HS 841940 Distilling or rectifying plant
Quick Answer: Distilling or rectifying plant imported under HS 841940 enters the UK duty-free, the EU at 1.70% ad valorem, and the US at 35% ad valorem for some lines, with others free. This heading covers apparatus and equipment used for distillation or rectification processes, commonly employed in industries such as chemical manufacturing, petroleum refining, and the production of alcoholic beverages. Importers should be aware of potential variations in duty rates across different jurisdictions, as highlighted by CustomTariffs data. Careful classification is crucial to ensure compliance and optimize landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419400010 | 0.00 % | — | — |
| 8419400000 | 0.00 % | — | — |
| 8419400090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419400000 | 1.70 % | — | — |
| 8419400010 | 1.70 % | — | — |
| 8419400090 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84194000 | Free | — | — |
| 8419400080 | — | — | ["No."] |
| 8419400040 | — | — | ["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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 841940 cover?
This subheading covers plant and machinery specifically designed for the process of distillation or rectification, which involves separating components of a liquid mixture by selective boiling and condensation. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes apparatus for the distillation of alcohol, essential oils, and petroleum. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are complete or semi-complete installations intended for these purification processes, often featuring columns, condensers, and reboilers.
What falls outside HS 841940?
The following products are excluded from HS 841940: general-purpose heating or cooling equipment not specifically designed for distillation or rectification, such as simple heat exchangers (HS 841989), laboratory glassware for distillation (HS 7017), and industrial ovens or furnaces (HS 841989). Furthermore, equipment primarily for evaporation or drying, even if it involves heating, is typically classified under other subheadings within HS 8419, unless distillation or rectification is its principal function.
What are common classification mistakes for HS 841940?
A common error is misclassifying complex integrated systems where distillation is only one component of a larger process. For instance, a complete petrochemical refinery, while containing distillation units, would not be classified under HS 841940. According to General Rule of Interpretation (GRI) 3(c), when goods are classifiable by reference to the material or component which gives them their essential character, and no single material or component can be determined, they are classified in the heading which occurs last in numerical order among those which equally merit consideration. This often leads to classification under more comprehensive headings for complete industrial plants.
How should importers classify products under HS 841940?
The correct procedure for classifying products under HS 841940 involves a thorough examination of the equipment's primary function and design. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes from the WCO. Key considerations include whether the apparatus is specifically designed for separating liquid mixtures through boiling and condensation, and if it constitutes a complete or semi-complete distillation or rectification plant.
How is the duty calculated for products under HS 841940?
A stainless steel batch distillation unit for essential oils, weighing 500 kg and declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($15,000 USD × 0.10 = $1,500.00). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 8419400000.
Which trade agreements reduce duties for HS 841940?
Several free trade agreements may reduce the applicable duty rate for HS 841940, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for member countries. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required, depending on the origin country and the specific agreement's rules of origin.
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FAQ
What are the typical import duty rates for HS code 841940 (Distilling or rectifying plant)?
Import duty rates for HS code 841940 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 1.70% ad valorem. However, preferential rates under trade agreements may be lower or even free. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the US may qualify for duty-free entry. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for any preferential treatment.
How is the import duty for HS code 841940 calculated? Provide an example.
The import duty for HS code 841940 is typically calculated on an ad valorem basis, meaning it's a percentage of the goods' value. For example, if a distilling plant valued at $100,000 is imported into the United States, and the MFN duty rate of 1.70% applies, the import duty would be calculated as: $100,000 (value) * 0.0170 (duty rate) = $1,700. Always ensure the declared value is accurate and includes all elements required for customs valuation.
What are the key classification criteria for goods falling under HS code 841940?
HS code 841940 covers plant and laboratory equipment used for distillation or rectification, regardless of whether they are for industrial or laboratory use. Key classification criteria include the primary function of the equipment being the separation of liquids by boiling and subsequent condensation. This typically involves a boiler, a column or condenser, and receivers. Equipment designed for other separation processes, such as filtration or evaporation without significant boiling and condensation, would likely be classified elsewhere.
What documentation is typically required when importing goods classified under HS code 841940?
When importing distilling or rectifying plant under HS code 841940, standard import documentation is required, which may include a commercial invoice, packing list, bill of lading or air waybill, and an import declaration. Depending on the country of import and the specific nature of the plant, additional documentation might be necessary. This could include technical specifications, operating manuals, certificates of origin (especially if claiming preferential duty rates), and potentially permits or licenses if the plant is intended for regulated industries like alcohol production or chemical processing.
Which trade agreements commonly offer preferential duty rates for HS code 841940?
Trade agreements can significantly impact duty rates for HS code 841940. For example, goods originating from member countries of the European Union (EU) often benefit from reduced or zero duties under the EU's Common Customs Tariff (TARIC database). Similarly, the United Kingdom's UK Global Tariff may offer preferential rates for goods from countries with which the UK has a trade agreement. Importers should investigate FTAs such as USMCA (United States-Mexico-Canada Agreement), CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership), and bilateral agreements between their country of import and export to determine eligibility for preferential treatment.