{
  "summary": "The European Union tariff splits HS 8414.30 (compressors of a kind used in refrigerating equipment) into 11 national lines: 8414 30 20 10 (for use in civil aircraft), 8414 30 20 60 (hermetic compressor for R290 refrigerant for the production of refrigerators and freezers: -with a power not exceeding 0.4 kW, -pre-filled with lubricant from 190 ml to 210 ml, -suction and processing pipe inner diameter from 6.40 mm to 6.60 mm, -discharge pipe inner diameter from 4.80 mm to 5.00 mm, -driven by a brushless DC motor, -cooling capacity from 340 to 360 W at ASHRAE LBP 3000 rpm, -displacement from 6.5 cm³ to 7.5 cm³, -speed range from 1,600 rpm to 4,200 rpm), 8414 30 20 90 (other), 8414 30 81 10 (for use in civil aircraft) and 7 others.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "8414.30",
      "source": null,
      "url": "https://border.bot/hs-codes/841430"
    },
    {
      "label": "National lines",
      "value": "11",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 8414.30?",
      "answer": "The European Union tariff splits HS 8414.30 (compressors of a kind used in refrigerating equipment) into 11 national lines: 8414 30 20 10 (for use in civil aircraft), 8414 30 20 60 (hermetic compressor for R290 refrigerant for the production of refrigerators and freezers: -with a power not exceeding 0.4 kW, -pre-filled with lubricant from 190 ml to 210 ml, -suction and processing pipe inner diameter from 6.40 mm to 6.60 mm, -discharge pipe inner diameter from 4.80 mm to 5.00 mm, -driven by a brushless DC motor, -cooling capacity from 340 to 360 W at ASHRAE LBP 3000 rpm, -displacement from 6.5 cm³ to 7.5 cm³, -speed range from 1,600 rpm to 4,200 rpm), 8414 30 20 90 (other), 8414 30 81 10 (for use in civil aircraft) and 7 others."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 8414.30",
      "text": [
        "The European Union tariff splits HS 8414.30 (compressors of a kind used in refrigerating equipment) into 11 national lines: 8414 30 20 10 (for use in civil aircraft), 8414 30 20 60 (hermetic compressor for R290 refrigerant for the production of refrigerators and freezers: -with a power not exceeding 0.4 kW, -pre-filled with lubricant from 190 ml to 210 ml, -suction and processing pipe inner diameter from 6.40 mm to 6.60 mm, -discharge pipe inner diameter from 4.80 mm to 5.00 mm, -driven by a brushless DC motor, -cooling capacity from 340 to 360 W at ASHRAE LBP 3000 rpm, -displacement from 6.5 cm³ to 7.5 cm³, -speed range from 1,600 rpm to 4,200 rpm), 8414 30 20 90 (other), 8414 30 81 10 (for use in civil aircraft) and 7 others."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "The European Union charges VAT on imports at a standard rate of 21%.",
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 8414.30 are live on border.bot for the United States (9 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.",
        "The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
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        "sellerScheme": null,
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    "dateModified": "2026-10-11T20:29:44.802Z",
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      "code": "84",
      "description": "Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof"
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    "heading": {
      "code": "8414",
      "description": "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters"
    },
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      "code": "841430",
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            "dutyText": "0.000 %",
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              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
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              {
                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
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                "label": "Albania"
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                "label": "Canada"
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                "label": "Switzerland"
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                "label": "Côte d'Ivoire"
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                "code": "CM",
                "label": "Cameroon"
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              {
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                "label": "Colombia"
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                "label": "Algeria"
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                "label": "Ecuador"
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                "label": "Fiji"
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                "label": "Canada"
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                "label": "Fiji"
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                "label": "United Kingdom"
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                "label": "Georgia"
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                "label": "Ghana"
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                "label": "Israel"
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                "label": "Jordan"
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                "label": "Japan"
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                "label": "South Korea"
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                "code": "WS",
                "label": "Samoa"
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              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
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              {
                "code": "XK",
                "label": "Kosovo"
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              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
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              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          }
        ],
        "measures": [],
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      },
      {
        "code": "8414302090",
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          "Compressors of a kind used in refrigerating equipment",
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        ],
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          {
            "dutyText": "0.000 %",
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              {
                "code": "1007",
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                "code": "1033",
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                "code": "1034",
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                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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                "code": "2012",
                "label": "EEA - European Economic Area"
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                "code": "2020",
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                "code": "2200",
                "label": "Central America"
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                "code": "5500",
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                "code": "AL",
                "label": "Albania"
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              {
                "code": "BA",
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              {
                "code": "CA",
                "label": "Canada"
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              {
                "code": "CH",
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                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
                "code": "CL",
                "label": "Chile"
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              {
                "code": "CM",
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              {
                "code": "CO",
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                "code": "DZ",
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              {
                "code": "EC",
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              {
                "code": "EG",
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              {
                "code": "FJ",
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                "code": "FO",
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                "code": "GE",
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                "code": "GH",
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                "code": "ME",
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                "code": "MX",
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                "code": "NZ",
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              {
                "code": "PE",
                "label": "Peru"
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              {
                "code": "PG",
                "label": "Papua New Guinea"
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              {
                "code": "PS",
                "label": "Palestine"
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              {
                "code": "SB",
                "label": "Solomon Islands"
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                "code": "SG",
                "label": "Singapore"
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                "code": "SY",
                "label": "Syria"
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              {
                "code": "TN",
                "label": "Tunisia"
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                "code": "UA",
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              {
                "code": "US",
                "label": "United States"
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              {
                "code": "VN",
                "label": "Vietnam"
              },
              {
                "code": "WS",
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              {
                "code": "XC",
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                "code": "XL",
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              {
                "code": "XS",
                "label": "Serbia"
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              {
                "code": "ZA",
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            ]
          }
        ],
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      },
      {
        "code": "8414308110",
        "description": "For use in civil aircraft",
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                "code": "1007",
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                "code": "BA",
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              {
                "code": "CA",
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              {
                "code": "CH",
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                "code": "CI",
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                "code": "CL",
                "label": "Chile"
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                "code": "CM",
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                "code": "CO",
                "label": "Colombia"
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                "code": "EC",
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                "code": "EG",
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                "code": "FJ",
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                "code": "FO",
                "label": "Faroe Islands"
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                "code": "GB",
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              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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                "code": "IL",
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                "code": "JO",
                "label": "Jordan"
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                "code": "JP",
                "label": "Japan"
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                "code": "KE",
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              {
                "code": "KR",
                "label": "South Korea"
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              {
                "code": "LB",
                "label": "Lebanon"
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              {
                "code": "MA",
                "label": "Morocco"
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                "code": "MD",
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              {
                "code": "ME",
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              {
                "code": "MK",
                "label": "North Macedonia"
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                "code": "MX",
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              {
                "code": "NZ",
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                "code": "PE",
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                "code": "PS",
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              {
                "code": "TN",
                "label": "Tunisia"
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                "code": "UA",
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              {
                "code": "US",
                "label": "United States"
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              {
                "code": "VN",
                "label": "Vietnam"
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                "code": "WS",
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              {
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              {
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                "code": "XL",
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              {
                "code": "XS",
                "label": "Serbia"
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              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          }
        ],
        "measures": [],
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      },
      {
        "code": "8414308150",
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          "Hermetic or semi-hermetic",
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          "Hermetic or semi-hermetic variable-speed electric scroll compressors, with a nominal power rating of 0,5 kW or more but not more than 10 kW, with a displacement volume of not more than 35 cm³, of the type used in refrigeration equipment"
        ],
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        ],
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          "code": "8414308150",
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          "startDate": "2010-07-01",
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          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
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                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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              {
                "code": "2012",
                "label": "EEA - European Economic Area"
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              {
                "code": "2020",
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              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
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              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
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              {
                "code": "5500",
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                "label": "Albania"
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              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
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              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
                "code": "CL",
                "label": "Chile"
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              {
                "code": "CM",
                "label": "Cameroon"
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              {
                "code": "CO",
                "label": "Colombia"
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              {
                "code": "DZ",
                "label": "Algeria"
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              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "FO",
                "label": "Faroe Islands"
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              {
                "code": "GB",
                "label": "United Kingdom"
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              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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              {
                "code": "IL",
                "label": "Israel"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "JP",
                "label": "Japan"
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              {
                "code": "KE",
                "label": "Kenya"
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              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
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              {
                "code": "MA",
                "label": "Morocco"
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              {
                "code": "MD",
                "label": "Moldova"
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              {
                "code": "ME",
                "label": "Montenegro"
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              {
                "code": "MK",
                "label": "North Macedonia"
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              {
                "code": "MX",
                "label": "Mexico"
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              {
                "code": "NZ",
                "label": "New Zealand"
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              {
                "code": "PE",
                "label": "Peru"
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              {
                "code": "PG",
                "label": "Papua New Guinea"
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              {
                "code": "PS",
                "label": "Palestine"
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              {
                "code": "SB",
                "label": "Solomon Islands"
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                "label": "Tunisia"
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                "code": "UA",
                "label": "Ukraine"
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                "code": "US",
                "label": "United States"
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                "label": "Vietnam"
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                "code": "WS",
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              {
                "code": "XK",
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              {
                "code": "XL",
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              {
                "code": "XS",
                "label": "Serbia"
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              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          }
        ],
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      {
        "code": "8414308160",
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          "Hermetic rotary compressors for either hydrofluorocarbon (HFC) or hydrocarbon refrigerants: - driven by ‘on-off’ single phase alternate current (AC) or ‘brushless direct current’ (BLDC) variable speed motors, - with a nominal power rating of not more than 1,5kW, - a rated voltage of 100V or more but not more than 240V, - with a height of not more than 300mm, - an external diameter of not more than 150mm, - with a unit weight of not more than 15kg, for use in the manufacture of heat pumps for household appliances, including clothes dryers"
        ],
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            "code": "NAR",
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            "label": "Number of items",
            "unit": "piece",
            "direction": "both",
            "origins": null
          }
        ],
        "special": null,
        "general": {
          "code": "8414308160",
          "dutyText": "2.200 %",
          "startDate": "2014-07-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "5500",
                "label": "Mercosur"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "FO",
                "label": "Faroe Islands"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
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