Customs Import Tariff of Taiwan · CCC code · HS 8415.90
8415.90.10.00: Air conditioner parts: Indoor or outdoor units for split-system air conditioning machines
Air conditioner parts
✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026
What you pay
Importing into Taiwan
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
8415.90 Air-conditioning machines, comprising a motor-driven: parts
UK 2% Third-country duty 6 tariff lines 
EU 2.7% Third-country duty 1 tariff line 
Türkiye Free – 2.7% Third-country duty 5 tariff lines · average 2.2% 
USA 1.4% General (MFN) 2 tariff lines 
Canada Free General (MFN) 2 tariff lines 
Mexico Free General (MFN) 2 tariff lines 
Brazil 12.6% – 16.2% General (MFN) 3 tariff lines · average 15% 
Argentina 12.6% – 18% General (MFN) 21 tariff lines · average 16.7% 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 5 tariff lines 
Japan Free General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 5% – 10% General (MFN) 2 tariff lines · average 7.5% Taiwan lines: 8415.90
Binding rulings for similar goods
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.
- N361284 U.S. CBP
The tariff classification of air conditioning fittings from Japan
- N359690 U.S. CBP
- N355980 U.S. CBP
The tariff classification of a dryer and a coil from China
- N353698 U.S. CBP
The tariff classification of air conditioner housings from Canada
- 600009200 HMRC
A spare part which is a replacement defrosting temperature sensor for a portable air conditioner. The interior of the sensor is made from copper.
28 rulings in total for this code
Legal notes
In the Customs Import Tariff of Taiwan, 8415.90.10.00 is one of 2 lines under subheading 8415.90, air-conditioning machines, comprising a motor-driven: parts.
The column 1 rate is 10%, and quantities are declared in SET.
For the same subheading, the UK duty is 2%, the EU duty is 2.7%, the Türkiye duty is 0%–2.7%, the US duty is 1.4%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 12.6%–16.2%, the Argentina duty is 12.6%–18%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%–10%.
Taiwan imported goods of subheading 8415.90 worth US$341m in 2024; the largest supplier was China.
Questions and answers
What is the Taiwan import duty for CCC code 8415.90.10.00?
The column 1 rate in the Customs Import Tariff of Taiwan is 10%; the supplementary unit is SET. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Taiwan import these goods from?
For subheading 8415.90 as a whole, the largest supplier in 2024 was China (US$151m), followed by Thailand.