Subheading · Chapter 84 · Heading 8419

8419.11

8419.11: Instantaneous gas water heaters

8419.11 is the HS subheading for instantaneous gas water heaters, under heading 8419 in 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: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8419 11 00 00 Instantaneous gas water heaters 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 2

  • 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

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£6.4m-6.8% · previous 12 months
Average import price£11.67 per kg
Jan 2024: £501kFeb 2024: £363kMar 2024: £618kApr 2024: £907kMay 2024: £703kJun 2024: £1.2mJul 2024: £487kAug 2024: £267kSept 2024: £616kOct 2024: £533kNov 2024: £587kDec 2024: £237kJan 2025: £465kFeb 2025: £285kMar 2025: £649kApr 2025: £943kMay 2025: £973kJun 2025: £379kJul 2025: £786kAug 2025: £365kSept 2025: £724kOct 2025: £380kNov 2025: £225kDec 2025: £753kJan 2026: £594kFeb 2026: £249kMar 2026: £396kApr 2026: £617kMay 2026: £607kJun 2026: £836kJul 2026: £717kAug 2026: £256k 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
China £2.4m 37.6% -21.7%
United States £1.2m 18.2% +749.7%
Japan £1.1m 17.4% +10.3%
Netherlands £580k 9.1% +73.3%
Italy £381k 6% -29.9%
Germany £285k 4.5% +12,937.3%
Vietnam £165k 2.6% +171%
United Kingdom £79k 1.2% -88.9%

Same subheading in other tariffs

World trade in 2024

8419.11 · US$1.6bn

Trade value (US$) no reported trade < US$228kUS$228k+US$2m+US$9m+> US$381m

Exports: 96
  1. Japan: US$431m
  2. South Korea: US$409m
  3. China: US$381m
  4. Mexico: US$93m
  5. United States: US$77m
  6. Portugal: US$64m
  7. Italy: US$33m
  8. Germany: US$22m
  9. Taiwan: US$11m
  10. Malaysia: US$9m
  11. Poland: US$9m
  12. United Kingdom: US$9m
  13. Netherlands: US$9m
  14. Canada: US$7m
  15. Vietnam: US$7m
  16. Belgium: US$7m
  17. Türkiye: US$7m
  18. Chile: US$6m
  19. Spain: US$6m
  20. Slovakia: US$4m
  21. Brazil: US$2m
  22. France: US$2m
  23. South Africa: US$2m
  24. Denmark: US$2m
  25. Egypt: US$2m
  26. Colombia: US$1m
  27. Austria: US$1m
  28. Australia: US$1m
  29. India: US$1m
  30. Switzerland: US$1m
  31. Kazakhstan: US$983k
  32. Czechia: US$923k
  33. Ireland: US$738k
  34. Latvia: US$678k
  35. Tunisia: US$666k
  36. Singapore: US$663k
  37. Philippines: US$501k
  38. Russia: US$471k
  39. United Arab Emirates: US$422k
  40. Thailand: US$389k
  41. Romania: US$366k
  42. Indonesia: US$354k
  43. Hong Kong SAR China: US$300k
  44. Iran: US$271k
  45. Bulgaria: US$234k
  46. Hungary: US$228k
  47. Kuwait: US$207k
  48. Sweden: US$207k
  49. Israel: US$202k
  50. Uzbekistan: US$158k
  51. Slovenia: US$145k
  52. Norway: US$144k
  53. Armenia: US$144k
  54. Serbia: US$124k
  55. New Zealand: US$122k
  56. Finland: US$122k
  57. Greece: US$110k
  58. Iceland: US$99k
  59. Ukraine: US$72k
  60. Peru: US$53k

Top exporters

RankCountryValueShare
1 Japan US$431m 26.5%
2 South Korea US$409m 25.2%
3 China US$381m 23.4%
4 Mexico US$93m 5.7%
5 United States US$77m 4.8%
6 Portugal US$64m 3.9%
7 Italy US$33m 2%
8 Germany US$22m 1.3%
9 Taiwan US$11m 0.7%
10 Malaysia US$9m 0.6%

Top importers

RankCountryValueShare
1 United States US$748m 46%
2 Mexico US$125m 7.7%
3 Canada US$118m 7.2%
4 Australia US$87m 5.4%
5 Italy US$61m 3.7%
6 Chile US$41m 2.5%
7 Hong Kong SAR China US$39m 2.4%
8 Spain US$39m 2.4%
9 China US$38m 2.4%
10 Russia US$28m 1.7%

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.

  • 8%median duty
  • 31number of duty-free countries (MFN)
  • 60%highest: Egypt, Iran, Morocco

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 26% 15% – 30% 2023
Angola 0% 2023 · HS 2017
Anguilla 7.5% 0% – 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 20% 2023 · HS 2017
Armenia 5% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 5% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 5% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 7.5% 0% – 15% 2023
Brazil 20% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 0% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 20% 2023
Canada 6.5% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 8% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 60% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 20% 2023
Eswatini 7.5% 0% – 15% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 2.6% 2023
Fiji 0% 2023
French Polynesia 10% 2023
Gabon 20% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 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 8.8% 7.5% – 10% 2023
Indonesia 7.5% 5% – 10% 2023
Iran 44% 32% – 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 13% 0% – 25% 2023
Kazakhstan 5% 2023
Kenya 0% 2023
Kiribati 25% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 7.5% 0% – 15% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 2.9%* 0.8% – 4.2% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 0% 2021 · HS 2017
Malaysia 15% 0% – 30% 2023
Maldives 20% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 10% 2023 · HS 2017
Morocco 40% 2023
Mozambique 5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 7.5% 0% – 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 18% 16% – 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 6.7% 0% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 20% 2023 · HS 2017
Peru 11% 2023 · HS 2017
Philippines 0.5% 0% – 1% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 7.5% 0% – 15% 2023
South Korea 8% 2023
Sri Lanka 0% 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 10% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 2.7%* 0.8% – 4% 2023
Syria 30% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 0% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 2.6% 2023
Tuvalu 19% 2017 · HS 2017
Uganda 0% 2023
Ukraine 2% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 5%* 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 10% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.2% 0% – 0.4% 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
74181 Instantaneous gas water-heaters
End use (BEC Rev. 5)
Capital goods · BEC 312010
CPC 2.1 product
44826 Water heaters, instantaneous or storage, non-electric
ISIC Rev. 4 activity
2819 Manufacture of other general-purpose machinery

Earlier HS editions

HSCode
20178419.11changed
20128419.11changed
20078419.11changed
20028419.11changed
19968419.11changed
19928419.11changed

Correspondence tables of the United Nations Statistics Division (UNSD)

The UK Global Tariff has one tariff line for subheading 8419.11; the duty is duty-free.

Subheading 8419.11 is a single line in the EU Combined Nomenclature, where the duty is 2.6%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of instantaneous gas water heaters into the UK came to £6.4m between September 2025 and August 2026 (down 7% on the year before); China supplied 38%, followed by United States.

In 2024, countries exported instantaneous gas water heaters worth US$1.6bn (+13.4% year on year).

The largest exporter was Japan (US$431m), followed by South Korea.

Questions and answers

What is the HS code for instantaneous gas water heaters?

Instantaneous gas water heaters fall under HS subheading 8419.11, part of heading 8419, in section XVI of the Harmonized System.

What is the import duty on instantaneous gas water heaters in the UK?

Under the UK Global Tariff, imports under 8419.11 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 instantaneous gas water heaters in the EU?

Under the EU Combined Nomenclature, imports under 8419.11 from countries without a preferential agreement are charged at 2.6%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most instantaneous gas water heaters?

Japan, with US$431m in 2024 (26.5% of world exports).

Which countries can export instantaneous gas water heaters 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 instantaneous gas water heaters?

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 instantaneous gas water heaters from?

In the 12 months to August 2026, the largest suppliers were China (38%), United States (18%) and Japan (17%), out of total imports of £6.4m.

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