HS 842123 Oil or petrol filters for internal combustion engines
Quick Answer: Oil or petrol filters for internal combustion engines imported under HS 842123 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at 3.5% ad valorem (MFN). This classification specifically covers filters designed to remove impurities from lubricating oil or fuel in engines, such as those found in vehicles, machinery, and generators. Importers should be aware of potential preferential duty rates available in the US for certain trading partners. According to CustomTariffs data, accurate classification is crucial for ensuring correct duty application and avoiding compliance issues.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8421230010 | 0.00 % | — | — |
| 8421230000 | — | — | — |
| 8421230090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8421230000 | — | — | — |
| 8421230010 | — | — | — |
| 8421230090 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8421230000 | 2.5% | Free (19 programs) | ["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 8421.23?
Imports of Oil or petrol filters for internal combustion engines 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 16 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 842123 cover?
This subheading covers oil or petrol filters specifically designed for use in internal combustion engines, as defined by the World Customs Organization's Harmonized System Nomenclature. These filters are essential components for removing impurities from lubricating oil or fuel, thereby protecting engine parts and ensuring optimal performance. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to filters for automotive, marine, and industrial engines, including those found in cars, trucks, and generators.
What falls outside HS 842123?
The following products are excluded from HS 842123: general-purpose filters not specifically for internal combustion engines, such as air filters for HVAC systems or water purification filters. Also excluded are filter elements that are not yet assembled into a complete filter unit, or filter housings that do not contain the filtering medium. For instance, a standalone filter cartridge for a home appliance or a separate filter housing without the internal filtering material would be classified under different headings, often within Chapter 84 or Chapter 39 if primarily plastic.
What are common classification mistakes for HS 842123?
A common error is misclassifying generic filtration components or filters for systems other than internal combustion engines. For example, an air filter for a vehicle's cabin, while a filter for a vehicle, is not for the internal combustion engine itself and would fall under a different HS code, typically 842139. 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 such mistakes.
How should importers classify products under HS 842123?
The correct procedure for classifying oil or petrol filters for internal combustion engines involves a thorough examination of the product's intended use and design. Importers and customs brokers must verify that the filter is specifically manufactured for the lubrication or fuel system of an internal combustion engine. Consulting the product's technical specifications, manufacturer's documentation, and the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, is essential for accurate classification.
How is the duty calculated for products under HS 842123?
A Mann-Filter W 940/24 oil filter for a Volkswagen Golf, declared at a customs value of $15.00 USD, would attract a US duty of $0.75. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $15.00 = $0.75. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 8421.23.0000.
Which trade agreements reduce duties for HS 842123?
Several free trade agreements may reduce the applicable duty rate for HS 842123, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for qualifying goods from member countries. To claim these preferences, a valid origin declaration or certificate, such as a USMCA certificate of origin, is typically required.
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FAQ
What are the typical import duty rates for HS code 842123, covering oil or petrol filters for internal combustion engines?
The Most Favored Nation (MFN) duty rate for HS code 842123 is 1.70% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate this duty. For example, under the US-Australia Free Trade Agreement, the rate is Free. Importers should always consult the specific tariff schedule of their importing country and any applicable trade agreements to determine the precise duty rate. For the US, the Harmonized Tariff Schedule (HTS) maintained by the US International Trade Commission (USITC) is the definitive source.
How is the import duty for HS 842123 calculated, and can you provide an example?
The duty for HS code 842123 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 1.70% and the declared value of a shipment of oil filters is $10,000 USD, the import duty would be $10,000 USD * 1.70% = $170 USD. Some countries may also have specific duties based on quantity, but for this code, ad valorem is most common. Always verify the basis of duty calculation in the importing country's tariff.
What are the key classification criteria for goods falling under HS code 842123?
HS code 842123 specifically covers 'Oil or petrol filters for internal combustion engines.' The critical classification criterion is the intended use of the filter. It must be designed and marketed for filtering oil or fuel (petrol/gasoline/diesel) specifically for internal combustion engines found in vehicles, machinery, or other equipment. Filters for other applications, such as air filters (HS 842139) or water filters (HS 842121), would be classified under different headings. The construction and design must be consistent with filtering lubricating oil or fuel for engine operation.
Which common trade agreements offer preferential duty rates for HS code 842123 into the United States?
Several trade agreements provide preferential duty rates for HS code 842123 into the United States. For example, goods originating from Australia (AU) under the US-Australia Free Trade Agreement are typically admitted duty-free. Other agreements may offer reduced rates. Importers must ensure they meet the rules of origin requirements stipulated by each trade agreement and possess the necessary proof of origin documentation, such as a Certificate of Origin, to claim preferential treatment. The USITC's Harmonized Tariff Schedule provides a comprehensive list of special tariff programs and their associated rates.
What documentation is typically required when importing goods classified under HS code 842123?
When importing oil or petrol filters for internal combustion engines (HS 842123), standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. If claiming preferential duty rates under a trade agreement, a valid Certificate of Origin or other acceptable proof of origin is crucial. Customs brokers may also request product specifications or technical data sheets to verify classification, especially if the goods are subject to specific import regulations or standards in the importing country.