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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 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.

Classification of water-tube boilers above 45 t/h (8402 11)

Subheading 8402 11 of the Combined Nomenclature covers water-tube steam boilers with a steam output exceeding 45 tonnes per hour. In a water-tube boiler, water flows inside tubes heated externally by combustion gases. This design allows for high operating pressures (above 100 bar) and superheated steam temperatures of 540-600°C, making these boilers suitable for large thermal power plants, industrial combined heat and power plants, and cogeneration installations. Classification requires distinguishing water-tube boilers from fire-tube boilers, in which combustion gases pass inside tubes surrounded by water. Water-tube boilers with an output of up to 45 t/h are classified under subheading 8402 12. The key criterion is steam output expressed in tonnes per hour at nominal operating parameters. Classification follows GRI rules 1 and 6, with reference to the Notes to Chapter 84. Parts for steam boilers are classified under subheading 8402 90.

PED requirements and import regulations for steam boilers

Water-tube boilers under subheading 8402 11, as pressure equipment, are subject to the Pressure Equipment Directive PED 2014/68/EU, requiring CE marking. Steam boilers with output exceeding 45 t/h are classified in the highest risk category IV of the PED, requiring full conformity assessment with the involvement of a Notified Body. Conformity assessment procedures include EU type-examination (Module B) and production quality assurance (Module D or F). The manufacturer must apply harmonised standard EN 12952 (water-tube boilers) or equivalents. Import requires an EORI number, customs declaration in the AIS/IMPORT system, technical documentation demonstrating PED compliance, the EU declaration of conformity, and CE marking. The Machinery Regulation (EU) 2023/1230 may apply to ancillary boiler equipment (fuel feeders, fans). Fossil fuel boilers must comply with the Industrial Emissions Directive IED 2010/75/EU and BAT conclusions for large combustion plants.

Customs duties and trade in water-tube boilers (8402 11)

MFN duty rates for water-tube boilers under subheading 8402 11 should be verified in the European Commission's TARIC database. Large steam boilers are capital goods of significant value, manufactured to order by specialist engineering firms. Major manufacturers of water-tube boilers include companies from Germany, Finland, Denmark, Japan, South Korea, and China. Preferential tariff rates may be available under FTA agreements concluded by the EU, subject to compliance with rules of origin. Chapter 84 products are not subject to the CBAM mechanism. Import of boilers from non-EU countries requires verification of PED compliance by market surveillance authorities. Autonomous tariff suspensions may reduce duties on boilers with specifications not available from EU manufacturers. The customs value includes the cost of the boiler, ancillary equipment, automation systems, and control software. Import VAT is charged at the national rate. Current rates and trade measures should be verified in TARIC.

Frequently asked questions

What is the difference between water-tube and fire-tube boilers in CN classification?
In a water-tube boiler (subheading 8402 11/12), water flows inside tubes heated externally by combustion gases, enabling high operating pressures above 100 bar. In a fire-tube boiler (subheading 8402 19/20), combustion gases pass inside tubes surrounded by water, limiting operating pressure. Water-tube boilers above 45 t/h are classified under 8402 11, those up to 45 t/h under 8402 12. Fire-tube steam boilers are classified under 8402 19. The classification criterion is construction type and steam output capacity.
What PED category applies to steam boilers above 45 t/h?
Steam boilers with output exceeding 45 tonnes per hour are classified in category IV of the PED 2014/68/EU, representing the highest risk level. This requires full conformity assessment with the involvement of a Notified Body, including EU type-examination (Module B) and a production quality assurance system. The manufacturer must apply harmonised standard EN 12952 for water-tube boilers. CE marking is mandatory. Technical documentation must include strength calculations, construction drawings, and test results.
What emission standards apply to imported steam boilers?
Fossil fuel steam boilers must comply with the Industrial Emissions Directive IED 2010/75/EU and BAT (Best Available Techniques) conclusions for large combustion plants. BAT conclusions set limit values for NOx, SO2, particulates, and CO emissions. The boiler must be designed to meet these limits and equipped with appropriate flue gas cleaning systems. Emission requirements are not part of the customs procedure but affect the permissibility of operating the boiler within the EU. Current BAT reference documents are published by the European Commission.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Watertube boilers with a steam production exceeding 45 tonnes per hour" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Watertube boilers with a steam production exceeding 45 tonnes per hour" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate