Import duty on electric water heaters in the UK

HS code

8516.10

UK codes

2

UK import duty

2%

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Electric instantaneous and storage water heaters, and immersion heaters, are 8516.10.

UK commodity codes under 8516.10

UK commodity codeDescriptionImport dutyVAT
8516 10 11 00Instantaneous water heaters2%20%
8516 10 80Other
2 full 10-digit codes
  • 8516 10 80 10 — Other › Tubular heating element with mounting flange for washing machines, with:<br>-a nominal output power of 1 700 w at 230 v ac supply voltage, <br>-a weight of 230 g or more but not more than 250 g, <br>-a thickness of the external flange of 2 mm or more, <br>-isolation bushes of steatite or ceramic, and<br>-no flat zones in the design,<br>for use in the manufacture of home appliance products and their components
  • 8516 10 80 90 — Other › Other
2%20%

Import duty on electric water heaters by country

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

What will electric water heaters really cost you?

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Frequently asked questions

Q1What is the UK commodity code for electric water heaters?
It depends on the product’s details: 2 UK codes sit under HS 8516.10. The table on this page lists each one with its duty.
Q2What is the import duty on electric water heaters in the UK?
Between 2%, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported electric water heaters?
Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.
Q4Is the UK code the same as the US HTS code?
Only the first 6 digits (8516.10) are the same. The US adds its own digits and rates: see the US HTS code for electric water heaters.

Find another product’s UK duty

New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.