1 | Air-conditioning units (household and small commercial window- or wall-mounted heat pumps) |
| 13.25 | | 13.82 |
| 51.29 | | 53.50 |
| 19.88 | | 20.74 |
| 76.93 | | 80.26 |
| 33.13 | | 34.56 |
| 128.22 | | 133.76 |
| 46.38 | | 48.38 |
| 179.51 | | 187.26 |
| 16.56 | | 17.28 |
| 35.09 | | 36.61 |
| 51.29 | | 53.50 |
| 16.56 | | 17.28 |
| 35.09 | | 36.61 |
| 51.29 | | 53.50 |
2 | Air-conditioning units for installing in vehicles (not including those already installed in vehicles) |
| 35.09 | | 36.61 |
3 | Air-conditioning units (household and small commercial heat pumps) |
| 13.25 | | 13.82 |
| 51.29 | | 53.50 |
| 19.88 | | 20.74 |
| 76.93 | | 80.26 |
| 33.13 | | 34.56 |
| 128.22 | | 133.76 |
| 46.38 | | 48.38 |
| 179.51 | | 187.26 |
4 | Air-conditioning units (large commercial and industrial reversible heat pumps) |
| 16.56 | | 17.28 |
| 35.09 | | 36.61 |
| 51.29 | | 53.50 |
| 16.56 | | 17.28 |
| 35.09 | | 36.61 |
| 51.29 | | 53.50 |
5 | Air-conditioning units (household and small commercial heat pumps, not covered under headings 1 to 4) |
| 13.25 | | 13.82 |
| 51.29 | | 53.50 |
| 19.88 | | 20.74 |
| 76.93 | | 80.26 |
| 33.13 | | 34.56 |
| 128.22 | | 133.76 |
| 46.38 | | 48.38 |
| 179.51 | | 187.26 |
6 | Air-conditioning units (large commercial and industrial heat pumps not covered under headings 1 to 5) |
| 16.56 | | 17.28 |
| 35.09 | | 36.61 |
| 51.29 | | 53.50 |
| 16.56 | | 17.28 |
| 35.09 | | 36.61 |
| 51.29 | | 53.50 |
7 | Air-conditioning unit parts (for all types of household, commercial, and industrial heat pumps) |
| 16.56 | | 17.28 |
| 51.29 | | 53.50 |
8 | Combined refrigerator–freezers |
| 3.51 | | 3.66 |
| 3.86 | | 4.03 |
| 4.21 | | 4.39 |
| 4.56 | | 4.76 |
| 5.26 | | 5.49 |
| 5.26 | | 5.49 |
9 | Refrigerators (household) |
| 2.46 | | 2.56 |
| 3.16 | | 3.29 |
| 3.51 | | 3.66 |
| 3.86 | | 4.03 |
| 4.56 | | 4.76 |
10 | Chest freezers |
| 4.91 | | 5.13 |
| 6.32 | | 6.59 |
11 | Upright freezers |
| 2.81 | | 2.93 |
| 3.86 | | 4.03 |
12 | Refrigerating units (such as commercial display cooling and freezing equipment) |
| 14.04 | | 14.64 |
| 14.04 | | 14.64 |
| 57.75 | | 60.24 |
| 57.75 | | 60.24 |
| 14.04 | | 14.64 |
| 14.04 | | 14.64 |
| 57.75 | | 60.24 |
| 57.75 | | 60.24 |
13 | Heat pumps (other than air-conditioning machines described in classes covered under headings 1 to 7) |
| 13.25 | | 13.82 |
| 51.29 | | 53.50 |
| 19.88 | | 20.74 |
| 76.93 | | 80.26 |
| 33.13 | | 34.56 |
| 128.22 | | 133.76 |
| 46.38 | | 48.38 |
| 179.51 | | 187.26 |
| 16.56 | | 17.28 |
| 35.09 | | 36.61 |
| 51.29 | | 53.50 |
| 16.56 | | 17.28 |
| 51.29 | | 53.50 |
14 | Refrigerating units (water coolers, ice or ice-cream makers, refrigerated transport units, and other commercial cooling and freezing equipment not expressly covered in classes covered under headings 1 to 13) |
| 10.53 | | 10.98 |
| 28.87 | | 30.12 |
| 35.09 | | 36.61 |
| 96.25 | | 100.40 |
| 1.75 | | 1.83 |
| 35.09 | | 36.61 |
| 51.29 | | 53.50 |
| 44.79 | | 46.72 |
| 14.04 | | 14.64 |
| 57.75 | | 60.24 |
15 | Parts for refrigerating or freezing units (charged with refrigerant for all types of household and commercial equipment) and some heat pumps |
| 35.09 | | 36.61 |
| 96.25 | | 100.40 |
| 35.09 | | 36.61 |
| 96.25 | | 100.40 |
| 35.09 | | 36.61 |
| 96.25 | | 100.40 |
16 | Refrigerated beverage-vending machines |
| 7.02 | | 7.32 |
| 19.25 | | 20.08 |
| 7.02 | | 7.32 |
| 19.25 | | 20.08 |
17 | Dehumidifiers |
| 5.26 | | 5.49 |
18 | Refrigerated vehicles, trailers, tankers, and vessels |
| 35.09 | | 36.61 |
| 96.25 | | 100.40 |
| 35.09 | | 36.61 |
| 96.25 | | 100.40 |
| 35.09 | | 36.61 |
| 35.09 | | 36.61 |
| 96.25 | | 100.40 |
| 96.25 | | 100.40 |
| 35.09 | | 36.61 |
| 35.09 | | 36.61 |
| 35.09 | | 36.61 |
| 35.09 | | 36.61 |
| 96.25 | | 100.40 |
| 35.09 | | 36.61 |
| 96.25 | | 100.40 |
| 35.09 | | 36.61 |
| 96.25 | | 100.40 |
| 35.09 | | 36.61 |
| 96.25 | | 100.40 |
19 | Polyurethanes |
| 25.28 | | 26.37 |
20 | Fire extinguishers |
| 71.17 | | 74.24 |
21 | Industrial ink-jet printing machines |
| 35.09 | | 36.61 |
| 35.09 | | 36.61 |