Subheading · Chapter 84 · Heading 8419

8419.90

8419.90: Machinery, plant or laboratory equipment, whether: parts

Parts of industrial heating/cooling machinery

Official description Parts

8419.90 is the HS subheading for parts of industrial heating/cooling machinery, under heading 8419 in chapter 84.

What you pay

Importing into UK

Customs duty Free standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8419 90 00 00 Parts
  2. 8419 90 15 00 Of sterilisers of subheading 8419 20 00 Free
  3. 8419 90 85 00 Other
  4. 8419 90 85 10 Of heat exchange units, for use in civil aircraft Free
  5. 8419 90 85 40 Silicone or plastic keyboards, comprising: -parts of common metal, and -whether or not comprising parts of plastic, -epoxy resin reinforced with fiberglass or wood, -whether or not printed or surface-treated, -with or without electrical conductors, -with or without a membrane bonded to the keyboard, -with or without mono or multilayer protective film Free
  6. 8419 90 85 90 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 2 of 4 lines

Import requirements 3

  • 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 controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, North Korea
    Legal act
    S.I. 2019/411, S.I. 2019/461
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
    • 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)

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£178.1m-18.6% · previous 12 months
Average import price£24.22 per kg
Jan 2024: £18.9mFeb 2024: £17.6mMar 2024: £22.5mApr 2024: £23.9mMay 2024: £10.5mJun 2024: £16.1mJul 2024: £17mAug 2024: £15.7mSept 2024: £17.6mOct 2024: £21mNov 2024: £21.8mDec 2024: £19.7mJan 2025: £21.8mFeb 2025: £23.1mMar 2025: £18.2mApr 2025: £18mMay 2025: £14.3mJun 2025: £15.6mJul 2025: £15.2mAug 2025: £12.5mSept 2025: £13mOct 2025: £14mNov 2025: £14.9mDec 2025: £13.2mJan 2026: £10.7mFeb 2026: £14.1mMar 2026: £18.9mApr 2026: £14.5mMay 2026: £15.4mJun 2026: £17.2mJul 2026: £17.4mAug 2026: £14.6m 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 States £35.8m 20.1% +8.9%
Germany £22.6m 12.7% -3.9%
Italy £20.3m 11.4% +22.2%
China £17.3m 9.7% -1%
France £9.8m 5.5% -67.5%
Sweden £8.6m 4.8% +12.5%
Switzerland £7.4m 4.1% -16.9%
Netherlands £6.1m 3.4% +1.3%

Same subheading in other tariffs

World trade in 2024

8419.90 · US$9bn

Trade value (US$) no reported trade < US$190kUS$190k+US$13m+US$163m+> US$304m

Exports: 174
  1. China: US$2bn
  2. United States: US$775m
  3. Germany: US$767m
  4. Italy: US$734m
  5. France: US$314m
  6. Canada: US$304m
  7. Sweden: US$292m
  8. South Korea: US$269m
  9. Mexico: US$260m
  10. Switzerland: US$254m
  11. Netherlands: US$207m
  12. United Kingdom: US$190m
  13. Denmark: US$180m
  14. Japan: US$177m
  15. Spain: US$177m
  16. Portugal: US$163m
  17. India: US$163m
  18. Belgium: US$132m
  19. Poland: US$130m
  20. Austria: US$121m
  21. Taiwan: US$118m
  22. Czechia: US$108m
  23. Türkiye: US$95m
  24. Malaysia: US$77m
  25. Vietnam: US$75m
  26. Singapore: US$66m
  27. Thailand: US$62m
  28. Israel: US$58m
  29. Finland: US$53m
  30. Romania: US$51m
  31. Hungary: US$45m
  32. Slovakia: US$44m
  33. United Arab Emirates: US$40m
  34. Russia: US$37m
  35. Brazil: US$33m
  36. Slovenia: US$28m
  37. Australia: US$27m
  38. Estonia: US$20m
  39. Philippines: US$18m
  40. Greece: US$17m
  41. Indonesia: US$14m
  42. South Africa: US$13m
  43. Bulgaria: US$12m
  44. New Zealand: US$11m
  45. Ireland: US$9m
  46. Lithuania: US$8m
  47. Norway: US$7m
  48. Croatia: US$7m
  49. Hong Kong SAR China: US$7m
  50. Serbia: US$5m
  51. Argentina: US$5m
  52. Moldova: US$4m
  53. Bosnia & Herzegovina: US$4m
  54. Latvia: US$4m
  55. Cambodia: US$4m
  56. Iran: US$4m
  57. Luxembourg: US$3m
  58. Tunisia: US$3m
  59. Ukraine: US$3m
  60. Kazakhstan: US$3m

Top exporters

RankCountryValueShare
1 China US$2bn 21.1%
2 United States US$775m 8.9%
3 Germany US$767m 8.9%
4 Italy US$734m 8.5%
5 France US$314m 3.6%
6 Canada US$304m 3.5%
7 Sweden US$292m 3.4%
8 South Korea US$269m 3.1%
9 Mexico US$260m 3%
10 Switzerland US$254m 2.9%

Top importers

RankCountryValueShare
1 United States US$2bn 19.2%
2 Germany US$495m 5.7%
3 China US$430m 5%
4 Canada US$319m 3.7%
5 Mexico US$298m 3.4%
6 United Kingdom US$282m 3.3%
7 Netherlands US$278m 3.2%
8 Japan US$254m 2.9%
9 India US$229m 2.6%
10 Italy US$213m 2.5%

Binding rulings for similar goods 16

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.

  • N357787 U.S. CBP 3 February 2026 · 8419.90.95.80

    The tariff classification of a water-tube type heat exchanger from France and a fire-tube type heat exchanger from Poland

  • N356321 U.S. CBP 10 December 2025 · 8419.90.10.00

    The tariff classification and country of origin of a pool heater component

  • N351452 U.S. CBP 6 August 2025 · 8419.90.30.00

    The tariff classification of an intake manifold with a throttle body for an automobile from Mexico

  • N349825 U.S. CBP 20 June 2025 · 8419.90.30.00

    The tariff classification of machined castings from India

  • N347087 U.S. CBP 2 April 2025 · 8419.90.10.00

    The tariff classification of an ultra low-NOx burner from Italy

  • N345069 U.S. CBP 27 January 2025 · 8419.90.95.20

    The tariff classification of a cup tray from Switzerland and a front frame from the Czech Republic

  • 600010499 HMRC 20 May 2024 – 19 May 2027 · 8419 90 85 90

    Parts that are made from Brass, Copper Nickel and Aluminium Bronze for specific use in Heat Exchangers. The plates are cut to size and machined and drilled as per the customer's requirements. Each plate differs in the material, dimensions, machining and drilling patterns. Items are bespoke to…

16 rulings in total for this code

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Suspension · Applies from:

    Council Regulation (EU) 2026/1463 of 25 June 2026 amending Regulation (EU) 2021/2278 suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 of the European Parliament and of the Council on certain agricultural and industrial products

    CELEX 32026R1463 · Source: eur-lex.europa.eu

  2. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

In the UK Global Tariff, subheading 8419.90 covers 4 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 8419.90 into 2 tariff lines; the duty is between 0% and 1.7% (average 0.9%). 1 of them is duty-free.

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 parts of industrial heating/cooling machinery worth £178.1m (down 19% on the year before), at an average of £24.22 per kg; United States supplied 20%, followed by Germany.

World trade in parts of industrial heating/cooling machinery reached US$9bn in 2024, up 5.2% on 2023.

China was the largest exporter with 21.1% of the total, ahead of the United States.

Questions and answers

What is the HS code for machinery, plant or laboratory equipment, whether: parts?

Machinery, plant or laboratory equipment, whether: parts fall under HS subheading 8419.90, part of heading 8419, in section XVI of the Harmonized System.

What is the import duty on machinery, plant or laboratory equipment in the UK?

Under the UK Global Tariff, imports under 8419.90 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, plant or laboratory equipment in the EU?

Under the EU Combined Nomenclature, imports under 8419.90 from countries without a preferential agreement are charged at 0% to 1.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most machinery, plant or laboratory equipment?

China, with US$2bn in 2024 (21.1% of world exports).

Which countries can export parts of industrial heating/cooling 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 parts of industrial heating/cooling 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 parts of industrial heating/cooling machinery from?

In the 12 months to August 2026, the largest suppliers were United States (20%), Germany (13%) and Italy (11%), out of total imports of £178.1m.