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Eight EAC partner states

Chapter 84 · Machinery and mechanical appliances

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Freezers of the upright type, not exceeding 900 l capacity

8418.40.00

Simulate duties and taxes for this line Follow chapter 84
Line status
Official
Reference
EAC CET 2022, Schedule 1
Customs duty
25%
Category 25 · finished goods
VAT
Customs value and duties collected, excluding VAT
Excise duty
0
Does not apply to this line
Statistical unit
u
In force since 1 July 2022

Import duties and taxes

All duties and taxes collected when importing these goods, for an origin outside the EAC. Flat amounts depend on the weight or the number of containers.

Simulate duties and taxes
Import duties and taxes
Duty or tax Rate Base Status
DD Import duty (EAC CET) Indicative Exempt for EAC origin
Details

The applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code.

 25% Customs value Indicative
VAT Value added tax (national) Indicative
Details

VAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate.

 not quantified Customs value and duties collected, excluding VAT Indicative

Other lines of heading 8418

  • 8418.10.00 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof 25%
  • 8418.21.00 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Refrigerators, household type — Compression-type 25%
  • 8418.29.00 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Refrigerators, household type — Other 25%
  • 8418.30.00 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Freezers of the chest type, not exceeding 800 l capacity 25%
  • 8418.50.00 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment 10%
  • 8418.61.10 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Other refrigerating or freezing equipment; heat pumps — Heat pumps other than air conditioning machines of heading 84.15 — For dairying or fishing 0%
  • 8418.61.20 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Other refrigerating or freezing equipment; heat pumps — Heat pumps other than air conditioning machines of heading 84.15 — For industrial use 0%
  • 8418.61.90 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Other refrigerating or freezing equipment; heat pumps — Heat pumps other than air conditioning machines of heading 84.15 — Other 25%
  • 8418.69.10 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Other refrigerating or freezing equipment; heat pumps — Other — For dairying or fishing 0%
  • 8418.69.20 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Other refrigerating or freezing equipment; heat pumps — Other — For industrial use 0%
  • 8418.69.90 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Other refrigerating or freezing equipment; heat pumps — Other — Other 25%
  • 8418.91.00 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Parts — Furniture designed to receive refrigerating or freezing equipment 10%
  • 8418.99.00 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Parts — Other 10%
Sources 2
  1. 01

    EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository

    Accessed on

  2. 02

    East African Community, Customs Union (new tab), East African Community (eac.int)

    Accessed on