Subheading · Chapter 85 · Heading 8540

8540.71

8540.71: Microwave tubes: magnetrons

Official description Magnetrons

8540.71 is a six-digit subheading of heading 8540, thermionic, cold cathode or photocathode valves and tubes, chapter 85.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 8540 71 00 00 Magnetrons Freep/st
  2. 8540 71 00 10 For use in certain types of aircraft Freep/st
  3. 8540 71 00 90 Other 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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • 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 1 of 2 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
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

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£8.4m+3.6% · previous 12 months
Average import price£14.71 per kg
Jan 2024: £368kFeb 2024: £554kMar 2024: £875kApr 2024: £576kMay 2024: £483kJun 2024: £335kJul 2024: £525kAug 2024: £405kSept 2024: £625kOct 2024: £300kNov 2024: £651kDec 2024: £1.6mJan 2025: £522kFeb 2025: £924kMar 2025: £453kApr 2025: £789kMay 2025: £727kJun 2025: £353kJul 2025: £588kAug 2025: £590kSept 2025: £498kOct 2025: £839kNov 2025: £649kDec 2025: £816kJan 2026: £466kFeb 2026: £863kMar 2026: £696kApr 2026: £537kMay 2026: £418kJun 2026: £1.2mJul 2026: £876kAug 2026: £552k 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 £2.9m 34.9% +17.4%
United Kingdom £2.7m 32% +10.1%
Thailand £1.5m 18.2% +89.2%
United States £549k 6.5% +27.1%
Japan £349k 4.1% -78.2%
Germany £116k 1.4% +149.3%
Bulgaria £98k 1.2% +1,910.4%
Denmark £48k 0.6% +42.2%

Same subheading in other tariffs

World trade in 2024

8540.71 · US$365m

Trade value (US$) no reported trade < US$159kUS$159k+US$875k+US$9m+> US$62m

Exports: 78
  1. United Kingdom: US$82m
  2. China: US$75m
  3. Japan: US$62m
  4. United States: US$37m
  5. Netherlands: US$27m
  6. Thailand: US$26m
  7. Germany: US$14m
  8. Singapore: US$9m
  9. Belgium: US$5m
  10. Denmark: US$3m
  11. Italy: US$3m
  12. France: US$2m
  13. Taiwan: US$2m
  14. Finland: US$2m
  15. Greece: US$1m
  16. Malaysia: US$1m
  17. South Korea: US$1m
  18. Sweden: US$920k
  19. Bulgaria: US$876k
  20. Norway: US$859k
  21. Hong Kong SAR China: US$754k
  22. Türkiye: US$749k
  23. Switzerland: US$703k
  24. Spain: US$627k
  25. India: US$621k
  26. Mexico: US$600k
  27. United Arab Emirates: US$575k
  28. Czechia: US$524k
  29. Latvia: US$414k
  30. Ukraine: US$359k
  31. Austria: US$334k
  32. Kazakhstan: US$320k
  33. Poland: US$233k
  34. South Africa: US$229k
  35. Cyprus: US$214k
  36. Australia: US$202k
  37. New Zealand: US$159k
  38. Canada: US$155k
  39. Portugal: US$154k
  40. Brazil: US$140k
  41. Luxembourg: US$137k
  42. Estonia: US$123k
  43. Russia: US$119k
  44. Hungary: US$93k
  45. Colombia: US$90k
  46. Slovenia: US$87k
  47. Tunisia: US$83k
  48. Vietnam: US$81k
  49. Kuwait: US$81k
  50. Slovakia: US$63k
  51. Indonesia: US$61k
  52. Pakistan: US$53k
  53. Chile: US$51k
  54. Croatia: US$50k
  55. Ireland: US$43k
  56. Côte d’Ivoire: US$33k
  57. Lithuania: US$32k
  58. Sri Lanka: US$30k
  59. Serbia: US$17k
  60. Armenia: US$15k

Top exporters

RankCountryValueShare
1 United Kingdom US$82m 22.5%
2 China US$75m 20.6%
3 Japan US$62m 17%
4 United States US$37m 10.1%
5 Netherlands US$27m 7.4%
6 Thailand US$26m 7.2%
7 Germany US$14m 4%
8 Singapore US$9m 2.4%
9 Belgium US$5m 1.4%
10 Denmark US$3m 1%

Top importers

RankCountryValueShare
1 Netherlands US$46m 12.6%
2 China US$38m 10.5%
3 United States US$37m 10.2%
4 Brazil US$31m 8.5%
5 India US$24m 6.5%
6 Germany US$18m 5%
7 Japan US$16m 4.4%
8 South Korea US$10m 2.8%
9 Singapore US$10m 2.7%
10 Belgium US$9m 2.5%

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 433 commodity codes

    Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk

  2. GB Other

    Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026

    Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk

  3. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

In the UK Global Tariff, subheading 8540.71 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 8540.71; the duty is 2.7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 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 £8.4m (up 4% on the year before), at an average of £14.71 per kg; China supplied 35%, followed by United Kingdom.

World trade in these goods reached US$365m in 2024, down 3.2% on 2023.

The United Kingdom was the largest exporter with 22.5% of the total, ahead of China.

Products classified here

Questions and answers

What is the HS code for microwave tubes: magnetrons?

Microwave tubes: magnetrons fall under HS subheading 8540.71, part of heading 8540, in section XVI of the Harmonized System.

What is the import duty on microwave tubes: magnetrons in the UK?

Under the UK Global Tariff, imports under 8540.71 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 microwave tubes: magnetrons in the EU?

Under the EU Combined Nomenclature, imports under 8540.71 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 microwave tubes: magnetrons?

The United Kingdom, with US$82m in 2024 (22.5% 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 China (35%), United Kingdom (32%) and Thailand (18%), out of total imports of £8.4m.