Subheading · Chapter 85 · Heading 8516
8516.10: Electric instantaneous or storage water heaters and immersion heaters
Electric water heaters
8516.10 is the HS subheading for electric water heaters, under heading 8516 in chapter 85.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8516 10 00 00 Electric instantaneous or storage water heaters and immersion heaters p/st
- 8516 10 11 00 Instantaneous water heaters 2%p/st
- 8516 10 80 00 Other 2%p/st
- 8516 10 80 10 Tubular heating element with mounting flange for washing machines, with: -a nominal output power of 1 700 w at 230 v ac supply voltage, -a weight of 230 g or more but not more than 250 g, -a thickness of the external flange of 2 mm or more, -isolation bushes of steatite or ceramic, and -no flat zones in the design, for use in the manufacture of home appliance products and their components 2%p/st
- 8516 10 80 90 Other 2%p/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 3
- 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)
- 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
Import requirements 2
- 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
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £75.3m | 57.5% | -12.3% |
 Australia | £11.7m | 8.9% | +100.4% |
 Germany | £10.7m | 8.2% | +38.2% |
 Norway | £6.4m | 4.9% | +10.8% |
 Italy | £6.2m | 4.7% | -10.5% |
 United States | £4.6m | 3.5% | -3.4% |
 Malaysia | £3.4m | 2.6% | -9.2% |
 Ireland | £2.4m | 1.8% | +4.7% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$90kUS$90k+US$9m+US$40m+> US$211m
Exports: 162
- China: US$1bn
- Mexico: US$655m
- United States: US$294m
- Italy: US$280m
- Germany: US$211m
- Egypt: US$159m
- France: US$86m
- Belgium: US$81m
- United Kingdom: US$79m
- Bulgaria: US$79m
- Netherlands: US$53m
- Malaysia: US$49m
- Vietnam: US$48m
- Poland: US$46m
- Canada: US$45m
- Slovakia: US$40m
- Russia: US$37m
- Norway: US$37m
- Serbia: US$36m
- Sweden: US$35m
- Portugal: US$33m
- Czechia: US$31m
- Brazil: US$31m
- South Korea: US$31m
- Austria: US$29m
- Spain: US$28m
- Thailand: US$28m
- Türkiye: US$26m
- Saudi Arabia: US$26m
- Australia: US$21m
- Japan: US$20m
- Romania: US$17m
- Georgia: US$16m
- South Africa: US$12m
- Uzbekistan: US$12m
- Philippines: US$11m
- Hungary: US$11m
- India: US$10m
- Kazakhstan: US$10m
- Switzerland: US$9m
- Taiwan: US$9m
- North Macedonia: US$8m
- Ireland: US$6m
- Hong Kong SAR China: US$6m
- Latvia: US$6m
- Denmark: US$6m
- United Arab Emirates: US$5m
- Singapore: US$5m
- Finland: US$4m
- Croatia: US$4m
- Lithuania: US$4m
- Slovenia: US$3m
- Indonesia: US$3m
- Greece: US$3m
- Oman: US$2m
- Ukraine: US$2m
- Azerbaijan: US$2m
- Kyrgyzstan: US$2m
- Tunisia: US$2m
- New Zealand: US$1m
Trade value (US$) no reported trade < US$2mUS$2m+US$15m+US$40m+> US$110m
Imports: 219
- United States: US$914m
- France: US$246m
- Germany: US$228m
- United Kingdom: US$172m
- Spain: US$168m
- Canada: US$160m
- Poland: US$110m
- Russia: US$107m
- Belgium: US$85m
- United Arab Emirates: US$79m
- Netherlands: US$77m
- Czechia: US$73m
- Mexico: US$71m
- Italy: US$69m
- Ireland: US$54m
- Taiwan: US$46m
- Kazakhstan: US$46m
- Japan: US$44m
- Romania: US$43m
- Ukraine: US$42m
- Australia: US$41m
- China: US$40m
- Saudi Arabia: US$39m
- Indonesia: US$39m
- South Korea: US$39m
- Türkiye: US$38m
- Singapore: US$36m
- Austria: US$36m
- Morocco: US$33m
- Brazil: US$33m
- Libya: US$33m
- Slovakia: US$33m
- Switzerland: US$31m
- Portugal: US$27m
- Croatia: US$26m
- Hungary: US$24m
- India: US$24m
- Sweden: US$24m
- Vietnam: US$23m
- Philippines: US$23m
- Greece: US$22m
- Thailand: US$21m
- Kuwait: US$19m
- Hong Kong SAR China: US$19m
- Kyrgyzstan: US$18m
- Serbia: US$17m
- Peru: US$17m
- Nigeria: US$17m
- Israel: US$17m
- Denmark: US$17m
- New Zealand: US$17m
- Norway: US$16m
- Malaysia: US$15m
- Chile: US$15m
- Bosnia & Herzegovina: US$15m
- Lithuania: US$15m
- Uzbekistan: US$14m
- Qatar: US$14m
- Finland: US$13m
- Bulgaria: US$12m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$1bn | 31.2% |
| 2 |  Mexico | US$655m | 15.8% |
| 3 | United States | US$294m | 7.1% |
| 4 | Italy | US$280m | 6.7% |
| 5 | Germany | US$211m | 5.1% |
| 6 |  Egypt | US$159m | 3.8% |
| 7 |  France | US$86m | 2.1% |
| 8 |  Belgium | US$81m | 2% |
| 9 | United Kingdom | US$79m | 1.9% |
| 10 |  Bulgaria | US$79m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$914m | 22% |
| 2 | France | US$246m | 5.9% |
| 3 | Germany | US$228m | 5.5% |
| 4 | United Kingdom | US$172m | 4.1% |
| 5 |  Spain | US$168m | 4% |
| 6 |  Canada | US$160m | 3.9% |
| 7 |  Poland | US$110m | 2.6% |
| 8 |  Russia | US$107m | 2.6% |
| 9 | Belgium | US$85m | 2% |
| 10 |  United Arab Emirates | US$79m | 1.9% |
Binding rulings for similar goods 12
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.
- N355035 U.S. CBP
The tariff classification of a humidifier water tank with lid, water tank, and heat plate assembly from China and Mexico
- H343451 U.S. CBP
Application for Further Review of Protest No 460124137945; Classification of AquaHT water heater module
- N349917 U.S. CBP
The tariff classification of heating elements from China
- N346681 U.S. CBP
The tariff classification of room humidifier from China
- N345944 U.S. CBP
The tariff classification of electric heat pump water heaters from South Korea.
- N343740 U.S. CBP
The tariff classification of a water heating system from China
- 600015667 HMRC
A self contained hand washing unit intended for use in vehicles and mobile work environments where there is no permanent water supply. It incorporates an integrated water reservoir, a 12 volt electrically driven pump and hot and cold taps to deliver water on demand. The unit is designed to operate…
- 600014650 HMRC
The product is an electric 3Kw Sprinkler Tank Immersion Heater, which is used in the fire sprinkler industry. The product consists of a 28mm stainless steel tube assembly. It also includes a 1500 watt rod element assembly, a plastic control box containing thermostatic control, an isolator, a…
- 600008884 HMRC
This product is a water boiler for preparing hot drinks that is made of robust stainless steel. The water boiler includes a drip tray to prevent spillages, cool touch anti-drip tap handle that allows the user to dispense drinks quickly and safely. This product is ideal for preparing hot drinks in…
12 rulings in total for this code
In the UK Global Tariff, subheading 8516.10 covers 3 tariff lines and the duty is 2%.
The EU Combined Nomenclature divides subheading 8516.10 into 2 tariff lines; the duty is 2.7%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 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 electric water heaters worth £130.8m (down 4% on the year before), at an average of £9.58 per kg; China supplied 58%, followed by Australia.
World trade in electric water heaters reached US$4bn in 2024, down 0.6% on 2023.
China was the largest exporter with 31.2% of the total, ahead of Mexico.
Products classified here
Questions and answers
What is the HS code for electric instantaneous or storage water heaters and immersion heaters?
Electric instantaneous or storage water heaters and immersion heaters fall under HS subheading 8516.10, part of heading 8516, in section XVI of the Harmonized System.
What is the import duty on electric instantaneous or storage water heaters… in the UK?
Under the UK Global Tariff, imports under 8516.10 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on electric instantaneous or storage water heaters… in the EU?
Under the EU Combined Nomenclature, imports under 8516.10 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most electric instantaneous or storage water heaters…?
China, with US$1bn in 2024 (31.2% of world exports).
Which countries can export electric water heaters 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 2% applies. Pick a country above to see its rate.
Is there anti-dumping duty on electric water heaters?
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 electric water heaters from?
In the 12 months to August 2026, the largest suppliers were China (58%), Australia (9%) and Germany (8%), out of total imports of £130.8m.