HS 732182 For liquid fuel
Quick Answer: Stoves and similar portable heating apparatus for liquid fuel imported under HS 732182 enter the UK at 2.00%, the EU at 2.70%, and the US at 2.9% (MFN). This classification specifically covers portable stoves and similar appliances designed to burn liquid fuels, such as kerosene or paraffin, for heating purposes. Importers should be aware of potential variations in duty rates based on country of origin and specific trade agreements, particularly in the US where a significant number of preferential rates exist. According to CustomTariffs data, careful verification of the applicable rate for the destination market is crucial for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7321820000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7321820000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 732182 | — | — | — |
| 7321821000 | 2.9% | Free (17 programs) | ["No."] |
| 7321825000 | Free | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 7321.82?
Imports of For liquid fuel may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 732182 cover?
This subheading covers portable stoves and ranges designed specifically for operation with liquid fuel, as defined by the World Customs Organization's Harmonized System (WCO HS) Explanatory Notes. This includes appliances such as kerosene stoves, spirit stoves, and other portable cooking or heating devices that utilize liquid fuels like kerosene, alcohol, or methylated spirits. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this definition, focusing on the fuel type as the primary classification criterion for these portable heating and cooking appliances.
What falls outside HS 732182?
The following products are excluded from HS 732182: appliances designed for solid fuels (e.g., wood, charcoal), gas fuels (e.g., propane, butane), or electric power. Portable stoves that are not specifically designed for liquid fuel, such as camping stoves powered by solid fuel tablets or multi-fuel stoves that can also operate on gas, would be classified elsewhere. Similarly, stationary cooking ranges, even if they use liquid fuel, are typically classified under different headings within Chapter 73 or other chapters depending on their construction and primary function.
What are common classification mistakes for HS 732182?
A common error is misinterpreting the "for liquid fuel" designation. Importers may incorrectly classify multi-fuel stoves under this subheading if liquid fuel is one of several fuel types they can utilize, when the General Rules for the Interpretation of the Harmonized System (GRI) often direct classification to the most characteristic function or fuel type. Another mistake involves confusing portable liquid fuel stoves with larger, stationary appliances or with those designed for gas fuels, leading to incorrect duty rates and potential penalties.
How should importers classify products under HS 732182?
The correct procedure for classifying products under HS 732182 involves a thorough examination of the appliance's design and intended fuel source. Importers and customs brokers must verify that the product is explicitly designed and marketed for liquid fuels, such as kerosene or spirit. Consulting the official tariff schedules of the importing country, like the USITC HTS or the EU TARIC, and reviewing the WCO HS Explanatory Notes for Heading 7321 is crucial to confirm the product's intended use and fuel compatibility.
How is the duty calculated for products under HS 732182?
A portable kerosene camping stove weighing 1.5 kg and declared at a customs value of $50 USD would attract a US duty of $2.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value: 5.0% × $50 USD = $2.50. This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for subheading 7321.82.90, which covers other portable stoves for liquid fuel.
Which trade agreements reduce duties for HS 732182?
Several free trade agreements may reduce the applicable duty rate for HS 732182, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for originating goods from Canada and Mexico. For goods originating in countries benefiting from the EU's Generalized Scheme of Preferences (GSP), duties may be reduced to Free. Documentation required to claim these preferences typically includes a self-certified origin declaration for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What are the primary import duty rates for HS code 732182, specifically for goods 'for liquid fuel'?
The Most Favored Nation (MFN) duty rate for HS code 732182, covering stoves, ranges, grates, etc., for liquid fuel, is 2.00%. However, preferential duty rates are available for goods originating from countries with trade agreements with the United States. For example, rates can be Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), 2.70%, 2.9%, or as high as 45% depending on the specific country of origin. Importers should consult the USITC Harmonized Tariff Schedule (HTS) for the applicable rate based on their goods' origin.
How is the import duty for HS code 732182 calculated, and can you provide an example?
The duty calculation depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS 732182, the MFN rate of 2.00% is ad valorem. For example, if a shipment of liquid fuel stoves valued at $10,000 is imported and subject to the 2.00% MFN duty, the import duty would be calculated as: $10,000 (value) × 0.02 (duty rate) = $200. If a specific duty were applicable (e.g., $5 per unit), the calculation would be: 100 units × $5/unit = $500. Always verify the applicable rate basis (ad valorem or specific) from the HTS.
What are the key classification criteria for goods to be classified under HS code 732182, specifically 'for liquid fuel'?
HS code 732182 falls under Chapter 73, which covers articles of iron or steel. Heading 7321 specifically covers 'stoves, ranges, grates, cookers (including those for solid fuel), barbecues, braziers, gas-rings, electric hot-plates, foot-warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel.' The subheading 732182 is further specified for articles 'for liquid fuel.' Therefore, the primary classification criteria are that the appliance must be constructed primarily of iron or steel, be a type of non-electric domestic appliance as listed in the heading, and be designed or intended for use with liquid fuel (e.g., kerosene, paraffin, or other combustible liquids).
Which trade agreements commonly offer preferential duty rates for HS code 732182 into the United States?
Several trade agreements provide preferential duty rates for goods classified under HS code 732182 when imported into the United States. These include agreements with countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG), among others, which may offer duty-free entry (Free). It is crucial for importers to obtain a Certificate of Origin from the exporter to claim preferential treatment under these agreements. Always refer to the HTSUS, Section II, 'Special Provisions,' for details on each agreement and its specific requirements.
What documentation is typically required for importing goods under HS code 732182, especially when claiming preferential duty rates?
Standard import documentation for HS code 732182 includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under a trade agreement, a valid Certificate of Origin is essential. This document, completed by the exporter and certified by the relevant authority in the exporting country (if required by the agreement), verifies that the goods meet the rules of origin stipulated in the trade agreement. Importers and customs brokers should also be prepared to provide product specifications or technical data sheets that confirm the appliance is designed for liquid fuel, as CBP may request this information to verify classification.