Subheading 8402 20 of the Combined Nomenclature covers boilers for producing super-heated water. Super-heated water is water heated under pressure above its boiling point at atmospheric pressure but maintained in liquid state by elevated pressure in a closed circuit. Typical parameters are temperatures of 110-200°C at pressures of 6-25 bar. These boilers are used in district heating systems, industrial processes requiring high-temperature heating water, and in drying and pasteurisation installations. The key classification criterion distinguishing subheading 8402 20 from steam boilers (8402 11/12/19) is the working medium: super-heated water rather than steam. They are distinguished from central heating boilers (heading 8403) by their operating parameters and industrial application. Classification follows GRI rules 1 and 6 and the Notes to Chapter 84. Parts for these boilers are classified under subheading 8402 90.

Super-heated water boilers under subheading 8402 20 are subject to the Pressure Equipment Directive PED 2014/68/EU as pressure equipment operating with water under pressure above its boiling point. The PED risk category depends on operating pressure and volume. Super-heated water is classified as a group 2 fluid under PED, and boilers with large volumes and pressures qualify for category III or IV. Harmonised standards EN 12952 (water-tube) or EN 12953 (shell) apply depending on construction. CE marking is mandatory. Import requires an EORI number, customs declaration, EU declaration of conformity, Notified Body certificate, and technical documentation including strength calculations, pressure test records, and material certificates. Fossil fuel boilers are subject to IED or MCP emission requirements. EMC Directive 2014/30/EU applies to electronic control systems. Regulation (EU) 2023/988 on general product safety applies supplementarily.

MFN duty rates for super-heated water boilers under subheading 8402 20 should be verified in the European Commission's TARIC database. These boilers are capital goods used primarily in municipal and industrial heating. Major manufacturers include companies from Germany, Denmark, Finland, Austria, and China. Preferential tariff rates may be available under FTA agreements subject to compliance with rules of origin. Chapter 84 products are not subject to the CBAM mechanism. The customs value includes the cost of the boiler, fittings, control automation, and safety systems. Installation and commissioning costs are excluded from the customs value if separately itemised in the contract. The importer should check TARIC for any trade measures on boilers from the country of origin. Import from Russia and Belarus is subject to sanctions restrictions. Import VAT is charged at the national rate. Current rates and trade measures should be verified in TARIC.