Key facts
- HS subheading
- 8418.21
- National lines
- 10
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Summary
The European Union tariff splits HS 8418.21 (refrigerators, household type: Compression-type) into 10 national lines: 8418 21 10 10 (pre-charged with hydrofluorocarbons (HFCs)), 8418 21 10 90 (other), 8418 21 51 10 (pre-charged with hydrofluorocarbons (HFCs)), 8418 21 51 90 (other) and 6 others.
European Union lines under 8418.21
The European Union tariff splits HS 8418.21 (refrigerators, household type: Compression-type) into 10 national lines: 8418 21 10 10 (pre-charged with hydrofluorocarbons (HFCs)), 8418 21 10 90 (other), 8418 21 51 10 (pre-charged with hydrofluorocarbons (HFCs)), 8418 21 51 90 (other) and 6 others.
- 8418 21 10 10Pre-charged with hydrofluorocarbons (HFCs)Duty: 1.5%
- 8418 21 10 90OtherDuty: 1.5%
- 8418 21 51 10Pre-charged with hydrofluorocarbons (HFCs)Duty: 2.5%
- 8418 21 51 90OtherDuty: 2.5%
- 8418 21 59 10Pre-charged with hydrofluorocarbons (HFCs)Duty: 1.9%
- 8418 21 59 90OtherDuty: 1.9%
- 8418 21 91 10Pre-charged with hydrofluorocarbons (HFCs)Duty: 2.5%
- 8418 21 91 90OtherDuty: 2.5%
- 8418 21 99 10Pre-charged with hydrofluorocarbons (HFCs)Duty: 1.9%
- 8418 21 99 90OtherDuty: 1.9%
Import VAT and de minimis in the European Union
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.
In other countries
National tariff lines under 8418.21 are live on border.bot for the United States (4 lines, also used by 1 other country).
- United States4 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8418.21?
The European Union tariff splits HS 8418.21 (refrigerators, household type: Compression-type) into 10 national lines: 8418 21 10 10 (pre-charged with hydrofluorocarbons (HFCs)), 8418 21 10 90 (other), 8418 21 51 10 (pre-charged with hydrofluorocarbons (HFCs)), 8418 21 51 90 (other) and 6 others.
Sources and updates
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.