HS 840310 Boilers
Quick Answer: Boilers imported under HS 840310 enter the UK at 2.00%, the EU at 2.70%, and the US at 45% (MFN). This HS code specifically covers central heating boilers, excluding those for industrial processes or water heating. Importers should be aware of the significant duty rate disparity in the US, which may necessitate careful consideration of sourcing and potential tariff engineering. According to CustomTariffs data, while the UK and EU rates are relatively consistent, the US tariff presents a substantial cost factor for this product category. Customs brokers should verify the specific type of boiler to ensure accurate classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8403100000 | — | — | — |
| 8403101000 | 2.00 % | — | — |
| 8403109000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8403100000 | 2.70 % | — | — |
| 8403101000 | 2.70 % | — | — |
| 8403109000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8403100000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 840310 cover?
This subheading covers central heating boilers, excluding those for industrial processes. According to the World Customs Organization's Harmonized System Nomenclature, this category includes boilers designed primarily for heating buildings, typically by circulating hot water or steam. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this includes complete units or assemblies intended for domestic or commercial space heating, often featuring integrated components like pumps and controls.
What falls outside HS 840310?
The following products are excluded from HS 840310: boilers specifically designed for industrial processes, such as those used in manufacturing or power generation (classified under HS 8402), and water heaters for domestic hot water supply that do not also serve as central heating systems (often classified under HS 8516). Also excluded are components of boilers sold separately, such as heat exchangers or burners, unless they are presented as part of a complete boiler assembly for central heating.
What are common classification mistakes for HS 840310?
A common error is misclassifying industrial boilers or water heaters as central heating boilers. This often arises from a misunderstanding of the primary function of the equipment. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers must carefully assess whether the boiler's design and intended use align with the definition of a central heating boiler as opposed to an industrial process boiler or a simple water heater.
How should importers classify products under HS 840310?
The correct procedure for classifying products under HS 840310 involves a thorough examination of the product's technical specifications and intended use. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes to the Harmonized System. This ensures accurate identification of the product as a central heating boiler and not an industrial or other type of heating apparatus.
How is the duty calculated for products under HS 840310?
A gas-fired central heating boiler weighing 150 kg and declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 840310.10.
Which trade agreements reduce duties for HS 840310?
Several free trade agreements may reduce the applicable duty rate for HS 840310, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty-free status for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for goods from member countries like Japan. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 840310 (Boilers)?
Import duty rates for HS code 840310, covering boilers, vary by country. For example, the U.S. Most Favored Nation (MFN) rate is 2.00% ad valorem. The EU's TARIC system may have different rates depending on the specific type of boiler and origin, often ranging from 0% to 2.70% ad valorem. The UK Trade Tariff also lists specific rates, which can be found by searching the tariff. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the import duty for a boiler under HS 840310 calculated?
The duty is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a boiler is valued at $10,000 USD and the MFN duty rate is 2.00%, the import duty would be $10,000 * 0.02 = $200.00. Some countries might also apply specific duties (per unit) or a combination of ad valorem and specific duties, depending on the product and trade agreements. Always verify the calculation basis with the importing country's customs authority.
Are there preferential duty rates available for boilers (HS 840310) under trade agreements?
Yes, preferential duty rates may be available for boilers classified under HS 840310 depending on the origin of the goods and the existence of trade agreements between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States or the European Union may benefit from reduced or zero duty rates. Importers must ensure they have the necessary proof of origin, such as a Certificate of Origin, to claim preferential treatment. Consult the specific trade agreement and the importing country's customs regulations for eligibility and requirements.
What are the key classification criteria to ensure a boiler is correctly classified under HS 840310?
HS code 840310 specifically covers 'Central heating boilers, other than those of heading 8402.' The primary criterion is that the boiler must be designed for central heating systems. This typically includes boilers that heat water or other heat transfer fluids for distribution to radiators or other heat emitters throughout a building. It excludes boilers designed for industrial processes, power generation (heading 8402), or domestic hot water supply not integrated into a central heating system. Referencing the Explanatory Notes to the Harmonized System (WCO) provides detailed guidance on the scope of this heading.
What documentation is typically required for importing boilers under HS 840310?
Standard import documentation for boilers (HS 840310) generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific type of boiler, additional documents may be required. This could include a Certificate of Origin (especially if claiming preferential duty rates), safety certifications (e.g., CE marking for the EU, UL certification for the US), and potentially import permits or licenses. It is advisable for importers and customs brokers to verify the exact documentation requirements with the customs authority of the destination country prior to shipment.