84021100
KERNREAKTOREN, KESSEL, MASCHINEN, APPARATE UND MECHANISCHE GERÄTE; TEILE DAVON›Dampfkessel und andere Kessel zum Erzeugen von Dampf (ausgenommen Zentralheizungskessel, die sowohl heißes Wasser als auch Niederdruckdampf erzeugen können); Kessel zum Erzeugen von überhitztem Wasser
Dampfkessel und andere Kessel zum Erzeugen von Dampf (ausgenommen Zentralheizungskessel, die sowohl heißes Wasser als auch Niederdruckdampf erzeugen können); Kessel zum Erzeugen von überhitztem Wasser, Dampfkessel, Wasserrohrkessel mit einer Dampferzeugung von mehr als 45 t/h
EU-Regelzollsatz
2.7%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
18 Dok.
X858Y811Y243Y253Y254X834+12
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.7% | — | R2261/98 |
Praferenzen
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%
Hinweise
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.
Export controlBYR0765/06
Export control
BYR0765/06
Dokumente / Referenzen
X858Y811
Bedingungen
- Y001Other conditions: Y811— Import/export allowed after control
- Y010Other conditions: X858— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- TM956it shall be prohibited: to sell, supply, transfer or export, directly or indirectly, machinery as listed in Annex XIV, whether or not originating in the Union, to any person, entity or body in Belarus or for use in Belarus;COUNCIL REGULATION (EC) No 765/2006 - Article 1s.1 (COUNCIL REGULATION (EU) 2022/355)
Export controlIRR0267/12
Export control
IRR0267/12
Dokumente / Referenzen
Y243Y253Y254
Bedingungen
- Y001Other conditions: Y243— Import/export allowed after control
- Y010Other conditions: Y253— Import/export allowed after control
- Y020Other conditions: Y254— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- TM01046Article 8 of Regulation (EU) No 267/2012 (consolidated version)1.It shall be prohibited to sell, supply, transfer or export key equipment or technology listed in Annexes VI and VIA, directly or indirectly, to any Iranian person, entity or body, or for use in Iran.2.Annexes VI and VIA shall include key equipment and technology for the following key sectors of the oil and gas industry in Iran:(a) exploration of crude oil and natural gas;(b) production of crude oil and natural gas;(c) refining;(d) liquefaction of natural gas.3.Annexes VI and VIA shall also include key equipment and technology for the petrochemical industry in Iran.4.Annexes VI and VIA shall not include items included in the Common Military List, or in Annex I, II or IIA. Article 101.The prohibitions in Articles 8 and 9 shall not apply to:(a) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology in the exploration of crude oil and natural gas, production of crude oil and natural gas, refining, liquefaction of natural gas as listed in Annex VI concluded before 30 September 2025, or ancillary contracts necessary for the execution of such contracts, or by a contract or agreement concluded before 30 September 2025 and relating to an investment in Iran made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom;(b) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology for the petrochemical industry as listed in Annex VI concluded before 30 September 2025, or of ancillary contracts necessary for the execution of such contracts, or by a contract or agreement concluded before 30 September 2025 and relating to an investment in Iran made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom;(c) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology in the exploration of crude oil and natural gas, production of crude oil and natural gas, refining, liquefaction of natural gas and for the petrochemical industry as listed in Annex VIA concluded before 30 September 2025 and relating to an investment in Iran in the exploration of crude oil and natural gas, production of crude oil and natural gas, and the refining, liquefaction of natural gas made before 30 September 2025, or relating to an investment in Iran in the petrochemical industry made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom; or(d) the provision of technical assistance intended solely for the installation of equipment or technology delivered in accordance with points (a), (b) and (c),provided that the natural or legal person, entity or body seeking to engage in such transactions, or to provide assistance to such transactions, has notified, at least 20 working days in advance, the transaction or assistance to the competent authority of the Member State in which it is established.2.The prohibitions set out in Articles 8 and 9 shall be without prejudice to the execution of obligations arising from contracts referred to in Article 12(1), point (b), and Article 14(1), point (b), provided that those obligations arise from service contracts or ancillary contracts necessary for their execution and provided that the execution of those obligations has been authorised in advance by the competent authority concerned and the Member State concerned has informed the other Member States and the Commission of its intention to grant an authorisation.
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Hinweise
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Hinweise
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Export controlRUR0833/14
Export control
RUR0833/14
Dokumente / Referenzen
X834X837X840Y708Y833
Bedingungen
- Y001Other conditions: X834— Import/export allowed after control
- Y005Other conditions: X840— Import/export allowed after control
- Y007Other conditions: X837— Import/export allowed after control
- Y010Other conditions: Y833— Import/export allowed after control
- Y030Other conditions: Y708— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
Export controlUAR0692/14
Export control
UAR0692/14
Dokumente / Referenzen
X802Y997
Bedingungen
- Y001Other conditions: Y997— Export allowed
- Y005Other conditions: X802— Export allowed
- Y009Other conditions: the condition is not fulfilled— Export is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Export controlUAR0263/22
Export control
UAR0263/22
Dokumente / Referenzen
X985Y984
Bedingungen
- Y001Other conditions: Y984— Import/export allowed after control
- Y003Other conditions: X985— Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Mehrwertsteuer (MwSt.)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
19%V052Devices for writing and reading texts in Braille
19%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
19%V999Other
19%Codes derselben Gruppe
840212Dampfkessel und andere Kessel zum Erzeugen von Dampf (ausgenommen Zentralheizungskessel, die sowohl heißes Wasser als auch Niederdruckdampf erzeugen können); Kessel zum Erzeugen von überhitztem Wasser, Dampfkessel, Wasserrohrkessel mit einer Dampferzeugung von nicht mehr als 45 t/h840219Dampfkessel und andere Kessel zum Erzeugen von Dampf (ausgenommen Zentralheizungskessel, die sowohl heißes Wasser als auch Niederdruckdampf erzeugen können); Kessel zum Erzeugen von überhitztem Wasser, Dampfkessel, andere Dampfkessel, einschließlich Hybridkessel840220Dampfkessel und andere Kessel zum Erzeugen von Dampf (ausgenommen Zentralheizungskessel, die sowohl heißes Wasser als auch Niederdruckdampf erzeugen können); Kessel zum Erzeugen von überhitztem Wasser, Kessel zum Erzeugen von überhitztem Wasser840290Dampfkessel und andere Kessel zum Erzeugen von Dampf (ausgenommen Zentralheizungskessel, die sowohl heißes Wasser als auch Niederdruckdampf erzeugen können); Kessel zum Erzeugen von überhitztem Wasser, Teile
5
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Heat exchange modules for HRSG
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Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Einreihung von Wasserrohrkesseln über 45 t/h (8402 11)
Die Unterposition 8402 11 der Kombinierten Nomenklatur umfasst Wasserrohr-Dampfkessel mit einer Dampfleistung von mehr als 45 Tonnen pro Stunde. In einem Wasserrohrkessel fließt das Wasser innerhalb der Rohre, die von außen durch Verbrennungsgase beheizt werden. Diese Bauweise ermöglicht hohe Betriebsdrücke (über 100 bar) und Heißdampftemperaturen von 540-600°C, was diese Kessel für den Einsatz in großen Wärmekraftwerken, industriellen Heizkraftwerken und KWK-Anlagen geeignet macht. Die Einreihung erfordert die Unterscheidung von Flammrohrkesseln (fire-tube), bei denen die Verbrennungsgase innerhalb der von Wasser umgebenen Rohre strömen. Wasserrohrkessel mit einer Leistung bis 45 t/h werden in die Unterposition 8402 12 eingereiht. Das entscheidende Kriterium ist die Dampfleistung in Tonnen pro Stunde bei Nennbetriebsparametern. Die Einreihung erfolgt nach den AV-Regeln 1 und 6 unter Berücksichtigung der Anmerkungen zu Kapitel 84.
PED-Anforderungen und Einfuhrvorschriften für Dampfkessel
Wasserrohrkessel der Unterposition 8402 11 unterliegen als Druckgeräte der Druckgeräterichtlinie PED 2014/68/EU, die eine CE-Kennzeichnung verlangt. Dampfkessel mit einer Leistung über 45 t/h werden in die höchste Risikokategorie IV der PED eingestuft, was eine vollständige Konformitätsbewertung unter Beteiligung einer benannten Stelle erfordert. Die Konformitätsbewertungsverfahren umfassen die EU-Baumusterprüfung (Modul B) und die Qualitätssicherung der Produktion (Modul D oder F). Der Hersteller muss die harmonisierte Norm EN 12952 (Wasserrohrkessel) oder gleichwertige Normen anwenden. Die Einfuhr erfordert eine EORI-Nummer, eine Zollanmeldung, technische Unterlagen zum Nachweis der PED-Konformität, die EU-Konformitätserklärung und die CE-Kennzeichnung. Die Maschinenverordnung (EU) 2023/1230 kann für Hilfseinrichtungen des Kessels gelten. Kessel für fossile Brennstoffe müssen die Anforderungen der Industrieemissionsrichtlinie IED 2010/75/EU und der BVT-Schlussfolgerungen für große Feuerungsanlagen erfüllen.
Zollsätze und Handel mit Wasserrohrkesseln (8402 11)
Die MFN-Zollsätze für Wasserrohrkessel der Unterposition 8402 11 sind in der TARIC-Datenbank der Europäischen Kommission zu prüfen. Große Dampfkessel sind Investitionsgüter von erheblichem Wert, die von spezialisierten Ingenieurfirmen auf Bestellung gefertigt werden. Wichtige Hersteller von Wasserrohrkesseln sind Unternehmen aus Deutschland, Finnland, Dänemark, Japan, Südkorea und China. Präferenzielle Zollsätze können im Rahmen von FTA-Abkommen der EU bei Erfüllung der Ursprungsregeln verfügbar sein. Erzeugnisse des Kapitels 84 unterliegen nicht dem CBAM-Mechanismus. Die Einfuhr von Kesseln aus Drittländern erfordert die Überprüfung der PED-Konformität durch Marktüberwachungsbehörden. Autonome Zollaussetzungen können die Sätze für Kessel mit Spezifikationen senken, die von EU-Herstellern nicht verfügbar sind. Der Zollwert umfasst die Kosten für Kessel, Hilfseinrichtungen, Automatisierung und Steuerungssoftware. Aktuelle Sätze und Handelsmaßnahmen in TARIC prüfen.
Häufig gestellte Fragen
Was ist der Unterschied zwischen Wasserrohr- und Flammrohrkesseln in der KN-Einreihung?
In einem Wasserrohrkessel (Unterposition 8402 11/12) fließt Wasser innerhalb der Rohre, die von außen durch Verbrennungsgase beheizt werden, was hohe Betriebsdrücke über 100 bar ermöglicht. In einem Flammrohrkessel (Unterposition 8402 19/20) strömen die Verbrennungsgase innerhalb der von Wasser umgebenen Rohre, was den Betriebsdruck begrenzt. Wasserrohrkessel über 45 t/h werden unter 8402 11 eingereiht, bis 45 t/h unter 8402 12. Flammrohr-Dampfkessel unter 8402 19. Das Einreihungskriterium ist die Bauart und die Dampfleistung.
Welche PED-Kategorie gilt für Dampfkessel über 45 t/h?
Dampfkessel mit einer Leistung über 45 Tonnen pro Stunde werden in Kategorie IV der PED 2014/68/EU eingestuft, die höchste Risikostufe. Dies erfordert eine vollständige Konformitätsbewertung unter Beteiligung einer benannten Stelle, einschließlich EU-Baumusterprüfung (Modul B) und Qualitätssicherung der Produktion. Der Hersteller muss die Norm EN 12952 für Wasserrohrkessel anwenden. Die CE-Kennzeichnung ist obligatorisch. Die technischen Unterlagen müssen Festigkeitsberechnungen, Konstruktionszeichnungen und Prüfergebnisse umfassen.
Welche Emissionsnormen gelten für importierte Dampfkessel?
Mit fossilen Brennstoffen betriebene Dampfkessel müssen die Anforderungen der Industrieemissionsrichtlinie IED 2010/75/EU und der BVT-Schlussfolgerungen (Beste Verfügbare Techniken) für große Feuerungsanlagen erfüllen. Die BVT-Schlussfolgerungen legen Emissionsgrenzwerte für NOx, SO2, Staub und CO fest. Der Kessel muss so ausgelegt sein, dass diese Grenzwerte eingehalten werden, und mit geeigneten Abgasreinigungssystemen ausgestattet sein. Die Emissionsanforderungen sind nicht Teil des Zollverfahrens, beeinflussen aber die Betriebsgenehmigung in der EU.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Dampfkessel und andere Kessel zum Erzeugen von Dampf (ausgenommen Zentralheizungskessel, die sowohl heißes Wasser als auch Niederdruckdampf erzeugen können); Kessel zum Erzeugen von überhitztem Wasser, Dampfkessel, Wasserrohrkessel mit einer Dampferzeugung von mehr als 45 t/h“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Dampfkessel und andere Kessel zum Erzeugen von Dampf (ausgenommen Zentralheizungskessel, die sowohl heißes Wasser als auch Niederdruckdampf erzeugen können); Kessel zum Erzeugen von überhitztem Wasser, Dampfkessel, Wasserrohrkessel mit einer Dampferzeugung von mehr als 45 t/h“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe