Refrigerator is one of the common household appliances in our daily life, which is used to store and keep fresh food and drinks. In international trade, freezers are divided into programmable controllers, thermostats and heat exchangers. According to the commodity code (HS code) of the tax item, the freezer belongs to the special equipment for manufacturing in Chapter 85.

Specifically, the freezer belongs to Chapter 85, and 84 18. 10.00.00 is a freezer, which refers to a temperature-controlled freezer used for storing or refrigerating foods and beverages. No.84 18.20.00.00 is refrigeration equipment, including some refrigeration equipment with different structures.

In addition, freezers can be subdivided according to their characteristics and uses, such as horizontal freezers and vertical freezers according to their structures; According to the function, it is divided into commercial freezer and household freezer. Each type of refrigerator has a corresponding HS code according to its characteristics and functions.

The use of tax item commodity code is a very important link in international trade, which can provide very important guidance for international trade. For exporters and importers, knowing the commodity code of tax law can generally help them better handle the import and export procedures of goods and avoid taxes and other possible problems.