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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

Chapter 84 — Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Heading 8415 — Air conditioning machines, comprising a motordriven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.

Subheading 8415.10 — Of a kind designed to be fixed to a window, wall, ceiling or floor, selfcontained or 'splitsystem'

National subdivision 8415.10.3 — Self-Contained

HS code

8415.10.31 Of a capacity not exceeding 9,000 BTu

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Small capacity wall-mounted air conditionerPortable fixed-installation air conditioning systemCompact floor standing AC unit for residential useLightweight ceiling-mounted cooling machineCompact single room air conditioner systemMini split air conditioning system (less than 9,000 BTU)Fixed installation window air conditioning unitSpace-saving through-the-wall AC systemCompact central air conditioning unit for small spacesLow-BTU capacity ductless mini split cooling system