| HS Code | Description | Unit | Import | Export |
|---|---|---|---|---|
| 8418.10.00 | Combined refrigerator-freezers, fitted with separate external | — | — | — |
| 8418.21.00 | Compression-type | u | 25% | Free |
| 8418.29.00 | Other | u | 25% | Free |
| 8418.30.00 | Freezers of the chest type, not exceeding 800 L capacity | u | 25% | Free |
| 8418.40.00 | Freezers of the upright type, not exceeding 900 L capacity | u | 25% | Free |
| 8418.50.10 | Imported by VAT compliant supershop | u | 25% | Free |
| 8418.50.90 | Other | u | 25% | Free |
| 8418.61.10 | Industrial | u | 1% | Free |
| 8418.61.90 | Other | u | 25% | Free |
| 8418.69.10 | Industrial | u | 1% | Free |
| 8418.69.91 | Freezers of the chest type, exceeding 800 L capacity | u | 25% | Free |
| 8418.69.92 | Freezers of the upright type, exceeding 900 L capacity | u | 25% | Free |
| 8418.69.93 | Freezer or storage box of exceeding 2000 L capacity | — | — | — |
| 8418.69.94 | Mortuary imported by Industrial IRC holder VAT compliant hospital | u | 25% | Free |
| 8418.69.95 | Special type laboratory refrigerator imported | — | — | — |
| 8418.69.96 | Chiller imported by Industrial IRC holder VAT compliant cold storage | u | 10% | Free |
| 8418.69.97 | Chiller having capacity 50 tons or above | u | 5% | Free |
| 8418.69.99 | Other | u | 25% | Free |
| 8418.91.00 | Furniture designed to receive refrigerating or freezing equipment | kg | 25% | Free |
| 8418.99.00 | Other | kg | 25% | Free |