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$787.5m

Trade value (US$) no reported trade < US$152.8kUS$152.8k+US$2.3m+US$17.8m+> US$74.1m

Exports: 103
  1. United States: US$183m
  2. Germany: US$94.2m
  3. China: US$78.3m
  4. France: US$74.1m
  5. Italy: US$50.7m
  6. Netherlands: US$43.3m
  7. Norway: US$35m
  8. Japan: US$28.9m
  9. United Kingdom: US$21.7m
  10. Spain: US$19.3m
  11. South Korea: US$17.8m
  12. Switzerland: US$16.8m
  13. Taiwan: US$15.7m
  14. Belgium: US$13.9m
  15. Czechia: US$13.3m
  16. Canada: US$10.3m
  17. Poland: US$9.9m
  18. India: US$9.5m
  19. Sweden: US$7.7m
  20. Austria: US$4.8m
  21. Bulgaria: US$4.4m
  22. Finland: US$4.1m
  23. Vietnam: US$3.4m
  24. Australia: US$3m
  25. Malaysia: US$2.8m
  26. Singapore: US$2.3m
  27. Denmark: US$2.2m
  28. Thailand: US$2m
  29. New Zealand: US$1.8m
  30. Türkiye: US$1.7m
  31. South Africa: US$1.2m
  32. Mexico: US$1.1m
  33. Brazil: US$833.9k
  34. Romania: US$725k
  35. Saudi Arabia: US$666.3k
  36. Israel: US$591.4k
  37. Slovenia: US$556.5k
  38. Russia: US$476.5k
  39. Hungary: US$442.2k
  40. Portugal: US$441.1k
  41. United Arab Emirates: US$406.6k
  42. Estonia: US$308.5k
  43. Philippines: US$306.2k
  44. Indonesia: US$291.4k
  45. Serbia: US$285.9k
  46. Kazakhstan: US$213.1k
  47. Hong Kong SAR China: US$212.4k
  48. Colombia: US$202k
  49. Egypt: US$169.3k
  50. Pakistan: US$165.7k
  51. Slovakia: US$153.6k
  52. Angola: US$152.8k
  53. Ireland: US$145.5k
  54. Chile: US$133k
  55. Morocco: US$127.7k
  56. Lithuania: US$124.4k
  57. Ukraine: US$121.6k
  58. Croatia: US$118.7k
  59. Armenia: US$105.4k
  60. Kuwait: US$90.4k

Top exporters

RankCountryValueShare
1 United States US$183m 23.2%
2 Germany US$94.2m 12%
3 China US$78.3m 9.9%
4 France US$74.1m 9.4%
5 Italy US$50.7m 6.4%
6 Netherlands US$43.3m 5.5%
7 Norway US$35m 4.4%
8 Japan US$28.9m 3.7%
9 United Kingdom US$21.7m 2.8%
10 Spain US$19.3m 2.5%

Top importers

RankCountryValueShare
1 China US$87.9m 11.2%
2 United States US$78.3m 9.9%
3 Taiwan US$56.5m 7.2%
4 India US$50.4m 6.4%
5 Mexico US$40.2m 5.1%
6 Canada US$36.4m 4.6%
7 Germany US$35.8m 4.5%
8 United Kingdom US$25.3m 3.2%
9 Italy US$25.2m 3.2%
10 Belgium US$21.5m 2.7%

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.

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$787.5m (+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.