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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

Parts

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
16 docs
X858Y811Y243Y253Y254X834+10
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty2.7%-R2261/98
ERGA OMNESLow-value consignment customs duty3%-R0382/26
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%DOEd-D /L-SEH 0%DZ 0%EBA 0%EC 0%EEA 0%EG 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%Mercosur 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%US 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
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 22 10, 8903 23 10, 8903 32 10, 8903 33 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.
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 “2000”.
CD303The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
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.
CD01100For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.
CloseMRN — potwierdzenie wywozu z każdego portu UE

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.

Parts for steam boilers - Pressure Equipment Directive PED

CN code 8402 90 covers parts for steam boilers. Import into the EU requires compliance with the Pressure Equipment Directive PED 2014/68/EU and EN construction and safety standards. Boilers with pressure above 0.5 bar require mandatory CE conformity assessment. Customs clearance needs declaration of conformity, inspection certificate and technical documentation.

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.
Do parts for steam boilers CN 8402 90 require CE marking?
Yes, parts for steam boilers CN 8402 90 require CE marking under the Pressure Equipment Directive PED 2014/68/EU. Boilers with pressure above 0.5 bar must undergo conformity assessment by a notified body.

Useful tools & resources

Customs calculators
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Related glossary terms
Customs DutyCustoms ValueMFN Rate