Other - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)

Subheading 8415 81 of the Combined Nomenclature covers air conditioning machines incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (heat pump). These provide both cooling and heating. This includes split-type air conditioners with indoor and outdoor units, multi-split systems, VRF/VRV systems with reversible heat pump, portable units with heating function and cassette or ducted units with reversible cycle. The key criterion is the presence of both a refrigerating unit and a reversing valve enabling heat pump operation. Air conditioners with cooling only are classified under 8415 82. Units without a refrigerating unit under 8415 83. Classification follows GRI Rules 1 and 6.

Importing air conditioners under subheading 8415 81 into the EU requires compliance with the Union Customs Code. Units are subject to the F-Gas Regulation (EU) 2024/573. CE marking is required under LVD and EMC. Units are subject to ecodesign Regulation (EU) No 206/2012 establishing minimum SEER and SCOP. Energy labelling under Delegated Regulation (EU) 2022/68 is required. Heat pump systems may also be subject to space heater ecodesign Regulation (EU) No 813/2013. Import documents include the commercial invoice, transport document, CE declaration, energy label, product fiche, specification with refrigerant type and SEER/SCOP data. MFN duty rates should be verified in TARIC.

MFN duty rates should be verified in TARIC. Preferential rates may be available under EU FTAs. Heat pump air conditioners are a rapidly growing HVAC segment in the EU due to building decarbonisation policies. Imports from China, South Korea and Japan hold significant EU market shares. Check TARIC for anti-dumping measures. Imports from Russia and Belarus are subject to sanctions. Import VAT applies. Heat pumps may qualify for national subsidies as renewable energy devices. Low-GWP refrigerants (R-32, R-290) are preferred under F-gas regulations. All rates and measures should be verified in TARIC.

CN code 8415 81 covers AC with heat pump. 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.