Electric heaters and water heaters from China
Electric space heaters, storage heaters, electric water heaters and heating elements from China fall under heading 8516 and pay 2% UK duty, with no anti-dumping duty. Room heaters must meet the minimum seasonal efficiency in Regulation (EU) 2015/1188 as it applies in Great Britain, which depends on their controls; water heaters have their own efficiency and label rules.
Panel, fan, oil-filled and storage heaters, electric water heaters and heating elements from China pay 2% UK duty. Ecodesign, labels and safety checks.

2% duty on heaters and water heaters
Read from the UK Trade Tariff on 29 September 2026, every line of heading 8516 in the table below carried 2% on goods from China, with no anti-dumping duty. That covers instantaneous and storage water heaters, immersion heaters, storage heaters, oil-filled radiators, panel and convection heaters, fan heaters, radiant heaters and loose heating elements.
Heading 8516 also covers hair dryers, irons, microwaves, ovens, kettles and toasters, which are in our own-brand small appliances guide. Radiators for wet central heating systems are heading 7322; see radiators and towel rails. Confirm the commodity code from the specification.
| Goods | Commodity code | Duty |
|---|---|---|
| Instantaneous electric water heaters (for example electric showers and point-of-use heaters) | 8516 10 11 00 | 2% |
| Storage water heaters and immersion heaters, other | 8516 10 80 90 | 2% |
| Storage heating radiators (storage heaters) | 8516 21 00 00 | 2% |
| Liquid-filled radiators (oil-filled heaters) | 8516 29 10 00 | 2% |
| Convection heaters (panel heaters and convectors) | 8516 29 50 00 | 2% |
| Other space heaters with a built-in fan (fan heaters) | 8516 29 91 00 | 2% |
| Other electric space heaters (for example radiant and infrared heaters) | 8516 29 99 00 | 2% |
| Heating resistors assembled with an insulated former, other | 8516 80 20 90 | 2% |
| Other heating resistors (heating elements) | 8516 80 80 90 | 2% |
Ecodesign efficiency for room heaters depends on the controls
Domestic local space heaters up to 50 kW, including electric heaters, must meet the ecodesign requirements of Regulation (EU) 2015/1188 as it applies in Great Britain. Annex II sets minimum seasonal space heating energy efficiency: 36% for electric portable heaters, 38% for electric fixed heaters above 250 W, 38.5% for electric storage heaters and 35% for electric radiant heaters.
An electric heater turns almost all its input into heat, so the seasonal figure is decided mainly by its controls: the Regulation's calculation credits features such as electronic room temperature control and timers. A cheap heater with a simple mechanical thermostat is the one most at risk of failing. Specify the controls in the order and ask the factory for the product information showing the calculated seasonal efficiency for your exact model.
Water heaters: efficiency, energy label and water fittings
Water heaters up to 400 kW and hot water storage tanks up to 2,000 litres must meet Regulation (EU) No 814/2013 as it applies in Great Britain, and those up to 70 kW, and tanks up to 500 litres, need an energy label under Regulation (EU) No 812/2013. Ask for the energy test report and the label data for the exact model and capacity.
A water heater connected to the mains water supply is also a water fitting in England and Wales, so it must meet regulation 4 of the Water Supply (Water Fittings) Regulations 1999: of an appropriate quality and standard and suitable for its use. See water filters and air purifiers for how that works in practice.
Electrical safety and what to check
All of these are electrical equipment under the Electrical Equipment (Safety) Regulations 2016, needing a declaration of conformity, UKCA or CE marking and the importer's name and address. Buyers expect testing to the relevant part of BS EN 60335-2, for example part 2-30 for room heaters and part 2-21 for storage water heaters. Ask for the reports for the exact model and check the report names the same factory.
At inspection, run samples at full power, check the thermostat and overheat cut-out actually operate, the tip-over switch on portable heaters, surface temperatures, the plug and fuse rating against the power, earth continuity and the rating plate. Quality inspection covers the stages.
Worked duty example
Illustrative example, not a quote: 2,000 own-brand electric panel heaters with electronic thermostat and timer under 8516 29 50 00, invoiced at £36,000 free on board, with £2,400 of freight and insurance to the UK. The customs value is £38,400. Duty at 2% is £768. Import VAT at 20% is charged on the customs value plus duty, £39,168, so it is £7,833.60. A VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £768 of duty. The import duty and VAT guide explains each step.
Related guides and how we help
For related products see central heating boilers, air conditioners and heat pumps, radiators and towel rails and electric furnaces and induction heaters.
Cambridge China Bridge checks heater makers in China, matches the test reports and efficiency data to the product and inspects before shipment; see our service for retailers, service for brands and testing and certification.
Frequently asked questions
What is the UK import duty on electric heaters from China?
Read from the UK Trade Tariff on 29 September 2026, electric space heaters and water heaters under heading 8516 carried 2% from China, with no anti-dumping duty.
What efficiency must an electric heater meet in the UK?
Under Regulation (EU) 2015/1188 as it applies in Great Britain, seasonal efficiency of at least 36% for portable and 38% for fixed electric heaters above 250 W.
Why does a heater with a mechanical thermostat fail ecodesign?
The seasonal efficiency calculation credits controls such as electronic room temperature control and timers; without them an electric heater can fall below the minimum.
Do electric water heaters need an energy label?
Water heaters up to 70 kW and storage tanks up to 500 litres need a label under Regulation (EU) No 812/2013 as it applies in Great Britain.
Sources
- UK Trade Tariff — heading 8516
- Regulation (EU) 2015/1188 on local space heaters, as it applies in Great Britain, Annex II
- Regulation (EU) No 814/2013 on water heaters and hot water storage tanks, as it applies in Great Britain
- Regulation (EU) No 812/2013 on energy labelling of water heaters, as it applies in Great Britain
- Electrical Equipment (Safety) Regulations 2016
- Water Supply (Water Fittings) Regulations 1999, regulation 4