Subheading · Chapter 84 · Heading 8421
8421.23: Oil or petrol filters for internal combustion engines
Oil and fuel filters for engines
8421.23 is the HS subheading for oil and fuel filters for engines, under heading 8421 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8421 23 00 00 Oil or petrol filters for internal combustion engines
- 8421 23 00 10 For use in civil aircraft Free
- 8421 23 00 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 1 of 2 lines
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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £33.5m | 13.2% | -18.4% | |
| £29.2m | 11.5% | -11.3% | |
| £26.5m | 10.4% | +6% | |
| £26.3m | 10.4% | -13.1% | |
| £22.5m | 8.9% | +2.2% | |
| £21.9m | 8.6% | +100.5% | |
| £13m | 5.1% | -5.2% | |
| £9.6m | 3.8% | +24.3% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$92kUS$92k+US$6m+US$88m+> US$455m
Exports: 209
- Germany: US$1.5bn
- China: US$1.5bn
- United States: US$1.1bn
- Mexico: US$714m
- Czechia: US$603m
- France: US$455m
- Poland: US$380m
- Japan: US$290m
- Italy: US$241m
- Thailand: US$233m
- South Korea: US$226m
- Türkiye: US$210m
- Belgium: US$206m
- United Kingdom: US$195m
- Austria: US$191m
- Tunisia: US$180m
- Indonesia: US$158m
- India: US$154m
- Netherlands: US$120m
- Bulgaria: US$88m
- Spain: US$74m
- Morocco: US$67m
- Brazil: US$66m
- Vietnam: US$63m
- Sweden: US$62m
- Taiwan: US$60m
- South Africa: US$49m
- Hungary: US$47m
- Malaysia: US$47m
- Canada: US$45m
- Singapore: US$41m
- Slovenia: US$41m
- Bosnia & Herzegovina: US$37m
- Finland: US$31m
- Slovakia: US$26m
- Kazakhstan: US$19m
- Lithuania: US$16m
- Denmark: US$14m
- Philippines: US$14m
- Colombia: US$13m
- Argentina: US$12m
- Romania: US$12m
- Australia: US$12m
- United Arab Emirates: US$11m
- Portugal: US$9m
- Russia: US$8m
- Norway: US$7m
- Bahrain: US$6m
- Croatia: US$6m
- Switzerland: US$6m
- Cyprus: US$5m
- Latvia: US$5m
- Luxembourg: US$4m
- Ukraine: US$4m
- Ireland: US$3m
- Hong Kong SAR China: US$3m
- Estonia: US$3m
- Greece: US$3m
- Nauru: US$3m
- Serbia: US$2m
Trade value (US$) no reported trade < US$5mUS$5m+US$30m+US$113m+> US$307m
Imports: 223
- United States: US$1.4bn
- Germany: US$764m
- Canada: US$425m
- France: US$410m
- United Kingdom: US$362m
- Belgium: US$338m
- Poland: US$307m
- Italy: US$282m
- Mexico: US$277m
- Türkiye: US$262m
- Australia: US$225m
- China: US$209m
- Brazil: US$198m
- Spain: US$198m
- Russia: US$187m
- Netherlands: US$179m
- United Arab Emirates: US$167m
- Japan: US$166m
- Hungary: US$162m
- Czechia: US$139m
- Singapore: US$128m
- Indonesia: US$125m
- India: US$113m
- Sweden: US$102m
- Romania: US$101m
- South Africa: US$100m
- Saudi Arabia: US$99m
- Ukraine: US$82m
- Austria: US$81m
- Chile: US$76m
- South Korea: US$75m
- Argentina: US$73m
- Peru: US$71m
- Kazakhstan: US$71m
- Malaysia: US$67m
- Colombia: US$64m
- Slovakia: US$62m
- Thailand: US$58m
- Iraq: US$46m
- Portugal: US$44m
- Switzerland: US$40m
- Lithuania: US$40m
- Egypt: US$40m
- Finland: US$39m
- Taiwan: US$39m
- Philippines: US$38m
- Ireland: US$35m
- Norway: US$35m
- Bulgaria: US$34m
- Ecuador: US$34m
- Kyrgyzstan: US$33m
- Croatia: US$33m
- Denmark: US$32m
- Serbia: US$31m
- Vietnam: US$30m
- Israel: US$30m
- Morocco: US$29m
- Guatemala: US$29m
- New Zealand: US$28m
- Greece: US$28m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1.5bn | 15.6% | |
| 2 | US$1.5bn | 15.5% | |
| 3 | US$1.1bn | 11.1% | |
| 4 | US$714m | 7.3% | |
| 5 | US$603m | 6.2% | |
| 6 | US$455m | 4.7% | |
| 7 | US$380m | 3.9% | |
| 8 | US$290m | 3% | |
| 9 | US$241m | 2.5% | |
| 10 | US$233m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1.4bn | 14.6% | |
| 2 | US$764m | 7.9% | |
| 3 | US$425m | 4.4% | |
| 4 | US$410m | 4.2% | |
| 5 | US$362m | 3.7% | |
| 6 | US$338m | 3.5% | |
| 7 | US$307m | 3.2% | |
| 8 | US$282m | 2.9% | |
| 9 | US$277m | 2.8% | |
| 10 | US$262m | 2.7% |
Import duty on this product around the world 164
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
- 27number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Pakistan
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 10% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 30% | 2021 · HS 2007 | ||
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 5% | 0% – 15% | 2023 · HS 2017 | |
| 45% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 30% | 2022 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 35% | 2023 | ||
| 10% | 2022 | ||
| 5% | 2023 · HS 2017 | ||
| 2.5% | 0% – 5% | 2022 | |
| 8% | 0% – 16% | 2023 | |
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 0% – 10% | 2023 · HS 2017 | |
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 8% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 9% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 30% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 2.5% | 0% – 5% | 2023 · HS 2017 | |
| 20% | 2019 · HS 2017 | ||
| 10% | 2022 | ||
| 10% | 2023 | ||
| 8% | 0% – 16% | 2023 | |
| 5% | 2021 · HS 2017 | ||
| 1.7% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2012 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 12% | 2022 · HS 2017 | ||
| 25% | 2023 | ||
| 0% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 25% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 8% | 0% – 16% | 2023 | |
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 1.9%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 13% | 0% – 25% | 2023 | |
| 23% | 0% – 50% | 2023 | |
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 13% | 10% – 15% | 2023 · HS 2017 | |
| 21% | 2.5% – 40% | 2023 | |
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 8% | 0% – 16% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 35% | 2023 | ||
| 12% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 8% | 0% – 16% | 2023 | |
| 8% | 2023 | ||
| 10% | 0% – 20% | 2023 | |
| 25% | 2023 | ||
| 30% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 25% | 2023 · HS 2007 | ||
| 1.4%* | 2023 | ||
| 7.5% | 5% – 10% | 2020 · HS 2012 | |
| 5% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 8.3% | 5% – 10% | 2023 | |
| 5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 30% | 2023 · HS 2012 | ||
| 12% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0.7% | 0% – 2% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 0% | 2023 | ||
| 2.5% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 5% | 0% – 15% | 2023 | |
| 10% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 15% | 2023 | ||
| 0.1% | 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
- 74363 Oil/petrol filters for internal combustion engines
- End use (BEC Rev. 5)
- Capital goods · BEC 512010
- CPC 2.1 product
- 43915 Oil filters, petrol filters and air intake filters for internal combustion engines
- ISIC Rev. 4 activity
- 2819 Manufacture of other general-purpose machinery
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8421.23 | changed |
| 2012 | 8421.23 | changed |
| 2007 | 8421.23 | changed |
| 2002 | 8421.23 | changed |
| 1996 | 8421.23 | changed |
| 1992 | 8421.23 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 11
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.
- N355172 U.S. CBP
The tariff classification of filters from Italy
- N355150 U.S. CBP
The tariff classification and country of origin of an oil filter
- N354624 U.S. CBP
The tariff classification and country of origin of an oil filter
- N353214 U.S. CBP
The tariff classification and country of origin of an oil filter
- N353216 U.S. CBP
The tariff classification and country of origin of an oil filter
- N353476 U.S. CBP
The tariff classification and country of origin of an oil filter
- 600015645 HMRC
Fuel filter for a vehicle internal combustion engine. It is made of pleated paper media, with some synthetic filter media for durability, and it has plastic end caps. The fuel filter is packaged in an individual branded cardboard carton.
11 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.
-
UK Trade Tariff: measure changes on 1015 commodity codes
Trade Tariff changes 2026-09-29 · Source: trade-tariff.service.gov.uk
-
The Iran (Sanctions) (Amendment) Regulations 2026
S.I. 2026/983 · Source: legislation.gov.uk
-
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
-
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
The UK Global Tariff divides subheading 8421.23 into 2 tariff lines; the duty is duty-free.
Subheading 8421.23 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 oil and fuel filters for engines into the UK came to £253.6m between September 2025 and August 2026 (up 1% on the year before); United States supplied 13%, followed by Germany.
In 2024, countries exported oil and fuel filters for engines worth US$9.7bn (+3.3% year on year).
The largest exporter was Germany (US$1.5bn), followed by China.
Products classified here
Questions and answers
What is the HS code for oil or petrol filters for internal combustion engines?
Oil or petrol filters for internal combustion engines fall under HS subheading 8421.23, part of heading 8421, in section XVI of the Harmonized System.
What is the import duty on oil or petrol filters for internal combustion… in the UK?
Under the UK Global Tariff, imports under 8421.23 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 oil or petrol filters for internal combustion… in the EU?
Under the EU Combined Nomenclature, imports under 8421.23 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 oil or petrol filters for internal combustion…?
Germany, with US$1.5bn in 2024 (15.6% of world exports).
Which countries can export oil and fuel filters for engines 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 oil and fuel filters for engines?
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 oil and fuel filters for engines from?
In the 12 months to August 2026, the largest suppliers were United States (13%), Germany (12%) and Czechia (10%), out of total imports of £253.6m.
Typical products
- air filter elements
- fuel filters
- fuel filters for internal combustion engines
- oil filters for internal combustion engines
Everyday names, not part of the legal text.