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$2bn

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%

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$2bn (+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.