# European Union tariff lines under HS 8419.50

> The European Union tariff splits HS 8419.50 (heat exchange units) into 4 national lines: 8419 50 20 00 (heat exchange units made of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3 cm or less), 8419 50 80 10 (for use in civil aircraft), 8419 50 80 30 (aluminium heat exchanger for gas boilers designed for heat transfer: - with a height of 100mm or more, but not more than 150mm, - with a width of 235mm or more, but not more than 300mm, - with a length of 240mm or more, but not more than 300mm, - for a power output of 25kW or more, but not more than 35kW, - with a weight of 8Kg or more, but not more than 10Kg) and 8419 50 80 90 (other).

Source: https://border.bot/countries/european-union/hs-codes/841950
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) / [8419.50](https://border.bot/countries/european-union/hs-codes/841950)

## Key facts

- HS subheading: [8419.50](https://border.bot/hs-codes/841950)
- National lines: 4
- 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 8419.50

The European Union tariff splits HS 8419.50 (heat exchange units) into 4 national lines: 8419 50 20 00 (heat exchange units made of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3 cm or less), 8419 50 80 10 (for use in civil aircraft), 8419 50 80 30 (aluminium heat exchanger for gas boilers designed for heat transfer: - with a height of 100mm or more, but not more than 150mm, - with a width of 235mm or more, but not more than 300mm, - with a length of 240mm or more, but not more than 300mm, - for a power output of 25kW or more, but not more than 35kW, - with a weight of 8Kg or more, but not more than 10Kg) and 8419 50 80 90 (other).

- [8419 50 20 00](https://border.bot/countries/european-union/hs-codes/8419502000) Heat-exchange units, Heat exchange units made of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3 cm or less. Duty (MFN): 0%
- [8419 50 80 10](https://border.bot/countries/european-union/hs-codes/8419508010) Heat-exchange units, Other, For use in civil aircraft
- [8419 50 80 30](https://border.bot/countries/european-union/hs-codes/8419508030) Heat-exchange units, Other, Aluminium heat exchanger for gas boilers designed for heat transfer: - with a height of 100mm or more, but not more than 150mm, - with a width of 235mm or more, but not more than 300mm, - with a length of 240mm or more, but not more than 300mm, - for a power output of 25kW or more, but not more than 35kW, - with a weight of 8Kg or more, but not more than 10Kg. Duty (MFN): 1.7%
- [8419 50 80 90](https://border.bot/countries/european-union/hs-codes/8419508090) Heat-exchange units, Other. Duty (MFN): 1.7%

## 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 8419.50 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/841950): 2 lines, used by 1 other country
- [The Harmonized System text for 8419.50](https://border.bot/hs-codes/841950)

- Previous subheading: [8419.40](https://border.bot/countries/european-union/hs-codes/841940) Distilling or rectifying plant
- Next subheading: [8419.60](https://border.bot/countries/european-union/hs-codes/841960) Machinery for liquefying air or other gases

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 8419.50?

The European Union tariff splits HS 8419.50 (heat exchange units) into 4 national lines: 8419 50 20 00 (heat exchange units made of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3 cm or less), 8419 50 80 10 (for use in civil aircraft), 8419 50 80 30 (aluminium heat exchanger for gas boilers designed for heat transfer: - with a height of 100mm or more, but not more than 150mm, - with a width of 235mm or more, but not more than 300mm, - with a length of 240mm or more, but not more than 300mm, - for a power output of 25kW or more, but not more than 35kW, - with a weight of 8Kg or more, but not more than 10Kg) and 8419 50 80 90 (other).

## 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/841950.json