HS Code Detail
851650 Chapter 85 · Electronics Microwave ovens
Six-digit subheading in Electronics, chapter 85 of the Harmonized System, priced here for 6 destination markets.
Anatomy of 851650
You will declare against a longer local code that begins 851650: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 6 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 0% | 10% |
| 🇨🇦Canada | 0% | 5% |
| 🇩🇪Germany | 5% | 19% |
| 🇵🇹Portugal | 5% | 23% |
| 🇬🇧United Kingdom | 4% | 20% |
| 🇺🇸United States | 2% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 851650 into United Kingdom
An illustrative consignment of 851650 invoiced at GBP 2,000.00, priced in GBP because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | GBP 2,000.00 |
| International freight | GBP 120.00 |
| Cargo insurance | GBP 30.00 |
| Value the duty is charged on, CIF basis | GBP 2,150.00 |
| Duty at 4% | GBP 86.00 |
| United Kingdom tax at 20%, charged on the value plus the duty | GBP 447.20 |
| Total, before commercial charges | GBP 2,683.20 |
And if the consignment were small
United Kingdom relieves customs duty on consignments at or under GBP 135. The 851650 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly GBP 135 with no freight would be charged GBP 0.00 of duty and GBP 27.00 of tax, a total of GBP 162.00. The rate on the 851650 row has not changed; only the charge is relieved. The tax is not simply absent at that value: United Kingdom collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? GBP 2,683.20 is what your buyer in United Kingdom pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to United Kingdom sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 851650 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 851650 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=8516.50 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=85&to=86&format=CSV&styles=false. Both returned 2%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 8516.50.00 2%
- 🇬🇧GB
- Third country duty for 851650 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/8516500000 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 4%. The two publications are independent of each other and they agree. Retrieved text: 8516500000 4.00 %
- 🇨🇦CA
- MFN for 851650 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch85-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 0%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 8516.50.00 Free
- 🇦🇺AU
- MFN for 851650 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xvi/chapter-85 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 8516.50.00 Free
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 851650 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/8516500000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=851650&origin=CN&destination=DE. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 8516500000 5.00 %
Re-check first: Microwave ovens have one United States line and one rate. A combination appliance that also cooks conventionally can fall to 851660 instead, which is a different code and is not covered by this figure.
What falls under 851650
- Microwave ovens for domestic or comparable use
- Solo, grill and combination microwave ovens, whether freestanding or built in
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
851660: Conventional electric ovens
Microwave ovens have a subheading of their own, so a combination appliance that both microwaves and bakes has to be resolved on principal function. Where the microwave function is the reason the appliance exists it stays here; a built in oven with an added microwave mode generally does not.
841981: Commercial catering ovens
Chapter 85 covers domestic electro thermic appliances and Chapter 84 covers industrial and commercial plant. A high duty cycle microwave built for a commercial kitchen leaves 8516 even though it looks like a domestic machine, and the duty and standards treatment both change.
Classification & cost note
The domestic and commercial divide is the one that costs money in this heading, and it does not follow the customer. An appliance is domestic in tariff terms when it is of the kind used in the household, judged on construction, duty cycle and rating rather than on who bought it, so a domestic microwave installed in an office kitchen stays domestic and a commercial unit sold to a household stays commercial. Combination appliances are the second problem, resolved on principal function or, where that genuinely cannot be determined, by the rule that sends goods to the last heading in numerical order among those equally meriting consideration. Microwave ovens also carry electromagnetic compatibility and radio interference obligations in most markets, since they operate in a licensed band, and those conformity requirements sit outside the customs entry entirely.
Typical products: Solo domestic microwave ovens · Microwave and grill combination units · Built in microwave ovens for fitted kitchens · Compact countertop microwaves
What the notes to section XVI say
Chapter 85 sits in section XVI, machinery and mechanical appliances; electrical equipment; parts thereof, sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, where a section note governs every chapter in the section and applies before the heading notes below; the 6 reaching chapter 85 name no heading this site holds a code under, and they are quoted whole on the chapter 85 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/16 on 2026-09-08.
What the nomenclature says about heading 8516
851650 is a subheading of 8516, electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 , and this site holds 4 other codes under the same heading, which every rule below governs equally.
No numbered note to chapter 85 takes heading 8516 as its subject, which is what the published notes say rather than a gap on this page: the heading is defined by its own wording above and by the note to the chapter, quoted in full on the chapter 85 page.
One further note to chapter 85 names heading 8516 from elsewhere in its own text, usually to send goods into it or away from it, and the sentence that names it is quoted below.
Note 4 to chapter 85, which is about something else
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 8414), centrifugal clothes-dryers (heading 8421), dishwashing machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electro-thermic appliances (heading 8516).
Read from the notes to chapter 85 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/85, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/8516, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 85 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 851650
How is a combination microwave and conventional oven classified?
On principal function. Where the microwave function is the reason the appliance exists it remains in 8516.50; where the appliance is fundamentally a conventional oven with an added microwave mode it is classified with ovens instead.
Does it matter whether the buyer is a household or a business?
No. The test is whether the appliance is of a kind used in the household, judged on its construction, rating and duty cycle. Who actually buys it does not change the classification.
Related codes in Chapter 85
Calculate duty for HS 851650
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