Subheading · Chapter 84 · Heading 8419

8419.60

8419.60: Machinery for liquefying air or other gases

Air and gas liquefying machinery

8419.60 is the HS subheading for air and gas liquefying machinery, 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: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8419 60 00 00 Machinery for liquefying air or other gases 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
    • 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£11.8m-52.9% · previous 12 months
Average import price£38.42 per kg
Jan 2024: £837kFeb 2024: £1.5mMar 2024: £1.2mApr 2024: £698kMay 2024: £889kJun 2024: £140kJul 2024: £2.1mAug 2024: £1.6mSept 2024: £318kOct 2024: £321kNov 2024: £761kDec 2024: £514kJan 2025: £510kFeb 2025: £1.4mMar 2025: £8.1mApr 2025: £4.6mMay 2025: £2.9mJun 2025: £4.3mJul 2025: £819kAug 2025: £513kSept 2025: £6.6mOct 2025: £548kNov 2025: £282kDec 2025: £896kJan 2026: £160kFeb 2026: £99kMar 2026: £611kApr 2026: £1mMay 2026: £271kJun 2026: £870kJul 2026: £355kAug 2026: £90k 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
United Arab Emirates £5.7m 48.3% —
Netherlands £1.6m 13.3% +6.6%
France £1m 8.8% +1,873.9%
United States £1m 8.5% +175%
Spain £430k 3.6% -94.9%
Canada £424k 3.6% —
Italy £410k 3.5% -96%
Denmark £341k 2.9% +4,092.4%

Same subheading in other tariffs

World trade in 2024

8419.60 · US$1bn

Trade value (US$) no reported trade < US$460kUS$460k+US$6m+US$47m+> US$123m

Exports: 84
  1. China: US$509m
  2. Italy: US$130m
  3. Indonesia: US$123m
  4. United States: US$101m
  5. Spain: US$70m
  6. India: US$58m
  7. Netherlands: US$58m
  8. Germany: US$53m
  9. France: US$47m
  10. Japan: US$23m
  11. United Arab Emirates: US$22m
  12. Switzerland: US$22m
  13. Denmark: US$21m
  14. Canada: US$16m
  15. Malaysia: US$12m
  16. South Korea: US$11m
  17. Türkiye: US$9m
  18. Brazil: US$9m
  19. Hungary: US$9m
  20. Pakistan: US$6m
  21. Belgium: US$6m
  22. South Africa: US$5m
  23. Czechia: US$5m
  24. Jordan: US$5m
  25. Argentina: US$5m
  26. Taiwan: US$4m
  27. United Kingdom: US$4m
  28. Austria: US$3m
  29. Australia: US$3m
  30. Singapore: US$2m
  31. Norway: US$2m
  32. Poland: US$2m
  33. Finland: US$2m
  34. Mexico: US$2m
  35. Israel: US$2m
  36. Greece: US$1m
  37. Slovakia: US$888k
  38. Sweden: US$724k
  39. Portugal: US$663k
  40. New Zealand: US$631k
  41. Thailand: US$460k
  42. Georgia: US$387k
  43. Bahrain: US$373k
  44. Ireland: US$282k
  45. Croatia: US$257k
  46. Hong Kong SAR China: US$184k
  47. Lithuania: US$176k
  48. Saudi Arabia: US$176k
  49. Romania: US$173k
  50. Slovenia: US$157k
  51. Kazakhstan: US$128k
  52. Chile: US$118k
  53. Morocco: US$86k
  54. Serbia: US$80k
  55. Qatar: US$75k
  56. Mozambique: US$39k
  57. Costa Rica: US$32k
  58. Zambia: US$32k
  59. Trinidad & Tobago: US$25k
  60. Egypt: US$21k

Top exporters

RankCountryValueShare
1 China US$509m 37.2%
2 Italy US$130m 9.5%
3 Indonesia US$123m 9%
4 United States US$101m 7.4%
5 Spain US$70m 5.1%
6 India US$58m 4.2%
7 Netherlands US$58m 4.2%
8 Germany US$53m 3.9%
9 France US$47m 3.5%
10 Japan US$23m 1.7%

Top importers

RankCountryValueShare
1 Australia US$219m 16%
2 United States US$164m 12%
3 South Korea US$111m 8.1%
4 India US$89m 6.5%
5 China US$87m 6.4%
6 Canada US$57m 4.1%
7 Saudi Arabia US$50m 3.6%
8 Indonesia US$35m 2.6%
9 Qatar US$32m 2.4%
10 Brazil US$28m 2.1%

Binding rulings for similar goods 1

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.

  • H302168 U.S. CBP 8 January 2021 · 8419.60.50

    Revocation of NY N300353; Classification of a distillation refining module

The UK Global Tariff has one tariff line for subheading 8419.60; the duty is duty-free.

Subheading 8419.60 is a single line in the EU Combined Nomenclature, where the duty is 1.7%.

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 air and gas liquefying machinery into the UK came to £11.8m between September 2025 and August 2026 (down 53% on the year before); United Arab Emirates supplied 48%, followed by Netherlands.

In 2024, countries exported air and gas liquefying machinery worth US$1bn (+7.8% year on year).

The largest exporter was China (US$509m), followed by Italy.

Questions and answers

What is the HS code for machinery for liquefying air or other gases?

Machinery for liquefying air or other gases fall under HS subheading 8419.60, part of heading 8419, in section XVI of the Harmonized System.

What is the import duty on machinery for liquefying air or other gases in the UK?

Under the UK Global Tariff, imports under 8419.60 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 machinery for liquefying air or other gases in the EU?

Under the EU Combined Nomenclature, imports under 8419.60 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most machinery for liquefying air or other gases?

China, with US$509m in 2024 (37.2% of world exports).

Which countries can export air and gas liquefying machinery 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 air and gas liquefying machinery?

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 air and gas liquefying machinery from?

In the 12 months to August 2026, the largest suppliers were United Arab Emirates (48%), Netherlands (13%) and France (9%), out of total imports of £11.8m.