Chapter 84 is the HS category covering mechanical appliances, machinery, apparatus and their parts, including power machinery, pumps, fans, refrigeration equipment, heating equipment, lifting and handling equipment, office machinery, etc. Goods in this chapter usually have mechanical motion or energy conversion functions, but exclude electrical equipment (Chapter 85) and vehicles (Chapter 87). Freezers, as equipment that achieves refrigeration through a compression cycle, fall within the refrigeration equipment scope of this chapter. Heading 8418 covers refrigeration equipment, including refrigerators, freezers, combined refrigerator-freezers, heat pumps and other refrigerating machinery. Specifically includes household or commercial refrigerators, freezers, display cabinets, ice makers, etc. Goods under this heading must have active refrigeration function, usually using compression-type or absorption-type refrigeration systems. 8418 does not include air conditioners (8415) and freeze-drying equipment (8419). First 2 digits 84: indicates Chapter 84, covering mechanical equipment and parts. Digits 3-4, 18: indicates heading 8418, i.e., refrigeration equipment. Digits 5-6, 40: indicates subheading 841840, specifically referring to freezers with a capacity exceeding 250 liters but not exceeding 900 liters. This subheading further distinguishes the capacity range, and is parallel to 841810 (combined refrigerator-freezers), 841821 (compression-type household refrigerators), 841829 (other household refrigerators), 841830 (freezers of a capacity not exceeding 250 liters), etc. The goods are freezers with a capacity above 250 liters but below 900 liters, meeting the capacity and function limitations of subheading 841840. If the capacity is ≤250 liters, they should be classified under 841830; if the capacity is >900 liters, they should be classified under 841850. If they are combined refrigerator-freezers, they should be classified under 841810. Therefore, based on capacity and whether it is a single freezing function, they are correctly classified under 841840.

Product Name: The specific name of the declared goods, such as "freezer", "chest freezer", etc., must be consistent with the actual product. Brand: Fill in the manufacturer or brand name; if no brand, fill in "no brand". Model: Fill in the product model or specification code for identification. Capacity: Fill in the internal capacity of the freezer in liters (L), accurate to the nearest whole number. Refrigeration Method: Explain the refrigeration principle, such as compression-type, absorption-type, etc. Use: Fill in the usage scenario, such as household, commercial, medical, etc. Power: Fill in the rated input power in watts (W) or kilowatts (kW). Product Name: Upright Freezer; Brand: Haier; Model: BD-300; Capacity: 300 liters; Refrigeration Method: Compression-type; Use: Commercial; Power: 200W; Origin: China. Inaccurate capacity declaration, such as reporting 250 liters as 240 liters, leading to classification under 841830. Mistakenly declaring a combined refrigerator-freezer as a freezer, which should be classified under 841810. Incorrect refrigeration method, such as reporting absorption-type as compression-type, which may affect subheading determination.

The core basis for classification is: 1. Whether the product function is a freezer (freezing only, not combined refrigerator-freezer); 2. Whether the capacity exceeds 250 liters but does not exceed 900 liters; 3. Whether the refrigeration method is compression-type or other (but 841840 is not subdivided by refrigeration method, only by capacity). Therefore, as long as the capacity and function conditions are met, it is classified under 841840. 841810 Combined refrigerator-freezers: 841810 is equipment combining refrigeration and freezing functions, usually with separate refrigerator and freezer compartments; 841840 is only a freezer, without refrigeration function. 841830 Freezers of a capacity not exceeding 250 liters: 841830 has a capacity ≤250 liters, while 841840 has a capacity >250 liters and ≤900 liters. 841850 Other freezers: 841850 has a capacity >900 liters, or freezers not specifically named. 841821 Compression-type household refrigerators: 841821 is a refrigerator, not a freezer, and is compression-type for household use. Confirm that the product has only a freezing function, not a combined refrigerator-freezer. Measure whether the capacity is above 250 liters and below 900 liters. Confirm whether the refrigeration method is compression-type or other. Verify that the brand and model are consistent with the actual product. Check whether it falls under other exclusions under heading 8418.

How to inquire about the import tax rate for 841840? You can inquire through the official website of the General Administration of Customs of China or the International Trade Single Window by entering HS code 841840 to view the MFN rate, general rate, VAT rate, etc. Note that tax rates are subject to policy adjustments, and the latest announcements should prevail. Which code should a freezer with a capacity of exactly 250 liters be classified under? Freezers with a capacity not exceeding 250 liters are classified under 841830, so 250 liters should be classified under 841830. 841840 requires a capacity exceeding 250 liters, so only 251 liters and above are classified under 841840. What is the difference in HS codes between freezers and refrigerators? Freezers are usually classified under 841830 or 841840, while refrigerators are classified under 841821 or 841829. The main difference lies in function: freezers typically have temperatures below -18°C for long-term preservation; refrigerators have temperatures of 0-10°C for short-term freshness preservation. Can imported used freezers be classified under 841840? Yes, but note that used equipment may involve additional regulatory conditions, such as pre-shipment inspection, licenses, etc. Classification itself is still based on capacity and function, but compliance with environmental and safety standards must be ensured. If a freezer has a capacity of 900 liters, which code should it be classified under? 841840 requires a capacity not exceeding 900 liters, so 900 liters should be classified under 841840. If it exceeds 900 liters, it is classified under 841850. Is there a difference in classification between compression-type and absorption-type freezers? Under subheading 841840, there is no further subdivision by refrigeration method, so both compression-type and absorption-type are classified under 841840, as long as the capacity meets the requirement. However, the refrigeration method must be truthfully declared. What certifications are required for exporting freezers to the EU? CE certification, RoHS certification, energy efficiency labels, etc. are required. The specifics depend on product specifications and use. It is recommended to consult professional agencies in advance to ensure compliance with EU regulations. What are the consequences of filling in the wrong capacity unit during customs declaration? It may lead to classification errors, thereby affecting tax rates and regulatory conditions, and may even be deemed by customs as false declaration, resulting in fines or cargo detention. Always use liters (L) as the unit.