Subheading · Chapter 84 · Heading 8476

8476.81

8476.81: Incorporating heating or refrigerating devices

Subheading 8476.81 belongs to heading 8476 (automatic goods-vending machines) in chapter 84.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 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. 8476 81 00 00 Incorporating heating or refrigerating devices Freep/st

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 2

  • 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)

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
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 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
    • C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • 9065
    • Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
    • 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£13m+52.2% · previous 12 months
Average import price£11.37 per kg
Jan 2024: £541kFeb 2024: £514kMar 2024: £653kApr 2024: £725kMay 2024: £347kJun 2024: £521kJul 2024: £676kAug 2024: £750kSept 2024: £1.1mOct 2024: £879kNov 2024: £558kDec 2024: £681kJan 2025: £447kFeb 2025: £793kMar 2025: £635kApr 2025: £831kMay 2025: £251kJun 2025: £555kJul 2025: £1.3mAug 2025: £462kSept 2025: £854kOct 2025: £825kNov 2025: £1.3mDec 2025: £1.2mJan 2026: £346kFeb 2026: £877kMar 2026: £1.7mApr 2026: £325kMay 2026: £1.6mJun 2026: £1.1mJul 2026: £1.7mAug 2026: £1.2m 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
Italy £6.5m 49.9% +51.1%
United States £2.4m 18.7% +34.2%
China £1.4m 10.4% +395.9%
Bulgaria £1.1m 8.6% +29.5%
Serbia £912k 7% +91.1%
Spain £188k 1.4% +8.3%
Croatia £109k 0.8% -33.9%
France £103k 0.8% —

Same subheading in other tariffs

World trade in 2024

8476.81 · US$197m

Trade value (US$) no reported trade < US$154kUS$154k+US$1m+US$5m+> US$57m

Exports: 67
  1. Italy: US$72m
  2. China: US$57m
  3. Germany: US$11m
  4. Mexico: US$8m
  5. Spain: US$7m
  6. Romania: US$6m
  7. United States: US$5m
  8. France: US$5m
  9. United Kingdom: US$4m
  10. Austria: US$4m
  11. Sweden: US$2m
  12. Poland: US$2m
  13. Serbia: US$2m
  14. Belgium: US$2m
  15. Croatia: US$1m
  16. Netherlands: US$1m
  17. Switzerland: US$1m
  18. South Korea: US$1m
  19. Denmark: US$704k
  20. Slovenia: US$669k
  21. Finland: US$539k
  22. Bulgaria: US$491k
  23. Türkiye: US$440k
  24. Japan: US$391k
  25. Czechia: US$380k
  26. Ireland: US$357k
  27. Canada: US$271k
  28. Hungary: US$265k
  29. Taiwan: US$250k
  30. Ukraine: US$178k
  31. Hong Kong SAR China: US$165k
  32. Singapore: US$154k
  33. Latvia: US$136k
  34. Australia: US$128k
  35. Malaysia: US$127k
  36. Greece: US$112k
  37. India: US$99k
  38. United Arab Emirates: US$90k
  39. Thailand: US$79k
  40. Lithuania: US$76k
  41. Norway: US$62k
  42. Portugal: US$50k
  43. Kuwait: US$46k
  44. Russia: US$35k
  45. Indonesia: US$29k
  46. Argentina: US$22k
  47. South Africa: US$17k
  48. Armenia: US$15k
  49. Slovakia: US$14k
  50. Luxembourg: US$14k
  51. Uzbekistan: US$7k
  52. Egypt: US$3k
  53. Chile: US$3k
  54. Saudi Arabia: US$3k
  55. Colombia: US$2k
  56. Estonia: US$1k
  57. Jamaica: US$1k
  58. Kazakhstan: US$1k
  59. Israel: US$600
  60. Chad: US$600

Top exporters

RankCountryValueShare
1 Italy US$72m 36.4%
2 China US$57m 28.8%
3 Germany US$11m 5.6%
4 Mexico US$8m 4.2%
5 Spain US$7m 3.7%
6 Romania US$6m 2.9%
7 United States US$5m 2.6%
8 France US$5m 2.4%
9 United Kingdom US$4m 2.2%
10 Austria US$4m 1.9%

Top importers

RankCountryValueShare
1 Germany US$23m 11.5%
2 France US$16m 8.2%
3 Spain US$13m 6.5%
4 Poland US$10m 5.2%
5 United Kingdom US$10m 5.1%
6 Switzerland US$10m 5%
7 United States US$8m 4%
8 Colombia US$7m 3.4%
9 Italy US$6m 3.2%
10 Netherlands US$6m 3.2%

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.

  • 5%median duty
  • 31number of duty-free countries (MFN)
  • 60%highest: Bahamas, Kiribati, Bermuda

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 2% 2023 · HS 2017
Anguilla 20% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 2% 2023 · HS 2017
Armenia 10% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 60% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 20% 2023
Benin 5% 2023
Bermuda 35% 2023
Bhutan 10% 2022
Bolivia 5% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 10% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 3% 0% – 6% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 11% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 3% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 1.7% 2023
Fiji 0% 2023
French Polynesia 10% 2023
Gabon 30% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 15% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 20% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 7.5% 2023
Indonesia 10% 2023
Iran 10% 2020 · HS 2017
Israel 8% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 10% 2023
Kiribati 50% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 1.9%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 20% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 7.5% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 8% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 10% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 0% 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 25% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 1.6%* 2023
Syria 20% 2020 · HS 2012
Tajikistan 6% 2021 · HS 2012
Tanzania 10% 2023
Thailand 10% 2023
Togo 5% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 12% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 10% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.2% 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
74595 Automatic goods-vending machines (e.g., postage stamp, cigarette, food/beverage machines), including money-changing machines
End use (BEC Rev. 5)
Capital goods · BEC 112010
CPC 2.1 product
43934 Automatic goods vending machines
ISIC Rev. 4 activity
2819 Manufacture of other general-purpose machinery

Earlier HS editions

HSCode
20178476.81changed
20128476.81changed
20078476.81changed
20028476.81changed
19968476.81changed
19928476.11changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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. GB Tariff change

    UK Trade Tariff: measure changes on 433 commodity codes

    Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk

Rule changes →

The UK Global Tariff has one tariff line for subheading 8476.81; the duty is duty-free.

Subheading 8476.81 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 these goods into the UK came to £13m between September 2025 and August 2026 (up 52% on the year before); Italy supplied 50%, followed by United States.

In 2024, countries exported these goods worth US$197m (+4% year on year).

The largest exporter was Italy (US$72m), followed by China.

Products classified here

Questions and answers

What is the HS code for incorporating heating or refrigerating devices?

Incorporating heating or refrigerating devices fall under HS subheading 8476.81, part of heading 8476, in section XVI of the Harmonized System.

What is the import duty on incorporating heating or refrigerating devices in the UK?

Under the UK Global Tariff, imports under 8476.81 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 incorporating heating or refrigerating devices in the EU?

Under the EU Combined Nomenclature, imports under 8476.81 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 incorporating heating or refrigerating devices?

Italy, with US$72m in 2024 (36.4% of world exports).

Which countries can export these goods 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 these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were Italy (50%), United States (19%) and China (10%), out of total imports of £13m.

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Typical products

Everyday names, not part of the legal text.