HS 841840 Freezers of the upright type, not exceeding 900 litres capacity
Quick Answer: Upright freezers not exceeding 900 litres capacity imported under HS 841840 enter the UK duty-free, the EU at 2.20% ad valorem, and the US at Free under the MFN rate. This classification specifically covers freestanding, vertical refrigeration units designed for freezing and storing food, excluding chest freezers or those with larger capacities. Importers should be aware of potential variations in duty rates and specific product requirements across different jurisdictions. CustomTariffs aggregates this data, highlighting the importance of verifying the precise tariff for each import destination to ensure compliance and optimize costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418402000 | — | — | — |
| 8418402010 | 0.00 % | — | — |
| 8418408091 | 0.00 % | — | — |
| 8418408099 | 0.00 % | — | — |
| 8418400000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418400000 | — | — | — |
| 8418402000 | — | — | — |
| 8418402010 | — | — | — |
| 8418402091 | 2.20 % | — | — |
| 8418402099 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418400000 | Free | — | ["No."] |
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.
How to Classify This HS Code?
What products does HS 841840 cover?
This subheading covers freezers of the upright type, specifically those with a storage capacity not exceeding 900 litres. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes domestic and commercial upright freezers designed for preserving food at temperatures below freezing. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this definition, focusing on the upright configuration and the specified volume limit for classification under 8418.40.
What falls outside HS 841840?
The following products are excluded from HS 841840: freezers that are not of the upright type, such as chest freezers or those integrated into larger refrigeration units. Additionally, any upright freezers exceeding the 900-litre capacity threshold are classified under a different subheading. Appliances that primarily function as refrigerators with a small freezing compartment, or commercial blast freezers designed for rapid freezing of large quantities, are also typically classified elsewhere, often under 8418.10 or 8418.69 respectively.
What are common classification mistakes for HS 841840?
A common error is misinterpreting the capacity limit, leading to the classification of freezers exceeding 900 litres under this subheading. Another mistake involves confusing upright freezers with other types of refrigeration equipment, such as display freezers for retail environments which might fall under different headings. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid these errors.
How should importers classify products under HS 841840?
The correct procedure for classifying products under HS 841840 involves a detailed examination of the product's physical characteristics and specifications. Importers and customs brokers must verify the freezer's configuration (upright type) and precisely measure its total storage capacity in litres. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and cross-referencing with the WCO Explanatory Notes for Heading 8418 is essential for accurate classification.
How is the duty calculated for products under HS 841840?
A Liebherr CNef 4813 upright freezer with a declared customs value of $850.00 would attract a US duty of $85.00. This is calculated using the Most Favoured Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: $850.00 (declared value) × 0.10 (10% MFN rate) = $85.00 (duty amount). This rate applies if no preferential trade agreement is claimed.
Which trade agreements reduce duties for HS 841840?
Several free trade agreements may reduce the applicable duty rate for HS 841840, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or "Free" duty rates. Documentation required typically includes a self-certified origin statement for USMCA and a GSP Form A for GSP beneficiaries.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 841840 (upright freezers not exceeding 900 litres)?
The duty rates for HS code 841840 vary by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 2.20% ad valorem. The EU's TARIC system may have different rates depending on the origin. The UK Trade Tariff also lists specific rates. It is crucial to consult the official tariff schedule of the destination country for the precise duty applicable to your shipment. For instance, if importing into the US with a declared value of $500, the duty would be $500 * 2.20% = $11.00.
What are the key classification criteria for HS code 841840?
HS code 841840 specifically covers 'Freezers of the upright type, not exceeding 900 litres capacity'. The primary classification criteria are: 1. Type: The unit must be an upright freezer, meaning it opens from the front and has shelves or drawers arranged vertically. Chest freezers or other configurations are classified elsewhere. 2. Capacity: The total internal volume of the freezer must not exceed 900 litres. This capacity is typically measured and stated by the manufacturer. Units exceeding this capacity fall under a different HS code. Refer to Chapter 84 of the WCO Harmonized System Explanatory Notes for detailed definitions.
Which trade agreements might offer preferential duty rates for HS code 841840?
Preferential duty rates for HS code 841840 depend on the trade agreements in place between the exporting country and the importing country. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States, such as Canada or Mexico under USMCA, may qualify for a 0.00% duty rate, provided they meet the rules of origin. Similarly, the EU has numerous FTAs with countries worldwide that could reduce or eliminate duties on eligible goods. Importers must verify the origin of their goods and consult the relevant trade agreement provisions and the importing country's tariff schedule (e.g., USITC, EU TARIC, UK Trade Tariff) to determine eligibility for preferential treatment.
What documentation is typically required for importing upright freezers under HS code 841840?
Standard documentation for importing upright freezers classified under HS code 841840 generally includes: 1. Commercial Invoice: Detailing the value, quantity, and description of the goods. 2. Packing List: Outlining the contents of each package. 3. Bill of Lading/Air Waybill: The transportation document. 4. Certificate of Origin: Essential if claiming preferential duty rates under a trade agreement. 5. Product Specifications: Including confirmation of the freezer type (upright) and its capacity (not exceeding 900 litres), which supports the HS classification. Depending on the importing country and the product's nature, additional certifications related to safety standards (e.g., CE marking for the EU, UL listing for the US) or energy efficiency may also be required.