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NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers

Watertube boilers with a steam production not exceeding 45 tonnes per hour

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
18 docs
X858Y811Y243Y253Y254X834+12
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty2.7%—R2261/98
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

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BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Definition and classification of water-tube boilers up to 45 t/h (8402 12)

Subheading 8402 12 of the Combined Nomenclature covers water-tube steam boilers with an output not exceeding 45 tonnes of steam per hour. These boilers are used in medium-sized industrial plants, hospitals, district heating installations, chemical and food processing facilities where process steam at medium to high parameters is required. The water-tube design enables operating pressures from 10 to 100 bar and steam temperatures up to 450°C. Typical configurations include package boilers transported as complete units and boilers assembled on site from prefabricated modules. The 45 t/h classification threshold refers to the nominal steam output at rated parameters. Boilers exceeding 45 t/h are classified under subheading 8402 11. Classification follows GRI rules 1 and 6 and the Notes to Chapter 84. Parts for steam boilers are classified under subheading 8402 90.

PED directive and regulatory requirements for boilers up to 45 t/h

Water-tube boilers under subheading 8402 12 are subject to the Pressure Equipment Directive PED 2014/68/EU as pressure equipment. The risk category depends on operating pressure, capacity, and type of medium (steam, group 2 fluid). Most water-tube boilers up to 45 t/h qualify for PED category III or IV, requiring conformity assessment with the involvement of a Notified Body. The harmonised standard EN 12952 (water-tube boilers) specifies design, material, and manufacturing requirements. CE marking is mandatory before placing on the market or putting into service in the EU. The manufacturer must issue an EU declaration of conformity. Import requires an EORI number and a customs declaration with the correct CN code. Import documentation includes the declaration of conformity, Notified Body certificate, technical documentation with strength calculations, pressure test records, and material test reports. Regulation (EU) 2023/988 on general product safety applies supplementarily.

Customs duties and trade aspects of subheading 8402 12

MFN duty rates for water-tube boilers under subheading 8402 12 should be verified in the European Commission's TARIC database. Package boilers of smaller capacities are standard commercial products available from numerous global manufacturers. Imports from China, India, South Korea, and Turkey are significant in the European market. Preferential tariff rates may be available under FTA agreements subject to compliance with rules of origin and presentation of proof of origin (EUR.1, invoice declaration, REX). Chapter 84 products are not subject to the CBAM mechanism. The importer should check TARIC for any anti-dumping duties on boilers from the country of origin. The customs value includes the cost of the boiler, fittings, control automation, and software. Installation costs at the site are excluded from the customs value if separately itemised in the contract. Import VAT is charged at the national rate. Current rates and trade measures should be verified in TARIC.

Frequently asked questions

What does the 45 t/h threshold mean in the classification of water-tube boilers?
The 45 tonnes of steam per hour threshold in the Combined Nomenclature separates two subheadings for water-tube boilers: 8402 11 (above 45 t/h) and 8402 12 (up to and including 45 t/h). The output refers to the nominal steam production capacity at rated pressure and temperature parameters as specified by the manufacturer in the technical documentation. This criterion has both classification and regulatory significance, as larger boilers are subject to stricter operational and emission requirements.
Is a package boiler classified under 8402 12?
Yes, provided it is a water-tube boiler with a steam output of up to 45 t/h. Package boilers are factory-assembled units transported as complete equipment ready for connection at the installation site. They can be either water-tube (8402 11/12) or fire-tube (8402 19). Classification depends on construction type (water-tube vs. fire-tube) and output (above or up to 45 t/h). A water-tube package boiler up to 45 t/h is classified under 8402 12. The manufacturer's technical documentation should clearly specify the construction type and output.
Which harmonised standards apply to water-tube boilers?
The main harmonised standard for water-tube boilers is the EN 12952 series, covering design, material, manufacturing, equipment, and testing requirements. This standard is harmonised with PED 2014/68/EU and provides a presumption of conformity with essential safety requirements. Additional standards include EN 12953 (shell boilers), EN 13480 (piping), EN 764 (general pressure equipment), and material standards EN 10028 (flat products) and EN 10216 (tubes). The manufacturer may also apply ASME Section I standards, provided PED requirements are met.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Watertube boilers with a steam production not exceeding 45 tonnes per hour" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Watertube boilers with a steam production not exceeding 45 tonnes per hour" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate