8418.99 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 refrigerators, freezers and other refrigerating… in the EU?

Under the EU Combined Nomenclature, imports under 8418.99 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 refrigerators, freezers and other refrigerating…?

China, with US$2.1bn in 2024 (24.5% of world exports).

Which countries can export refrigeration equipment 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 Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on refrigeration equipment 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 refrigeration equipment parts from?

In the 12 months to August 2026, the largest suppliers were Italy (12%), China (11%) and Japan (10%), out of total imports of £182.6m.