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European Union tariff lines under HS 8418.99

Last updated

Key facts

HS subheading
8418.99
Duty (MFN)
2.2%
National lines
12
Import VAT/GST in the European Union
VAT 21%
De minimis in the European Union
Flat €3 duty up to €150; tax always charged
Chapter
84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Summary

The European Union tariff splits HS 8418.99 (parts: Other) into 12 national lines: 8418 99 10 10 (for use in certain types of aircraft), 8418 99 10 81 (pre-charged with hydrofluorocarbons (HFCs)), 8418 99 10 87 (other), 8418 99 90 10 (of refrigerating equipment adapted to the air-conditioning system, for use in certain types of aircraft) and 8 others. The general (MFN) duty is 2.2% on all 12 lines.

European Union lines under 8418.99

The European Union tariff splits HS 8418.99 (parts: Other) into 12 national lines: 8418 99 10 10 (for use in certain types of aircraft), 8418 99 10 81 (pre-charged with hydrofluorocarbons (HFCs)), 8418 99 10 87 (other), 8418 99 90 10 (of refrigerating equipment adapted to the air-conditioning system, for use in certain types of aircraft) and 8 others.

The general (MFN) duty is 2.2% on all 12 lines.

  • 8418 99 10 10For use in certain types of aircraftDuty: 2.2%
  • 8418 99 10 81Pre-charged with hydrofluorocarbons (HFCs)Duty: 2.2%
  • 8418 99 10 87OtherDuty: 2.2%
  • 8418 99 90 10Of refrigerating equipment adapted to the air-conditioning system, for use in certain types of aircraftDuty: 2.2%
  • 8418 99 90 20Aluminium connecting block for connecting to a condenser manifold in welding process: -hardened to T6 or T5 temper, -with a weight of not more than 150 g, -with a length of 20 mm or more but not more than 150 mm, -with a fixing rail in one pieceDuty: 2.2%
  • 8418 99 90 30Receiver dryer profile for connecting to a condenser manifold in welding process with: -a braze flatness of not more than 0,2 mm, -a weight of 100 g or more but not more than 600 g, -a fixing rail in one pieceDuty: 2.2%
  • 8418 99 90 50Heat exchanger evaporator, used in domestic refrigerators and freezers and their combinations: -with external dimensions of 362 mm x 244 mm x 60 mm or more but not more than 398,4 mm x 503 mm x 60 mm, -with 229 mm to 307 mm aluminium radiator fins with external dimensions of 60 mm x 26,7 mm or more but not more than 60,2 mm x 27,3 mm, -with an aluminium tube with an external diameter of 8,3 mm or more but not more than 8,5 mm, -with not more than two heaters with a power of 40 W or more but not more than 140 W, equipped with cables with connectors, -with or without two thermal fuses with a melting point of 77 °C, equipped with cables with connectorsDuty: 2.2%
  • 8418 99 90 60Condenser for refrigerators or refrigerators with freezers of the household type equipped at least with: -a steel pipe with a diameter from 4,68 mm to 4,81 mm, a wall thickness from 0,52 mm to 0,65 mm, -26-30 pcs of horizontal pipe sections, each straight with a length from 450 mm to 455 mm, placed every 40 mm between each horizontal part, -from 112 to 174 pcs welded steel rods with a diameter of 1,3 mm and a length of 1 002 mm or more but not more than 1 322 mm, -3 clips, -4 brackets welded between the rodsDuty: 2.2%
  • 8418 99 90 70Household appliances condenser, being a type of heat exchanger, made entirely of aluminium A3102, A3003, A4045 or A4343, consisting of two vertical pipes and arranged horizontally between them 16 parallel flat tubes with fins, with: -one vertical pipe with inlet and outlet tubes, -a width of 297 mm or more, but not more than 373 mm, -a height of 154 mm or more, but not more than 158 mm, -a depth of 17 mm or more, but not more than 23 mm, -a flatness tolerance of less than 2 mm for the fin pack within the condenser core, -a weight of 224 g or more, but not more than 283 gDuty: 2.2%
  • 8418 99 90 80An evaporator being a type of heat exchanger, consisting of aluminium pipes with copper ends enclosed with aluminium radiators: -measuring 337 x 237 x 17 mm or more, but not more than 868 x 399 x 78 mm, -with a total weight of a set of 236 g or more, but not more than 1 750 g, -with a fixed sensor, -with or without noise absorber, -with 2, 5 or 7 control and power connection pins terminated with sensor temperature type of socket, with or without heater and fuse type of socket, for use in the manufacture of products of subheadings 8418 10, 8418 21, 8418 40Duty: 2.2%
  • 8418 99 90 91Pre-charged with hydrofluorocarbons (HFCs)Duty: 2.2%
  • 8418 99 90 99OtherDuty: 2.2%

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 8418.99 are live on border.bot for the United States (8 lines, also used by 1 other country).

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 8418.99?

The European Union tariff splits HS 8418.99 (parts: Other) into 12 national lines: 8418 99 10 10 (for use in certain types of aircraft), 8418 99 10 81 (pre-charged with hydrofluorocarbons (HFCs)), 8418 99 10 87 (other), 8418 99 90 10 (of refrigerating equipment adapted to the air-conditioning system, for use in certain types of aircraft) and 8 others.

What is the duty on HS 8418.99 in the European Union?

The general (MFN) duty is 2.2% on all 12 lines.

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.

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