Subheading · Chapter 85 · Heading 8514

8514.32

8514.32: Plasma and vacuum arc furnaces

8514.32 is a six-digit subheading of heading 8514, industrial or laboratory electric furnaces and ovens, chapter 85.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8514 32 00 00 Plasma and vacuum arc furnaces p/st
  2. 8514 32 10 00 Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies Freep/st
  3. 8514 32 90 00 Other 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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

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
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, North Korea
    Legal act
    S.I. 2019/461, S.I. 2019/411
    Documents
    • 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)
    • Y920 Goods other than those described in the footnotes linked to the measure

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£6.2m+1,473.2% · previous 12 months
Average import price£35.99 per kg
Jan 2024: £1kFeb 2024: £58kMar 2024: £6kApr 2024: £65kJun 2024: £16kJul 2024: £6kDec 2024: £2kApr 2025: £6kMay 2025: £110kJun 2025: £24kAug 2025: £251kSept 2025: £2kOct 2025: £2kJan 2026: £10kJun 2026: £3kJul 2026: £6.2m 20242026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Poland £6.2m 99.7% —
United States £14k 0.2% +180.4%
China £3k 0.1% -87%
Czechia £0 0% -100%
Germany £0 0% -100%
Ireland £0 0% -100%
Japan £0 0% -100%
Slovakia £0 0% -100%

Same subheading in other tariffs

World trade in 2024

8514.32 · US$99m

Trade value (US$) no reported trade < US$76kUS$76k+US$749k+US$5m+> US$13m

Exports: 42
  1. Germany: US$47m
  2. United States: US$13m
  3. Austria: US$12m
  4. Poland: US$8m
  5. China: US$5m
  6. South Korea: US$3m
  7. United Kingdom: US$2m
  8. Canada: US$2m
  9. Japan: US$1m
  10. Türkiye: US$966k
  11. Italy: US$749k
  12. Spain: US$696k
  13. Taiwan: US$651k
  14. Singapore: US$475k
  15. Netherlands: US$341k
  16. Hong Kong SAR China: US$308k
  17. Thailand: US$251k
  18. South Africa: US$224k
  19. Switzerland: US$185k
  20. Slovenia: US$104k
  21. France: US$76k
  22. Israel: US$53k
  23. Sweden: US$46k
  24. Ecuador: US$36k
  25. Belgium: US$25k
  26. Ukraine: US$23k
  27. Romania: US$14k
  28. India: US$14k
  29. Greece: US$9k
  30. Mexico: US$8k
  31. Norway: US$5k
  32. Slovakia: US$5k
  33. Czechia: US$3k
  34. Hungary: US$3k
  35. Saudi Arabia: US$2k
  36. Haiti: US$2k
  37. Costa Rica: US$1k
  38. Malaysia: US$800
  39. Portugal: US$800
  40. Cyprus: US$100
  41. South Sudan: US$100
  42. Luxembourg: US$0

Top exporters

RankCountryValueShare
1 Germany US$47m 47.4%
2 United States US$13m 13.5%
3 Austria US$12m 12.6%
4 Poland US$8m 8.5%
5 China US$5m 4.6%
6 South Korea US$3m 3.2%
7 United Kingdom US$2m 2%
8 Canada US$2m 1.6%
9 Japan US$1m 1.3%
10 Türkiye US$966k 1%

Top importers

RankCountryValueShare
1 United States US$33m 33.6%
2 China US$27m 27.6%
3 Italy US$5m 5.2%
4 Japan US$4m 4.2%
5 Malaysia US$4m 3.9%
6 Austria US$3m 3.2%
7 Pakistan US$3m 2.6%
8 Slovenia US$2m 1.9%
9 Uzbekistan US$2m 1.6%
10 France US$1m 1.4%

Import duty on this product around the world 93

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.

  • 0%median duty
  • 50number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Maldives

93

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 5% 2023
Armenia 0% 2023
Australia 2.5% 0% – 5% 2023
Bahamas 45% 2022
Bahrain 0% 2023
Belize 0% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Burkina Faso 5% 2023
Burundi 0% 2023
Cameroon 10% 2023
Canada 0% 2023
Central African Republic 10% 2023
Chad 10% 2023
China 0% 2023
Congo - Brazzaville 10% 2023
Costa Rica 0% 2023
Dominican Republic 0% 2023
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
European Union (27 countries) 1.1% 0% – 2.2% 2023
Fiji 5% 2023
French Polynesia 6% 2023
Gabon 10% 2023
Gambia 5% 2023
Ghana 5% 2023
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 7.5% 2023
Indonesia 5% 2023
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 0% 2023
Kuwait 0% 2023
Lesotho 0% 2023
Liberia 5% 2023
Macao SAR China 0% 2023
Madagascar 5% 2023
Malaysia 0% 2023
Maldives 20% 2023
Mali 5% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 2.5% 2023
Mozambique 5% 2023
Namibia 0% 2023
Nepal 0% 2023
New Zealand 1.7% 0% – 5% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 0% 2023
Panama 6.5% 3% – 10% 2023
Papua New Guinea 0% 2023
Philippines 0.5% 0% – 1% 2023
Qatar 0% 2023
Rwanda 0% 2023
Saudi Arabia 0% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
South Africa 0% 2023
South Korea 4% 0% – 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Vincent & the Grenadines 0% 2023
Switzerland 0.2%* 0.2% – 0.3% 2023
Tanzania 0% 2023
Thailand 0% 2023
Togo 5% 2023
Türkiye 2.2% 2023
Uganda 0% 2023
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 0.7% 0% – 1.3% 2023
Vanuatu 0% 2023
Vietnam 0% 2023
Zambia 10% 2023
Zimbabwe 0% 2023

Tariff data years 2022–2023; 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
74133 Other electric furnaces & ovens
End use (BEC Rev. 5)
Capital goods · BEC 212
CPC 2.1 product
43420 Industrial or laboratory furnaces and ovens, except non-electric bakery ovens; other industrial or laboratory induction or dielectric heating equipment
ISIC Rev. 4 activity
2815 Manufacture of ovens, furnaces and furnace burners
3250 Manufacture of medical and dental instruments and supplies

Earlier HS editions

HSCode
20178514.30changed
20128514.30changed
20078514.30changed
20028514.30changed
19968514.30changed
19928514.30changed

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 Sanctions · Applies from:

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

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

Rule changes →

Code history

Since 2022; before, these goods were classified under 8514.30.

In the UK Global Tariff, subheading 8514.32 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 8514.32 into 2 tariff lines; the duty is between 0% and 2.2% (average 1.1%). 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 these goods worth £6.2m (up 1473% on the year before), at an average of £35.99 per kg; Poland supplied 100%, followed by United States.

World trade in these goods reached US$99m in 2024, up 38% on 2023.

Germany was the largest exporter with 47.4% of the total, ahead of the United States.

Questions and answers

What is the HS code for plasma and vacuum arc furnaces?

Plasma and vacuum arc furnaces fall under HS subheading 8514.32, part of heading 8514, in section XVI of the Harmonized System.

What is the import duty on plasma and vacuum arc furnaces in the UK?

Under the UK Global Tariff, imports under 8514.32 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 plasma and vacuum arc furnaces in the EU?

Under the EU Combined Nomenclature, imports under 8514.32 from countries without a preferential agreement are charged at 0% to 2.2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most plasma and vacuum arc furnaces?

Germany, with US$47m in 2024 (47.4% 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 Poland (100%), United States (0%) and China (0%), out of total imports of £6.2m.

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