8402 90Select TARIC subcode
Parts
Available TARIC subcodes: 2
8402 900010
a dilution steam generator system which produces steam from pretreated quench water for use as dilution steam in steam cracking furnaces, -a condensate system that collects, filters and deaerates steam condensates, which are subsequently recycled as boiler feed water and further distributed within the cracker unit, and -a flare system that collects, separates and vaporizes non-recyclable hydrocarbon containing releases from different equipment in a steam cracker, and transfers those towards flares
Duty 0-2,7%VAT 23%
8402 900090
Other
Duty 0-2,7%VAT 23%
Scope of classification for boiler parts (8402 90)
Subheading 8402 90 of the Combined Nomenclature covers parts for steam boilers and super-heated water boilers of heading 8402. This subheading classifies components specifically designed for steam boilers, including drums, screen tubes, superheater tubes, economiser tubes, headers, grates, furnace elements, boiler fittings (safety valves, control valves, water level indicators), boiler shells, and manhole covers. Classification is based on Note 2(b) to Section XVI, under which parts suitable for use solely or principally with specified machines are classified under the same heading as the machine. Standard general-purpose components (bolts, gaskets, bearings) are classified under the headings appropriate to those products. General-purpose valves are classified under heading 8481, pumps under heading 8413. The distinction between a boiler part and a general-purpose component requires assessment of the specialisation of the element in question.
PED and regulatory requirements for steam boiler parts
Parts for steam boilers under subheading 8402 90, as components of pressure equipment, are subject to the Pressure Equipment Directive PED 2014/68/EU. Pressure parts (drums, tubes, headers) are subject to PED conformity assessment as replacement parts for pressure equipment and must meet the material, manufacturing, and testing requirements of EN 12952 or EN 12953. Material certificate 3.1 or 3.2 according to EN 10204 is required for pressure parts. Safety fittings (safety valves) are subject to PED conformity assessment as safety accessories in category IV. Import requires an EORI number, customs declaration with code 8402 90, technical documentation for the replacement part, material certificates, the manufacturer's declaration of conformity, and CE marking for PED-applicable elements. REACH regulation may apply to sealing materials and protective coatings. The importer must ensure material traceability in accordance with PED requirements.
Customs duties and trade in boiler parts (8402 90)
MFN duty rates for steam boiler parts under subheading 8402 90 should be verified in the European Commission's TARIC database. The spare parts market for boilers is essential for maintaining the operation of heating and power installations. Original equipment manufacturers (OEM) and aftermarket suppliers provide components meeting boiler specifications. Imports from China, India, 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. Chapter 84 products are not subject to the CBAM mechanism. The customs value includes the cost of parts, certified materials, and technical documentation. Replacement parts for boilers operated in the EU must comply with PED requirements regardless of origin. Market surveillance authorities may verify the compliance of imported parts with EU directive requirements. Import VAT is charged at the national rate. Current rates and trade measures should be verified in TARIC.
Frequently asked questions
Which elements are classified as boiler parts under subheading 8402 90?
Subheading 8402 90 covers components specifically designed for steam boilers: drums, screen tubes, superheater tubes, economiser tubes, headers, grates, furnace elements, specialist boiler fittings, shells, and manhole covers. The condition is that they are intended solely or principally for boilers under heading 8402. General-purpose valves are classified under heading 8481, pumps under 8413, and standard bolts and gaskets under the headings appropriate to those products.
Do replacement parts for boilers require material certificates?
Yes. Pressure parts of steam boilers (drums, tubes, headers) are subject to PED 2014/68/EU and require material certificates in accordance with EN 10204 (type 3.1 or 3.2) confirming chemical composition, mechanical properties, and non-destructive testing results. Materials must meet the requirements of EN 12952 or EN 12953 standards. Material traceability is required throughout the manufacturing and supply chain. Absence of material certificates disqualifies the part as non-compliant with PED.
Are boiler safety valves classified under 8402 90?
Safety valves specifically designed for steam boilers may be classified under subheading 8402 90 as boiler parts if intended exclusively for use with boilers under heading 8402. However, general-purpose safety valves, even if installed on boilers, are classified under heading 8481 (taps, cocks, valves, and similar appliances). The distinction requires assessment of the valve's specialisation. Safety valves are subject to PED conformity assessment as safety accessories in category IV regardless of CN classification.