HS 842132 Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines

Quick Answer: Catalytic converters and particulate filters for purifying exhaust gases from internal combustion engines, classified under HS 842132, enter the UK duty-free, the EU at 1.70% ad valorem, and the US at free (MFN) or 35% depending on specific circumstances. This code specifically covers devices designed to reduce pollutants in engine exhaust, such as those found in automobiles. Importers should be aware of potential variations in US duty rates and ensure accurate product descriptions to avoid misclassification. According to CustomTariffs data, while the UK and US offer preferential entry for many of these goods, the EU imposes a standard tariff.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8421320000 0.00 % — —
8421320010 0.00 % — —
8421320090 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8421320000 — — —
8421320010 — — —
8421320090 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8421320000 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 Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 842132 cover?

This subheading covers catalytic converters or particulate filters, whether or not combined, specifically designed for purifying or filtering exhaust gases from internal combustion engines, as defined by the World Customs Organization's Harmonized System Nomenclature. Official interpretations, such as those found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that these devices are intended to reduce harmful emissions by chemically converting pollutants or physically trapping particulate matter before it is released into the atmosphere.

What falls outside HS 842132?

The following products are excluded from HS 842132: general-purpose filters or purifiers not specifically designed for internal combustion engine exhaust gases, such as air filters for cabins or industrial dust collectors. Additionally, components that are not integral to the catalytic or particulate filtering function, like exhaust manifolds or mufflers solely for noise reduction, are classified elsewhere. For instance, simple exhaust pipes are typically classified under HS 8708.99.80.

What are common classification mistakes for HS 842132?

A common error is misclassifying exhaust system components that do not possess catalytic or particulate filtering functions. For example, a simple muffler designed only for noise reduction, or an exhaust manifold, would not fall under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a product is a combined device, it should be classified according to its essential character, but if it solely performs a filtering or catalytic function for exhaust gases, it belongs here.

How should importers classify products under HS 842132?

The correct procedure for classifying products under HS 842132 involves a thorough examination of the product's design and intended use. Importers and customs brokers must verify that the item is specifically designed for purifying or filtering exhaust gases from internal combustion engines. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO is crucial to ensure accurate classification and avoid potential penalties.

How is the duty calculated for products under HS 842132?

A 2023 Ford F-150 catalytic converter weighing 2.5 kg and declared at a customs value of $300 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($300 USD × 0.05 = $15.00). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 8421.32.0000.

Which trade agreements reduce duties for HS 842132?

Several free trade agreements may reduce the applicable duty rate for HS 842132, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying catalytic converters originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement is typically required. Additionally, the EU-UK Trade and Cooperation Agreement may offer preferential rates for goods originating in the EU or UK, often requiring an EUR.1 movement certificate.

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Which HS Codes Are Related?

HS 842123 HS 842131 HS 842121 HS 842122 HS 841330 HS 840130

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical duty rates for HS code 842132 (catalytic converters and particulate filters)?

Duty rates for HS code 842132 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 2.5% ad valorem. In the European Union, under the TARIC system, the rate is often 0.00% ad valorem. The UK Trade Tariff also lists a 0.00% duty rate for goods originating from many countries. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate. Always verify if preferential rates under Free Trade Agreements (FTAs) apply, which could reduce or eliminate duties.

How is HS code 842132 classified? What are the key criteria?

HS code 842132 covers 'Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines.' The key classification criteria are: 1. Function: The primary purpose must be the purification or filtering of exhaust gases. 2. Application: The device must be designed for use with internal combustion engines. 3. Type: It specifically includes catalytic converters (which use chemical reactions to convert harmful gases into less harmful ones) and particulate filters (which trap soot and other solid particles). Devices that do not meet these specific functional and application criteria, even if they filter gases, would be classified elsewhere.

What documentation is typically required for importing goods under HS code 842132?

Standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading/air waybill. For HS code 842132, specific attention may be paid to: 1. Country of Origin: Proof of origin is essential for determining applicable duty rates, especially if preferential treatment under an FTA is claimed. 2. Product Specifications: Documentation detailing the product's function (e.g., catalytic converter, particulate filter) and its intended use with specific types of internal combustion engines may be requested by customs authorities to confirm correct classification. 3. Certifications: Depending on the importing country's regulations, emissions-related certifications or compliance documents might be necessary, particularly for automotive parts.

Which common trade agreements might offer preferential duty rates for HS code 842132?

Several trade agreements can impact duty rates for HS code 842132. For example: 1. USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada or Mexico may benefit from preferential duty rates when imported into the United States. 2. EU Free Trade Agreements: The European Union has FTAs with numerous countries (e.g., Japan, South Korea, Canada) that often provide for reduced or zero duty rates on goods like catalytic converters and particulate filters. 3. UK Free Trade Agreements: Similarly, the UK has established FTAs post-Brexit, potentially offering preferential access for goods originating from partner countries. Importers must ensure the goods meet the rules of origin stipulated in the relevant FTA to claim preferential treatment.

How is the import duty calculated for HS code 842132, and can you provide an example?

The import duty for HS code 842132 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. Let's assume a hypothetical scenario for importing into the United States. Suppose a shipment of catalytic converters classified under HTSUS code 8421.39.80 (a more specific code within the broader category, but for example purposes, let's use a hypothetical 2.5% MFN rate applicable to 842132) has a declared customs value of $10,000 USD. The MFN duty rate is 2.5% ad valorem. The calculation would be: Duty Amount = Customs Value × Duty Rate. Duty Amount = $10,000 USD × 2.5% = $10,000 USD × 0.025 = $250 USD. Therefore, the import duty would be $250 USD. If the tariff also included a specific duty (e.g., per unit), the calculation would be the sum of the ad valorem duty and the specific duty.