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 linesPreferential 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 linesPreferential 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.
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
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–16.3% | 1 / 17 |
| 2027 | 0–14.7% | 1 / 17 |
| 2028 | 0–13% | 1 / 17 |
| 2029 | 0–11.4% | 1 / 17 |
| 2030 | 0–9.8% | 1 / 17 |
| 2031 | 0–8.7% | 1 / 17 |
| 2032 | 0–7.8% | 1 / 17 |
| 2033 | 0–7% | 1 / 17 |
| 2034 | 0–6.1% | 1 / 17 |
| 2035 | 0–5.2% | 1 / 17 |
| 2036 | 0–4.3% | 12 / 17 |
| 2037 | 0–3.5% | 12 / 17 |
| 2038 | 0–2.6% | 12 / 17 |
| 2039 | 0–1.7% | 12 / 17 |
| 2040 | 0–0.8% | 12 / 17 |
| 2041 | 0% | 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.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 0–20% | 7.2–20% | 0–20% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 0–35% | 0–20%1 line has no single published rate | 0–20% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 0–20% | 0–18%2 lines have no single published rate | 0–18% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 0–20% | 0–18% | 0–18% | 2036 | Paraguay 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
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 8418 10 20 | Combined refrigerator-freezers, of a capacity > 340 l, fitted with separate external doors | 0 | 1.9% | 1.9% | Free | Free |
| 8418 10 80 | Combined refrigerator-freezers, of a capacity ≤ 340 l, fitted with separate external doors | 0 | 1.9% | 1.9% | Free | Free |
| 8418 21 10 | Household refrigerators, compression-type, of a capacity > 340 l | 0 | 1.5% | 1.5% | Free | Free |
| 8418 21 51 | Household refrigerators, compression-type, table model | 0 | 2.5% | 2.5% | Free | Free |
| 8418 21 59 | Household refrigerators, compression-type, building-in type | 0 | 1.9% | 1.9% | Free | Free |
| 8418 21 91 | Household refrigerators compression-type, of a capacity ≤ 250 l (excl. table models and building-in types) | 0 | 2.5% | 2.5% | Free | Free |
| 8418 21 99 | Household refrigerators, compression-type, of a capacity > 250 l but ≤ 340 l (excl. table models and building-in types) | 0 | 1.9% | 1.9% | Free | Free |
| 8418 29 00 | Household refrigerators, absorption-type | 0 | 2.2% | 2.2% | Free | Free |
| 8418 30 20 | Freezers of the chest type, of a capacity ≤ 400 l | 0 | 2.2% | 2.2% | Free | Free |
| 8418 30 80 | Freezers of the chest type, of a capacity > 400 l but ≤ 800 l | 0 | 2.2% | 2.2% | Free | Free |
| 8418 40 20 | Freezers of the upright type, of a capacity ≤ 250 l | 0 | 2.2% | 2.2% | Free | Free |
| 8418 40 80 | Freezers of the upright type, of a capacity > 250 l but ≤ 900 l | 0 | 2.2% | 2.2% | Free | Free |
| 8418 50 11 | Refrigerated show-cases and counters, with a refrigerating unit or evaporator, for frozen food storage | 0 | 2.2% | 2.2% | Free | Free |
| 8418 50 19 | Refrigerated show-cases and counters, with a refrigerating unit or evaporator, for non-frozen food storage | 0 | 2.2% | 2.2% | Free | Free |
| 8418 50 90 | Refrigerating furniture with a refrigerating unit or evaporator (excl. combined refrigerator-freezers, with separate external doors, household refrigerators, refrigerated show-cases and counters) | 0 | 2.2% | 2.2% | Free | Free |
| 8418 61 00 | Heat pumps (excl. air conditioning machines of heading 8415) | 0 | 2.2% | 2.2% | Free | Free |
| 8418 69 00 | Refrigerating or freezing equipment (excl. refrigerating and freezing furniture) | 0 | 2.2% | 2.2% | Free | Free |
| 8418 91 00 | Furniture designed to receive refrigerating or freezing equipment | 0 | 2.2% | 2.2% | Free | Free |
| 8418 99 10 | Evaporators and condensers for refrigerating equipment (excl. for household refrigerators) | 0 | 2.2% | 2.2% | Free | Free |
| 8418 99 90 | Parts of refrigerating or freezing equipment and heat pumps, n.e.s. | 0 | 2.2% | 2.2% | Free | Free |
Into Brazil from the EU: 17 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 8418 10 00 | Refrigerators combined with freezers, with separated external doors | 10 | 20% | 18% | 16.3% | Freefrom 2036 |
| 8418 21 00 | Refrigerators for domestic use, of compression type | 10 | 20% | 18% | 16.3% | Freefrom 2036 |
| 8418 29 00 | Other refrigerators for domestic use | 10 | 20% | 18% | 16.3% | Freefrom 2036 |
| 8418 30 00 | Freezers of the chest type, capacity ≤ 800 l | E | 20% | 18% | 18% | 18% |
| 8418 40 00 | Freezers of the upright type, capacity ≤ 900 l | E | 20% | 18% | 18% | 18% |
| 8418 50 10 | Other freezers | 10 | 14% | 20% | 12.7% | Freefrom 2036 |
| 8418 50 90 | Other refrigerating cabinets, display counter, etc. | 15 | 14% | 20% | 13.1% | Freefrom 2041 |
| 8418 61 00 | Heat pumps, excluding air-conditioning machines of heading 8415 | 10 | 14% | 20% | 12.7% | Freefrom 2036 |
| 8418 69 10 | Ice cream making machines, non-domestic use | E | 14% | 20% | 20% | 20% |
| 8418 69 20 | Milk coolers | E | 14% | 20% | 20% | 20% |
| 8418 69 31 | Water or juice supply fountains | 10 | 18% | 16.2% | 14.7% | Freefrom 2036 |
| 8418 69 32 | Aerated beverage supply fountains | 10 | 18% | 16.2% | 14.7% | Freefrom 2036 |
| 8418 69 40 | Equipment for cooling/air-condition, capacity ≤ 30 000 c/h | 10 | 18% | 18% | 16.3% | Freefrom 2036 |
| 8418 69 91 | Water coolers, with lithium bromide absorber | 0 | Free | 7.2% | Free | Free |
| 8418 69 99 | Other materials/machinery/devices for freezing, and heat pumps | 10 | 14% | 20% | 12.7% | Freefrom 2036 |
| 8418 91 00 | Furniture designed to receive refrigerated/freezer equipment | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 8418 99 00 | Other parts of refrigerators, freezers, etc. | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
Related products
- 8407Petrol engines
- 8408Diesel engines
- 8409Engine parts
- 8413Pumps for liquids
- 8414Air pumps, compressors and fans
- 8421Centrifuges and filters
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.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.