Subheading · Chapter 85 · Heading 8516

8516.90: Electric instantaneous or storage water heaters: parts

Parts of electric heaters and appliances

Official description Parts

8516.90 is the HS subheading for parts of electric heaters and appliances, under heading 8516 in chapter 85.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 2% – 2.7% standard rate · across 4 national lines depends on the country of origin

Additional duties and charges 7 additional measures Import requirements: 2

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

8516 90 00 00 Parts
8516 90 00 10 For heating aircraft and wing surfaces, mounted on propeller aeroplanes, and for use in certain types of aircraft 2%+4
Other
8516 90 00 51 Legs, tops and iron rests of ironing boards, including of sleeve boards, whether or not free standing, with a steam soaking and/or heating top and/or blowing top 2.7%+6
8516 90 00 70 Inner pot<br>- containing side and central openings,<br>- of annealed aluminium,<br>- with a ceramic coating, heat resistant to more than 200° c<br>for use in the manufacture of an electric fryer 2%+4
8516 90 00 99 Other 2%+5

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 8

Anti-dumping dutyDefinitive anti-dumping duty 42.3%

Applies to goods from: China
In force: until 3 October 2029
Legal act: Statutory Instruments 2019 No. 450
Tariff lines: on 1 of 4 lines

Rates for named exporters (6)

Company	Rate
Foshan City Gaoming Lihe<br>Daily Necessities Co. Ltd.,<br>Foshan<br> A782	34.9% with D008, otherwise 42.3%
Guangzhou Power Team Houseware Co. Ltd., Guangzhou A783	39.6% with D008, otherwise 42.3%
Since Hardware (Guangzhou) Co., Ltd., Guangzhou A784	35.8% with D008, otherwise 42.3%
Guangdong Wireking Household Supplies Co. Ltd, Foshan A785	18.1% with D008, otherwise 42.3%
Zhejiang Harmonic Hardware Products Co. Ltd., Guzhou A786	26.5% with D008, otherwise 42.3%
Greenwood Houseware (Zhuhai) Ltd, Guangdong A953	22.7% with D008, otherwise 42.3%

Countervailing dutyDefinitive countervailing duty

Applies to goods from: Türkiye
In force: until 7 September 2028
Legal act: 2024 No.15
Documents: D008 Invoice with a signed declaration
Tariff lines: on 1 of 4 lines

Rates for named exporters (2)

Company	Rate
Milenyum Metal Diş Ticaret Ve Sanayi A.Ş.<br><br>3M Plastik Ve Metal Diş Ticaret Ve Sanayi A.Ş. 8B04	3.31% with D008, otherwise 3.31%
All other overseas exporters (residual rate) 8B05	3.31%

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2022 No. 376
Documents
- 9008
Duty suspensionAutonomous suspension under end-use Free
Applies to goods from
all countries

Legal act
2020 No. 1435
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 4 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 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 2 of 4 lines
Duty suspensionAutonomous suspension under end-use Free
Applies to goods from
all countries

In force
until 31 December 2028

Legal act
2020 No. 1435
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 4 lines
Duty suspensionAutonomous tariff suspension Free
Applies to goods from
all countries

In force
until 31 December 2028

Legal act
2020 No. 1435
Documents
- 9Y12
Tariff lines
on 1 of 4 lines

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% – 2.7%
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–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–XC agreement	XC	Free
UK–Kosovo agreement	Kosovo	Free
UK–XL agreement	XL	Free
UK–South Africa agreement	South Africa	Free

UK: imports by month

last 12 months£73m+5% · previous 12 months

Average import price£11.58 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	£34.3m	47%	+32.1%
Netherlands	£9.2m	12.6%	-23.3%
Indonesia	£5.7m	7.8%	+9.3%
Germany	£4.1m	5.7%	-22.1%
Thailand	£2.7m	3.7%	-4.5%
Italy	£2.5m	3.4%	+4.6%
Malaysia	£1.9m	2.6%	-9.3%
United States	£1.6m	2.2%	+2.7%

Same subheading in other tariffs

EU 2.7% Third-country duty 1 tariff line

Türkiye 60% Statutory rate (Law 474) 6 tariff lines

USA Free – 3.9% General (MFN) 12 tariff lines · average 1.6%

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

8516.90 · US$4.9bn

Trade value (US$) no reported trade < US$51.8kUS$51.8k+US$6.5m+US$69.3m+> US$118.1m

Exports: 164

China: US$2bn
Germany: US$448.4m
Italy: US$392.2m
Mexico: US$211.9m
South Korea: US$118.1m
Netherlands: US$117.7m
Thailand: US$117.4m
United States: US$102.2m
Poland: US$96.7m
Switzerland: US$96m
Vietnam: US$89.2m
Türkiye: US$84.4m
Austria: US$83.6m
Malaysia: US$82.3m
Hungary: US$77.8m
Ukraine: US$69.3m
Romania: US$69.3m
France: US$67.4m
Spain: US$62.7m
Slovenia: US$51m
Indonesia: US$44.2m
Portugal: US$43.3m
Japan: US$41.3m
Taiwan: US$39.9m
Canada: US$26.8m
Sweden: US$25.9m
United Kingdom: US$25.8m
Czechia: US$25.3m
Singapore: US$21.4m
Hong Kong SAR China: US$20.2m
Bosnia & Herzegovina: US$15.5m
Slovakia: US$13.4m
Philippines: US$13m
Australia: US$11.9m
India: US$11.7m
Tunisia: US$9.5m
Finland: US$9.4m
Belgium: US$8.3m
Denmark: US$6.5m
Lithuania: US$5.3m
Egypt: US$5.2m
Ireland: US$4.7m
Cambodia: US$4m
Estonia: US$3.6m
South Africa: US$3.6m
Bulgaria: US$3.1m
Greece: US$2.9m
United Arab Emirates: US$2.8m
Serbia: US$2.7m
Croatia: US$2.5m
Norway: US$1.8m
Israel: US$1.8m
Brazil: US$1.6m
Latvia: US$1.5m
New Zealand: US$1.3m
Sri Lanka: US$642.4k
Georgia: US$480.4k
Mali: US$412k
Russia: US$392.1k
Morocco: US$318.9k

Top exporters

Rank	Country	Value	Share
1	China	US$2bn	41%
2	Germany	US$448.4m	9.1%
3	Italy	US$392.2m	8%
4	Mexico	US$211.9m	4.3%
5	South Korea	US$118.1m	2.4%
6	Netherlands	US$117.7m	2.4%
7	Thailand	US$117.4m	2.4%
8	United States	US$102.2m	2.1%
9	Poland	US$96.7m	2%
10	Switzerland	US$96m	2%

Top importers

Rank	Country	Value	Share
1	United States	US$684.9m	13.9%
2	Germany	US$341.8m	6.9%
3	France	US$290.4m	5.9%
4	Romania	US$200.5m	4.1%
5	Italy	US$174.3m	3.5%
6	Mexico	US$161.2m	3.3%
7	Japan	US$151.1m	3.1%
8	Hungary	US$146.6m	3%
9	Malaysia	US$137.3m	2.8%
10	Indonesia	US$136.7m	2.8%

In the UK Global Tariff, subheading 8516.90 covers 4 tariff lines and the duty is between 2% and 2.7%.

The EU Combined Nomenclature has one tariff line for subheading 8516.90; the duty is 2.7%.

Goods from 175 countries can enter the UK at a preferential rate instead of the standard 2% – 2.7%; 175 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 UK, anti-dumping duty of 42.3% applies on top of the customs duty to goods from China (until 3 October 2029).

In the 12 months to August 2026, the UK imported parts of electric heaters and appliances worth £73m (up 5% on the year before), at an average of £11.58 per kg; China supplied 47%, followed by Netherlands.

World trade in parts of electric heaters and appliances reached US$4.9bn in 2024, up 8.2% on 2023.

China was the largest exporter with 41% of the total, ahead of Germany.

Questions and answers

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

Electric instantaneous or storage water heaters: parts fall under HS subheading 8516.90, 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 8516.90 from countries without a preferential agreement are charged at 2% to 2.7%, depending on the line. 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 8516.90 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$2bn in 2024 (41% of world exports).

Which countries can export parts of electric heaters and appliances to the UK duty-free?

175 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% – 2.7% applies. Pick a country above to see its rate.

Is there anti-dumping duty on parts of electric heaters and appliances?

The UK charges additional duty of 35% on goods from Belarus and Russia. The UK charges anti-dumping duty of 42.3% on goods from China until 3 October 2029. Lower rates apply to the named exporters listed in the measure.

Where does the UK import parts of electric heaters and appliances from?

In the 12 months to August 2026, the largest suppliers were China (47%), Netherlands (13%) and Indonesia (8%), out of total imports of £73m.