# European Union tariff lines 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. The general (MFN) duty is 2.2% on all 12 lines.

Source: https://border.bot/countries/european-union/hs-codes/841899
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 84](https://border.bot/countries/european-union/hs-codes/84) / [8418.99](https://border.bot/countries/european-union/hs-codes/841899)

## Key facts

- HS subheading: [8418.99](https://border.bot/hs-codes/841899)
- 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
- Tariff: [European Union](https://border.bot/countries/european-union)
- Chapter: 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

## 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 10](https://border.bot/countries/european-union/hs-codes/8418991010) Parts, Other, Evaporators and condensers, excluding those for refrigerators of the household type, For use in certain types of aircraft. Duty (MFN): 2.2%
- [8418 99 10 81](https://border.bot/countries/european-union/hs-codes/8418991081) Parts, Other, Evaporators and condensers, excluding those for refrigerators of the household type, Other, Pre-charged with hydrofluorocarbons (HFCs). Duty (MFN): 2.2%
- [8418 99 10 87](https://border.bot/countries/european-union/hs-codes/8418991087) Parts, Evaporators and condensers, excluding those for refrigerators of the household type, Other. Duty (MFN): 2.2%
- [8418 99 90 10](https://border.bot/countries/european-union/hs-codes/8418999010) Parts, Other, Other, Of refrigerating equipment adapted to the air-conditioning system, for use in certain types of aircraft. Duty (MFN): 2.2%
- [8418 99 90 20](https://border.bot/countries/european-union/hs-codes/8418999020) Parts, Other, Other, Aluminium 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 piece. Duty (MFN): 2.2%
- [8418 99 90 30](https://border.bot/countries/european-union/hs-codes/8418999030) Parts, Other, Other, Receiver 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 piece. Duty (MFN): 2.2%
- [8418 99 90 50](https://border.bot/countries/european-union/hs-codes/8418999050) Parts, Other, Other, Heat 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 connectors. Duty (MFN): 2.2%
- [8418 99 90 60](https://border.bot/countries/european-union/hs-codes/8418999060) Parts, Other, Other, Condenser 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 rods. Duty (MFN): 2.2%
- [8418 99 90 70](https://border.bot/countries/european-union/hs-codes/8418999070) Parts, Other, Other, Household 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 g. Duty (MFN): 2.2%
- [8418 99 90 80](https://border.bot/countries/european-union/hs-codes/8418999080) Parts, Other, Other, An 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 40. Duty (MFN): 2.2%
- [8418 99 90 91](https://border.bot/countries/european-union/hs-codes/8418999091) Parts, Other, Other, Other, Pre-charged with hydrofluorocarbons (HFCs). Duty (MFN): 2.2%
- [8418 99 90 99](https://border.bot/countries/european-union/hs-codes/8418999099) Parts, Other. Duty (MFN): 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).

- [United States](https://border.bot/countries/united-states/hs-codes/841899): 8 lines, used by 1 other country
- [The Harmonized System text for 8418.99](https://border.bot/hs-codes/841899)

- Previous subheading: [8418.91](https://border.bot/countries/european-union/hs-codes/841891) Parts
- Next subheading: [8419.11](https://border.bot/countries/european-union/hs-codes/841911) Instantaneous or storage water heaters, non-electric

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/841899.json