{
  "summary": "The European Union tariff splits HS 8415.81 (other: Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)) into 3 national lines: 8415 81 00 10 (for use in civil aircraft), 8415 81 00 91 (pre-charged with hydrofluorocarbons (HFCs)) and 8415 81 00 99 (other).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "8415.81",
      "source": null,
      "url": "https://border.bot/hs-codes/841581"
    },
    {
      "label": "National lines",
      "value": "3",
      "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 8415.81?",
      "answer": "The European Union tariff splits HS 8415.81 (other: Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)) into 3 national lines: 8415 81 00 10 (for use in civil aircraft), 8415 81 00 91 (pre-charged with hydrofluorocarbons (HFCs)) and 8415 81 00 99 (other)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 8415.81",
      "text": [
        "The European Union tariff splits HS 8415.81 (other: Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)) into 3 national lines: 8415 81 00 10 (for use in civil aircraft), 8415 81 00 91 (pre-charged with hydrofluorocarbons (HFCs)) and 8415 81 00 99 (other)."
      ]
    },
    {
      "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 8415.81 are live on border.bot for the United States (3 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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        "taxThreshold": null,
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