Subheading · Chapter 85 · Heading 8514

8514.40

8514.40: Other equipment for the heat treatment of materials by induction or dielectric loss

Subheading 8514.40 belongs to heading 8514 (industrial or laboratory electric furnaces and ovens) in chapter 85.

What you pay

Importing into UK

Customs duty Free standard rate 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 40 00 00 Other equipment for the heat treatment of materials by induction or dielectric loss 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£12.9m-10% · previous 12 months
Average import price£58.65 per kg
Jan 2024: £1.6mFeb 2024: £3.1mMar 2024: £720kApr 2024: £853kMay 2024: £2.4mJun 2024: £731kJul 2024: £2.8mAug 2024: £857kSept 2024: £959kOct 2024: £1.1mNov 2024: £2.8mDec 2024: £652kJan 2025: £1.2mFeb 2025: £1.3mMar 2025: £1mApr 2025: £577kMay 2025: £664kJun 2025: £2.3mJul 2025: £858kAug 2025: £938kSept 2025: £1.1mOct 2025: £763kNov 2025: £1mDec 2025: £1.4mJan 2026: £715kFeb 2026: £1.2mMar 2026: £675kApr 2026: £2.3mMay 2026: £1mJun 2026: £792kJul 2026: £928kAug 2026: £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 £3.2m 24.7% +51.1%
United States £2.5m 19.3% -32.5%
France £1.7m 13.3% +41.1%
Norway £1.2m 9% -34.8%
China £946k 7.3% +63.1%
Netherlands £778k 6% -40.7%
Italy £593k 4.6% -4.9%
Switzerland £470k 3.6% +40.2%

Same subheading in other tariffs

World trade in 2024

8514.40 · US$787m

Trade value (US$) no reported trade < US$153kUS$153k+US$2m+US$18m+> US$74m

Exports: 103
  1. United States: US$183m
  2. Germany: US$94m
  3. China: US$78m
  4. France: US$74m
  5. Italy: US$51m
  6. Netherlands: US$43m
  7. Norway: US$35m
  8. Japan: US$29m
  9. United Kingdom: US$22m
  10. Spain: US$19m
  11. South Korea: US$18m
  12. Switzerland: US$17m
  13. Taiwan: US$16m
  14. Belgium: US$14m
  15. Czechia: US$13m
  16. Canada: US$10m
  17. Poland: US$10m
  18. India: US$9m
  19. Sweden: US$8m
  20. Austria: US$5m
  21. Bulgaria: US$4m
  22. Finland: US$4m
  23. Vietnam: US$3m
  24. Australia: US$3m
  25. Malaysia: US$3m
  26. Singapore: US$2m
  27. Denmark: US$2m
  28. Thailand: US$2m
  29. New Zealand: US$2m
  30. Türkiye: US$2m
  31. South Africa: US$1m
  32. Mexico: US$1m
  33. Brazil: US$834k
  34. Romania: US$725k
  35. Saudi Arabia: US$666k
  36. Israel: US$591k
  37. Slovenia: US$557k
  38. Russia: US$477k
  39. Hungary: US$442k
  40. Portugal: US$441k
  41. United Arab Emirates: US$407k
  42. Estonia: US$309k
  43. Philippines: US$306k
  44. Indonesia: US$291k
  45. Serbia: US$286k
  46. Kazakhstan: US$213k
  47. Hong Kong SAR China: US$212k
  48. Colombia: US$202k
  49. Egypt: US$169k
  50. Pakistan: US$166k
  51. Slovakia: US$154k
  52. Angola: US$153k
  53. Ireland: US$146k
  54. Chile: US$133k
  55. Morocco: US$128k
  56. Lithuania: US$124k
  57. Ukraine: US$122k
  58. Croatia: US$119k
  59. Armenia: US$105k
  60. Kuwait: US$90k

Top exporters

RankCountryValueShare
1 United States US$183m 23.2%
2 Germany US$94m 12%
3 China US$78m 9.9%
4 France US$74m 9.4%
5 Italy US$51m 6.4%
6 Netherlands US$43m 5.5%
7 Norway US$35m 4.4%
8 Japan US$29m 3.7%
9 United Kingdom US$22m 2.8%
10 Spain US$19m 2.5%

Top importers

RankCountryValueShare
1 China US$88m 11.2%
2 United States US$78m 9.9%
3 Taiwan US$57m 7.2%
4 India US$50m 6.4%
5 Mexico US$40m 5.1%
6 Canada US$36m 4.6%
7 Germany US$36m 4.5%
8 United Kingdom US$25m 3.2%
9 Italy US$25m 3.2%
10 Belgium US$22m 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.

  • 5%median duty
  • 70number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Cayman Islands

164

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 20% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 0% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 1% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 0% 2021 · HS 2017
Belize 0% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 0% 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 0% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 7.5% 5% – 10% 2021 · HS 2017
European Union (27 countries) 2.2% 2023
Fiji 5% 2023
French Polynesia 6% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 0% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 7.5% 2023
Indonesia 5% 2023
Iran 10% 2020 · HS 2017
Israel 5% 0% – 10% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 0% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0.3%* 0.2% – 0.3% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 20% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 5% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palestinian Territories 5% 0% – 10% 2017 · HS 2017
Panama 6.5% 3% – 10% 2023
Papua New Guinea 0% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 0% 2023
Qatar 5% 2023
Russia 0% 2021 · HS 2017
Rwanda 0% 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 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 4% 0% – 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 0% 2023
Sudan 10% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0.2%* 0.2% – 0.3% 2023
Syria 5% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 5% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 2.2% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 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 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 10% 2023
Zimbabwe 0% 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
74134 Other induction/dielectric heating equipment
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
20178514.40changed
20128514.40changed
20078514.40changed
20028514.40changed
19968514.40changed
19928514.40changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 2

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.

  • N300238 U.S. CBP 20 September 2018 · 8514.40.00.00

    The tariff classification of a metal container side striping system from China

  • N280547 U.S. CBP 3 November 2016 · 8514.40.00.00

    The tariff classification of a strip casting furnace from China.

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 →

The UK Global Tariff has one tariff line for subheading 8514.40; the duty is duty-free.

Subheading 8514.40 is a single line in the EU Combined Nomenclature, where the duty is 2.2%.

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 £12.9m between September 2025 and August 2026 (down 10% on the year before); Germany supplied 25%, followed by United States.

In 2024, countries exported these goods worth US$787m (+1.7% year on year).

The largest exporter was the United States (US$183m), followed by Germany.

Questions and answers

What is the HS code for other equipment for the heat treatment of materials by induction or dielectric loss?

Other equipment for the heat treatment of materials by induction or dielectric loss fall under HS subheading 8514.40, part of heading 8514, in section XVI of the Harmonized System.

What is the import duty on other equipment for the heat treatment of… in the UK?

Under the UK Global Tariff, imports under 8514.40 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 other equipment for the heat treatment of… in the EU?

Under the EU Combined Nomenclature, imports under 8514.40 from countries without a preferential agreement are charged at 2.2%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other equipment for the heat treatment of…?

The United States, with US$183m in 2024 (23.2% 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 Germany (25%), United States (19%) and France (13%), out of total imports of £12.9m.

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