Of a kind used for persons, in motor vehicles

Subheading 8415 20 of the Combined Nomenclature covers air conditioning machines of a kind used for motor vehicles, designed to provide passenger thermal comfort. This includes air conditioners for passenger cars, trucks, buses and coaches, roof-mounted air conditioners for commercial vehicles and motorhomes, and HVAC systems for special vehicle cabins. Classification requires the device to be specifically designed for installation in motor vehicles. Stationary building air conditioners are classified under 8415 10, 8415 81-83. Classification follows GRI Rules 1 and 6. Complete air conditioning systems integrated into the vehicle may be classified under Chapter 87 as vehicle parts. Where doubts arise, a BTI ruling is recommended.

Importing vehicle air conditioners under subheading 8415 20 into the EU requires compliance with the Union Customs Code. Vehicle air conditioners are subject to the F-Gas Regulation (EU) 2024/573, particularly the ban on refrigerants with GWP above 150 in new passenger vehicles (MAC Directive 2006/40/EC). Refrigerant R-1234yf is the standard for new vehicles. As vehicle parts, air conditioners are indirectly subject to the Type-Approval Regulation (EU) 2018/858. CE marking and a declaration of conformity are required. Import documents include the commercial invoice, transport document, CE declaration, specification with refrigerant type and vehicle compatibility data. MFN duty rates should be verified in TARIC.

MFN duty rates for vehicle air conditioners under subheading 8415 20 should be verified in TARIC. Preferential rates may be available under automotive-relevant EU FTAs, particularly EU-South Korea, CETA, EPA and TCA. Vehicle air conditioners are an important automotive component. Imports from Asian countries hold a significant share. Importers should check TARIC for anti-dumping measures. Imports from Russia and Belarus are subject to sanctions. Import VAT is charged at the national rate. Low-GWP MAC refrigerant regulations affect the vehicle AC market. All rates and measures should be verified in TARIC.

CN code 8415 20 covers vehicle air conditioners. Import into the EU is subject to TARIC duty rates and requires compliance with the F-gas Regulation (EU 517/2014), Ecodesign Directive, energy labelling requirements and Low Voltage Directive LVD. Air conditioners must carry EU energy labels and CE declaration of conformity. Customs clearance requires full technical documentation.