Subheading · Chapter 85 · Heading 8516

8516.72

8516.72: Electric instantaneous or storage water heaters: other electrothermic appliances, toasters

Official description Toasters

8516.72 is a six-digit subheading of heading 8516, electric instantaneous or storage water heaters and immersion heaters, chapter 85.

What you pay

Importing into UK

Customs duty 2% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8516 72 00 00 Toasters 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 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
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
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£55.8m-16.6% · previous 12 months
Average import price£6.24 per kg
Jan 2024: £4.1mFeb 2024: £3.5mMar 2024: £5.7mApr 2024: £3.9mMay 2024: £4.8mJun 2024: £5.4mJul 2024: £6mAug 2024: £6.3mSept 2024: £7.3mOct 2024: £8.3mNov 2024: £7.6mDec 2024: £4.7mJan 2025: £3.5mFeb 2025: £4.6mMar 2025: £4.9mApr 2025: £5mMay 2025: £4.5mJun 2025: £6.4mJul 2025: £5.3mAug 2025: £4.6mSept 2025: £6.1mOct 2025: £6.2mNov 2025: £4.1mDec 2025: £4.3mJan 2026: £3.9mFeb 2026: £4.3mMar 2026: £3.9mApr 2026: £3.9mMay 2026: £4.1mJun 2026: £4.1mJul 2026: £5.9mAug 2026: £4.8m 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
China £55.3m 99.1% -16.1%
Ireland £228k 0.4% +20.3%
Indonesia £90k 0.2% —
Poland £41k 0.1% +1,765.4%
Hong Kong SAR China £39k 0.1% -92.3%
Italy £38k 0.1% -60.6%
Netherlands £21k 0% —
Germany £16k 0% +35.8%

Same subheading in other tariffs

World trade in 2024

8516.72 · US$1bn

Trade value (US$) no reported trade < US$20kUS$20k+US$459k+US$4m+> US$12m

Exports: 143
  1. China: US$880m
  2. Italy: US$28m
  3. Germany: US$24m
  4. Netherlands: US$12m
  5. France: US$11m
  6. Poland: US$9m
  7. United States: US$8m
  8. Spain: US$8m
  9. Belgium: US$6m
  10. United Kingdom: US$6m
  11. Czechia: US$5m
  12. Philippines: US$5m
  13. Hungary: US$4m
  14. Hong Kong SAR China: US$3m
  15. Slovakia: US$3m
  16. Sweden: US$3m
  17. Austria: US$3m
  18. Türkiye: US$1m
  19. Canada: US$1m
  20. South Africa: US$983k
  21. Portugal: US$945k
  22. Romania: US$802k
  23. Denmark: US$793k
  24. Lithuania: US$667k
  25. Latvia: US$622k
  26. Chile: US$590k
  27. Greece: US$569k
  28. Singapore: US$561k
  29. Russia: US$505k
  30. Slovenia: US$502k
  31. Ireland: US$459k
  32. Australia: US$453k
  33. Estonia: US$341k
  34. United Arab Emirates: US$340k
  35. Bulgaria: US$321k
  36. Malaysia: US$307k
  37. South Korea: US$285k
  38. Switzerland: US$263k
  39. Croatia: US$221k
  40. Serbia: US$180k
  41. Japan: US$176k
  42. Vietnam: US$167k
  43. India: US$166k
  44. Finland: US$125k
  45. Mexico: US$123k
  46. Taiwan: US$119k
  47. Thailand: US$103k
  48. Colombia: US$81k
  49. Ukraine: US$77k
  50. Norway: US$70k
  51. Moldova: US$70k
  52. New Zealand: US$64k
  53. Indonesia: US$60k
  54. Luxembourg: US$57k
  55. Cyprus: US$56k
  56. Honduras: US$54k
  57. Cameroon: US$38k
  58. Panama: US$38k
  59. Kazakhstan: US$37k
  60. Brazil: US$32k

Top exporters

RankCountryValueShare
1 China US$880m 85.1%
2 Italy US$28m 2.7%
3 Germany US$24m 2.3%
4 Netherlands US$12m 1.1%
5 France US$11m 1.1%
6 Poland US$9m 0.9%
7 United States US$8m 0.8%
8 Spain US$8m 0.8%
9 Belgium US$6m 0.6%
10 United Kingdom US$6m 0.5%

Top importers

RankCountryValueShare
1 United States US$172m 16.7%
2 Germany US$89m 8.6%
3 United Kingdom US$84m 8.1%
4 Japan US$63m 6%
5 France US$52m 5%
6 Russia US$47m 4.6%
7 Canada US$44m 4.2%
8 Australia US$34m 3.3%
9 Spain US$32m 3.1%
10 Italy US$31m 3%

Import duty on this product around the world 165

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.

  • 15%median duty
  • 17number of duty-free countries (MFN)
  • 60%highest: Egypt, Iran, Sudan

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 20% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 20% 2023 · HS 2017
Armenia 10% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 35% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 0% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 20% 2023
Brazil 20% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 10% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 3% 0% – 6% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 7% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 60% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 20% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 2.7% 2023
Fiji 5% 2023
French Polynesia 6% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 15% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 10% 2023
Kiribati 25% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 20% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 5.5%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 20% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 8% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 10% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 0% 2023
Paraguay 8% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 10% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 20% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 4.1%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 10% 2023
Thailand 20% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 33% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 10% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 5.3% 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.3% 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
77587 Electrothermic domestic appliances, n.e.s.
End use (BEC Rev. 5)
Consumption goods · BEC 313202
CPC 2.1 product
44816 Other small electric domestic appliances (including vacuum cleaners, kitchen waste disposers, food mixers, shavers, hair dryers, smoothing irons, coffee makers and toasters)
ISIC Rev. 4 activity
2750 Manufacture of domestic appliances

Earlier HS editions

HSCode
20178516.72changed
20128516.72changed
20078516.72changed
20028516.72changed
19968516.72changed
19928516.72changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Subheading 8516.72 is a single line in the UK Global Tariff, where the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 8516.72; 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 these goods worth £55.8m (down 17% on the year before), at an average of £6.24 per kg; China supplied 99%, followed by Ireland.

World trade in these goods reached US$1bn in 2024, up 4.6% on 2023.

China was the largest exporter with 85.1% of the total, ahead of Italy.

Products classified here

Questions and answers

What is the HS code for electric instantaneous or storage water heaters: other electrothermic appliances, toasters?

Electric instantaneous or storage water heaters: other electrothermic appliances, toasters fall under HS subheading 8516.72, 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 8516.72 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 8516.72 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$880m in 2024 (85.1% 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 2% 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 China (99%), Ireland (0%) and Indonesia (0%), out of total imports of £55.8m.

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Typical products

Everyday names, not part of the legal text.