Mercosur TradeFlow
The EU–Mercosur Interim Trade Agreement has been provisionally applied since 1 May 2026. Poland's action for annulment before the EU Court of Justice (Case C-460/26) is pending. Savings shown are estimates. Official Journal notice

HS 8418 · Machinery and mechanical appliances

Refrigerators and freezers

Data last updated 18 October 2026 · schedule data 2026.10.2

In short

The EU already charges no duty on Mercosur refrigerators and freezers; Brazil's duty on EU refrigerators and freezers is up to 16.3% today and reaches zero by 2041 (on most lines by 2036, 4 of 17 lines are excluded).

Rates at a glance

Into the EU from Mercosur

20 tariff lines

Preferential duty 2026

0%

Duty-free on all phased lines by

No phase-out

Agreement base rate

1.5–2.5%

Applied MFN rate today

1.5–2.5%

Into Brazil from the EU

17 tariff lines

Preferential duty 2026

0–20%

Duty-free on all phased lines by

2041

Agreement base rate

0–20%

Applied MFN rate today

7.2–20%

Work out the duty on your shipment

Opens the calculator with heading 8418 and the corridor filled in.

About this product

Fridges, freezers and refrigerating equipment enter the EU duty-free from Mercosur as soon as the agreement applies. Mercosur phases out its duties on European models, mostly over a long schedule, with some lines excluded. Household appliances are protected in Mercosur, which explains the exclusions.

How the duty falls, year by year

Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.

Highest preferential ad valorem duty by year, 8418EU → Mercosur: 16.3% in 2026 to 0% in 2041. The table below has the same figures.0%10%20%20262028203020322034203620382040
EU → Mercosur

Into the EU from Mercosur

Nothing to phase out in this direction: every line is already duty-free, excluded or only covered by a quota.

Into Brazil from the EU

Into Brazil from the EU
YearAd valorem dutyLines duty-free
20260–16.3%1 / 17
20270–14.7%1 / 17
20280–13%1 / 17
20290–11.4%1 / 17
20300–9.8%1 / 17
20310–8.7%1 / 17
20320–7.8%1 / 17
20330–7%1 / 17
20340–6.1%1 / 17
20350–5.2%1 / 17
20360–4.3%12 / 17
20370–3.5%12 / 17
20380–2.6%12 / 17
20390–1.7%12 / 17
20400–0.8%12 / 17
20410%13 / 17

Lines by staging category

The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.

Mercosur → EU

  • 0× 20

EU → Mercosur

  • 10× 11
  • E× 4
  • 0× 1
  • 15× 1

Tariff-rate quotas

No tariff-rate quota applies to this heading.

Rates in each Mercosur country

Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.

Rates in each Mercosur country
CountryBase rateApplied MFNPreferential 2026Zero byApplied-rate source
Brazil0–20%7.2–20%0–20%2041Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026
Argentina0–35%0–20%1 line has no single published rate0–20%2041Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026
Uruguay0–20%0–18%2 lines have no single published rate0–18%2036Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days
Paraguay0–20%0–18%0–18%2036Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days

All tariff lines

Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).

Into the EU from Mercosur: 20 lines
Into the EU from Mercosur
CodeDescriptionStagingBaseApplied MFN2026Final
8418 10 20Combined refrigerator-freezers, of a capacity > 340 l, fitted with separate external doors01.9%1.9%FreeFree
8418 10 80Combined refrigerator-freezers, of a capacity ≤ 340 l, fitted with separate external doors01.9%1.9%FreeFree
8418 21 10Household refrigerators, compression-type, of a capacity > 340 l01.5%1.5%FreeFree
8418 21 51Household refrigerators, compression-type, table model02.5%2.5%FreeFree
8418 21 59Household refrigerators, compression-type, building-in type01.9%1.9%FreeFree
8418 21 91Household refrigerators compression-type, of a capacity ≤ 250 l (excl. table models and building-in types)02.5%2.5%FreeFree
8418 21 99Household refrigerators, compression-type, of a capacity > 250 l but ≤ 340 l (excl. table models and building-in types)01.9%1.9%FreeFree
8418 29 00Household refrigerators, absorption-type02.2%2.2%FreeFree
8418 30 20Freezers of the chest type, of a capacity ≤ 400 l02.2%2.2%FreeFree
8418 30 80Freezers of the chest type, of a capacity > 400 l but ≤ 800 l02.2%2.2%FreeFree
8418 40 20Freezers of the upright type, of a capacity ≤ 250 l02.2%2.2%FreeFree
8418 40 80Freezers of the upright type, of a capacity > 250 l but ≤ 900 l02.2%2.2%FreeFree
8418 50 11Refrigerated show-cases and counters, with a refrigerating unit or evaporator, for frozen food storage02.2%2.2%FreeFree
8418 50 19Refrigerated show-cases and counters, with a refrigerating unit or evaporator, for non-frozen food storage02.2%2.2%FreeFree
8418 50 90Refrigerating furniture with a refrigerating unit or evaporator (excl. combined refrigerator-freezers, with separate external doors, household refrigerators, refrigerated show-cases and counters)02.2%2.2%FreeFree
8418 61 00Heat pumps (excl. air conditioning machines of heading 8415)02.2%2.2%FreeFree
8418 69 00Refrigerating or freezing equipment (excl. refrigerating and freezing furniture)02.2%2.2%FreeFree
8418 91 00Furniture designed to receive refrigerating or freezing equipment02.2%2.2%FreeFree
8418 99 10Evaporators and condensers for refrigerating equipment (excl. for household refrigerators)02.2%2.2%FreeFree
8418 99 90Parts of refrigerating or freezing equipment and heat pumps, n.e.s.02.2%2.2%FreeFree
Into Brazil from the EU: 17 lines
Into Brazil from the EU
CodeDescriptionStagingBaseApplied MFN2026Final
8418 10 00Refrigerators combined with freezers, with separated external doors1020%18%16.3%Freefrom 2036
8418 21 00Refrigerators for domestic use, of compression type1020%18%16.3%Freefrom 2036
8418 29 00Other refrigerators for domestic use1020%18%16.3%Freefrom 2036
8418 30 00Freezers of the chest type, capacity ≤ 800 lE20%18%18%18%
8418 40 00Freezers of the upright type, capacity ≤ 900 lE20%18%18%18%
8418 50 10Other freezers1014%20%12.7%Freefrom 2036
8418 50 90Other refrigerating cabinets, display counter, etc.1514%20%13.1%Freefrom 2041
8418 61 00Heat pumps, excluding air-conditioning machines of heading 84151014%20%12.7%Freefrom 2036
8418 69 10Ice cream making machines, non-domestic useE14%20%20%20%
8418 69 20Milk coolersE14%20%20%20%
8418 69 31Water or juice supply fountains1018%16.2%14.7%Freefrom 2036
8418 69 32Aerated beverage supply fountains1018%16.2%14.7%Freefrom 2036
8418 69 40Equipment for cooling/air-condition, capacity ≤ 30 000 c/h1018%18%16.3%Freefrom 2036
8418 69 91Water coolers, with lithium bromide absorber0Free7.2%FreeFree
8418 69 99Other materials/machinery/devices for freezing, and heat pumps1014%20%12.7%Freefrom 2036
8418 91 00Furniture designed to receive refrigerated/freezer equipment1016%14.4%13%Freefrom 2036
8418 99 00Other parts of refrigerators, freezers, etc.1014%12.6%11.4%Freefrom 2036

All headings in chapter 84: Machinery and mechanical appliances

Data and method

Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.

Methodology and data sources

Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.