Subheading · Chapter 85 · Heading 8516

8516.80

8516.80: Electric instantaneous or storage water heaters: electric heating resistors

Electric heating resistors

Official description Electric heating resistors

8516.80 is the HS subheading for electric heating resistors, under heading 8516 in chapter 85.

What you pay

Importing into UK

Customs duty 2% · specific or compound duty standard rate · across 5 national lines depends on the country of origin
Additional duties and charges 5 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 80 00 00 Electric heating resistors
  2. 8516 80 20 00 Assembled with an insulated former
  3. 8516 80 20 10 Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing, for use in civil aircraft
  4. 8516 80 20 20 Car door mirror heating foil: - with two electrical contacts, - with an adhesive layer on both sides (on the side of the plastic holder of the mirror and on the side of the mirror glass), - with a protective paper film on both sides 2%
  5. 8516 80 20 90 Other 2%
  6. 8516 80 80 00 Other 2%
  7. 8516 80 80 10 Electric heating resistor with a triple loop design: -mainly made of aisi 316l stainless steel, -with a rated voltage of 230v, -with a rated power of 2000w, -with a total heating element length of 217 mm or more, but not more than 223 mm, -with a heating element working length of 169.5 mm or more, but not more than 174.5 mm, -with a mounting flange diameter of 28 mm or more, but not more than 32 mm, -with a heating element bending radius of 10.75 mm, -equipped with thermal fuses, -without a built-in ntc sensor, -with nickel plated terminal pin and connector 2%
  8. 8516 80 80 90 Other 2%

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 5

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Duty suspensionNon preferential duty under end-use Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1430
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 5 lines
  • 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)
    Tariff lines
    on 4 of 5 lines
  • 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
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Tariff lines
    on 1 of 5 lines

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 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
    Tariff lines
    on 2 of 5 lines

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£78.3m-0.9% · previous 12 months
Average import price£32.30 per kg
Jan 2024: £6.7mFeb 2024: £6.6mMar 2024: £6.5mApr 2024: £6.5mMay 2024: £6.4mJun 2024: £7.1mJul 2024: £6.6mAug 2024: £5.3mSept 2024: £7.3mOct 2024: £8.1mNov 2024: £6.6mDec 2024: £5.7mJan 2025: £6.1mFeb 2025: £6.8mMar 2025: £7.1mApr 2025: £6.4mMay 2025: £5.8mJun 2025: £6.2mJul 2025: £7.4mAug 2025: £5.6mSept 2025: £7mOct 2025: £6.9mNov 2025: £7.6mDec 2025: £6.6mJan 2026: £6.5mFeb 2026: £6.6mMar 2026: £6.5mApr 2026: £6.2mMay 2026: £5.7mJun 2026: £6.1mJul 2026: £6.9mAug 2026: £5.8m 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
United States £10.7m 13.6% +2.8%
Italy £10.6m 13.5% +0.6%
Germany £9.3m 11.9% -7.9%
China £8.3m 10.6% -0.3%
Morocco £5.5m 7% +1,896%
United Kingdom £4.5m 5.8% +13.6%
Serbia £3.6m 4.6% +2.5%
Romania £3.1m 4% +1%

Same subheading in other tariffs

World trade in 2024

8516.80 · US$5.5bn

Trade value (US$) no reported trade < US$170kUS$170k+US$11.4m+US$88.8m+> US$370.5m

Exports: 154
  1. China: US$921.9m
  2. United States: US$576.1m
  3. Mexico: US$512.7m
  4. Germany: US$497m
  5. Japan: US$370.5m
  6. Vietnam: US$323.2m
  7. Italy: US$256.9m
  8. Romania: US$200.2m
  9. Poland: US$172.7m
  10. South Korea: US$137.7m
  11. Hungary: US$116.2m
  12. Spain: US$114m
  13. Serbia: US$112.4m
  14. France: US$102.1m
  15. United Kingdom: US$88.8m
  16. Türkiye: US$87.2m
  17. Czechia: US$80.8m
  18. Sweden: US$68.7m
  19. Switzerland: US$48.5m
  20. India: US$47.9m
  21. North Macedonia: US$47.3m
  22. Netherlands: US$42.7m
  23. Denmark: US$41.8m
  24. Austria: US$40.3m
  25. Belgium: US$39.4m
  26. Canada: US$38.1m
  27. Ukraine: US$38.1m
  28. Finland: US$33.5m
  29. Portugal: US$32.5m
  30. Singapore: US$28.8m
  31. Taiwan: US$26.5m
  32. Malaysia: US$23m
  33. Thailand: US$19m
  34. Tunisia: US$18.4m
  35. Bulgaria: US$16.8m
  36. Slovakia: US$14.4m
  37. Norway: US$11.4m
  38. Russia: US$10.5m
  39. Morocco: US$9m
  40. Malta: US$8.6m
  41. New Zealand: US$8.4m
  42. Slovenia: US$7.6m
  43. Brazil: US$7m
  44. Kazakhstan: US$6.8m
  45. Bangladesh: US$5.7m
  46. South Africa: US$5m
  47. Hong Kong SAR China: US$4.8m
  48. Luxembourg: US$4.2m
  49. Egypt: US$3.5m
  50. Australia: US$3.1m
  51. Philippines: US$3.1m
  52. Indonesia: US$3m
  53. Latvia: US$3m
  54. Greece: US$2.5m
  55. Ireland: US$2.5m
  56. Georgia: US$2.4m
  57. Israel: US$2m
  58. United Arab Emirates: US$1.7m
  59. Estonia: US$1.1m
  60. Lithuania: US$1.1m

Top exporters

RankCountryValueShare
1 China US$921.9m 16.9%
2 United States US$576.1m 10.5%
3 Mexico US$512.7m 9.4%
4 Germany US$497m 9.1%
5 Japan US$370.5m 6.8%
6 Vietnam US$323.2m 5.9%
7 Italy US$256.9m 4.7%
8 Romania US$200.2m 3.7%
9 Poland US$172.7m 3.2%
10 South Korea US$137.7m 2.5%

Top importers

RankCountryValueShare
1 United States US$876.3m 16%
2 Germany US$442.9m 8.1%
3 China US$371.5m 6.8%
4 Mexico US$322.1m 5.9%
5 South Korea US$260m 4.8%
6 Japan US$207.8m 3.8%
7 Italy US$201.1m 3.7%
8 France US$167.4m 3.1%
9 Türkiye US$147.4m 2.7%
10 Canada US$137.4m 2.5%

Binding rulings for similar goods 3

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.

  • N302658 U.S. CBP 8 March 2019 · 8516.80.40.00

    The classification and country of origin of two types of automotive heater pads from Germany and Hungary.

  • N290369 U.S. CBP 12 October 2017 · 8516.80.80.00

    The tariff classification of heat trace cables, imported in bulk on the spool, from China.

  • N288617 U.S. CBP 25 August 2017 · 8516.80.80.00

    The tariff classification of heat trace cables from ChinaMr. Michael E. RollPisani & Roll LLP1875 Century Park East, Suite 600Los Angeles, CA 90067

The UK Global Tariff divides subheading 8516.80 into 5 tariff lines; the duty is 2%.

In the EU Combined Nomenclature, subheading 8516.80 covers 2 tariff lines and the duty is 2.7%.

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 2%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of electric heating resistors into the UK came to £78.3m between September 2025 and August 2026 (down 1% on the year before); United States supplied 14%, followed by Italy.

In 2024, countries exported electric heating resistors worth US$5.5bn (+2.3% year on year).

The largest exporter was China (US$921.9m), followed by the United States.

Questions and answers

What is the HS code for electric instantaneous or storage water heaters: electric heating resistors?

Electric instantaneous or storage water heaters: electric heating resistors fall under HS subheading 8516.80, 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 8516.80 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 8516.80 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$921.9m in 2024 (16.9% of world exports).

Which countries can export electric heating resistors 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 heating resistors?

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 heating resistors from?

In the 12 months to August 2026, the largest suppliers were United States (14%), Italy (14%) and Germany (12%), out of total imports of £78.3m.