Subheading · Chapter 85 · Heading 8504

8504.23

8504.23: Having a power handling capacity exceeding 10000 kVA

Liquid dielectric transformers over 10 MVA

8504.23 is the HS subheading for liquid dielectric transformers over 10 MVA, under heading 8504 in chapter 85.

What you pay

Importing into UK from Barbados

Customs duty Free preferential rate · CARIFORUM
Additional duties and charges 2 additional measures
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8504 23 00 00 Having a power handling capacity exceeding 10 000 kva Freep/st

Additional duties and import rulesBarbados

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

  • 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

UK: imports by month

last 12 months£401.2m+57.4% · previous 12 months
Average import price£16.56 per kg
Jan 2024: £10mFeb 2024: £11.9mMar 2024: £17.5mApr 2024: £16.9mMay 2024: £20.2mJun 2024: £20.4mJul 2024: £22.1mAug 2024: £18.8mSept 2024: £19.1mOct 2024: £18.2mNov 2024: £11mDec 2024: £19.2mJan 2025: £29.9mFeb 2025: £14.5mMar 2025: £27.2mApr 2025: £14.9mMay 2025: £11.4mJun 2025: £12.7mJul 2025: £42.1mAug 2025: £34.6mSept 2025: £43.1mOct 2025: £26.8mNov 2025: £9mDec 2025: £22.9mJan 2026: £50.3mFeb 2026: £52.2mMar 2026: £42.5mApr 2026: £19.5mMay 2026: £42.8mJun 2026: £32.8mJul 2026: £27.1mAug 2026: £32.1m 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
Germany £109.1m 27.2% +524.8%
South Korea £99.6m 24.8% +55.6%
Sweden £28.3m 7% +19,463.3%
China £25.8m 6.4% +29.6%
Türkiye £18.4m 4.6% -30.9%
India £16.9m 4.2% +16%
Poland £16.8m 4.2% —
Italy £16.4m 4.1% -22.2%

Same subheading in other tariffs

World trade in 2024

8504.23 · US$9.1bn

Trade value (US$) no reported trade < US$7.1mUS$7.1m+US$73.5m+US$333.6m+> US$871.9m

Exports: 85
  1. China: US$2.1bn
  2. South Korea: US$922.3m
  3. Türkiye: US$871.9m
  4. Mexico: US$690.9m
  5. Italy: US$478.3m
  6. Brazil: US$464.7m
  7. Croatia: US$394.3m
  8. Austria: US$380.6m
  9. Germany: US$333.6m
  10. Netherlands: US$264m
  11. Sweden: US$248.8m
  12. Slovenia: US$182.3m
  13. Canada: US$165.7m
  14. Taiwan: US$165.6m
  15. India: US$163.6m
  16. Poland: US$144.6m
  17. Colombia: US$123.6m
  18. Finland: US$117.6m
  19. Spain: US$106.6m
  20. Indonesia: US$80.8m
  21. Japan: US$73.5m
  22. Thailand: US$69.8m
  23. United States: US$53.7m
  24. Egypt: US$50.9m
  25. Saudi Arabia: US$43.7m
  26. Vietnam: US$43.1m
  27. Portugal: US$37m
  28. Hungary: US$35.9m
  29. Romania: US$31.2m
  30. Czechia: US$30.8m
  31. Singapore: US$30.5m
  32. Russia: US$27.6m
  33. Oman: US$20.6m
  34. Serbia: US$18.7m
  35. Ireland: US$14.4m
  36. United Kingdom: US$13.4m
  37. Azerbaijan: US$12.2m
  38. Bulgaria: US$9.2m
  39. Lebanon: US$8m
  40. United Arab Emirates: US$7.9m
  41. France: US$7.7m
  42. Kazakhstan: US$7.1m
  43. Belgium: US$6.6m
  44. Argentina: US$6.2m
  45. Australia: US$6.1m
  46. South Africa: US$6.1m
  47. Uzbekistan: US$6.1m
  48. Norway: US$5.8m
  49. Malaysia: US$4.5m
  50. Morocco: US$4m
  51. North Macedonia: US$3.5m
  52. Pakistan: US$3.4m
  53. Ecuador: US$3.1m
  54. Sierra Leone: US$3.1m
  55. Denmark: US$1.7m
  56. Latvia: US$1.2m
  57. Hong Kong SAR China: US$1.1m
  58. Switzerland: US$1.1m
  59. Lithuania: US$1m
  60. Nepal: US$862.4k

Top exporters

RankCountryValueShare
1 China US$2.1bn 22.9%
2 South Korea US$922.3m 10.1%
3 Türkiye US$871.9m 9.6%
4 Mexico US$690.9m 7.6%
5 Italy US$478.3m 5.3%
6 Brazil US$464.7m 5.1%
7 Croatia US$394.3m 4.3%
8 Austria US$380.6m 4.2%
9 Germany US$333.6m 3.7%
10 Netherlands US$264m 2.9%

Top importers

RankCountryValueShare
1 United States US$3bn 32.6%
2 Saudi Arabia US$702.1m 7.7%
3 Germany US$366.6m 4%
4 United Arab Emirates US$268m 2.9%
5 United Kingdom US$257.5m 2.8%
6 Spain US$247.8m 2.7%
7 Sweden US$181.9m 2%
8 Iraq US$156.1m 1.7%
9 Netherlands US$141.5m 1.6%
10 Canada US$140.3m 1.5%

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 Safeguard · Applies from:

    Commission Implementing Regulation (EU) 2026/2133 of 18 September 2026 imposing a provisional safeguard measure with regard to imports of certain grain-oriented flat-rolled products of silicon-electrical steel

    CELEX 32026R2133 · Source: eur-lex.europa.eu

  2. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/506 of 23 April 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R0506 · Source: eur-lex.europa.eu

  3. US Tariff change · Applies from:

    Harmonized Tariff Schedule of the United States — 2026 HTS Revision 2

    2026HTSRev2 · Source: hts.usitc.gov

Rule changes →

The UK Global Tariff has one tariff line for subheading 8504.23; the duty is duty-free.

Subheading 8504.23 is a single line in the EU Combined Nomenclature, where the duty is 3.7%.

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 liquid dielectric transformers over 10 MVA into the UK came to £401.2m between September 2025 and August 2026 (up 57% on the year before); Germany supplied 27%, followed by South Korea.

In 2024, countries exported liquid dielectric transformers over 10 MVA worth US$9.1bn (+31.7% year on year).

The largest exporter was China (US$2.1bn), followed by South Korea.

Questions and answers

What is the HS code for having a power handling capacity exceeding 10000 kVA?

Having a power handling capacity exceeding 10000 kVA fall under HS subheading 8504.23, part of heading 8504, in section XVI of the Harmonized System.

What is the import duty on having a power handling capacity exceeding 10000… in the UK?

Under the UK Global Tariff, imports under 8504.23 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 having a power handling capacity exceeding 10000… in the EU?

Under the EU Combined Nomenclature, imports under 8504.23 from countries without a preferential agreement are charged at 3.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most having a power handling capacity exceeding 10000…?

China, with US$2.1bn in 2024 (22.9% of world exports).

Which countries can export liquid dielectric transformers over 10 MVA 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 liquid dielectric transformers over 10 MVA?

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 liquid dielectric transformers over 10 MVA from?

In the 12 months to August 2026, the largest suppliers were Germany (27%), South Korea (25%) and Sweden (7%), out of total imports of £401.2m.