HS code · 6-digit subheading
HS Code 8403.10 – Boilers; central heating boilers (excluding those of heading no. 8402)
HS code 8403.10 is the 6-digit subheading for boilers, central heating boilers (excluding those of heading no. 8402). It is used for gas-fired central heating boilers, oil-fired central heating boilers, biomass central heating boilers, condensing boilers and combi boilers.
What HS 8403.10 covers
This HS code covers central heating boilers, excluding those that generate steam or vapor (which fall under 8402). These boilers are primarily designed to produce hot water for heating systems in residential, commercial, and institutional buildings, supplying radiators, underfloor heating, or domestic hot water. Their trade is a significant part of the global HVAC market, driven by new construction, renovation projects, energy efficiency standards, and shifts in fuel preferences (e.g., natural gas, oil, biomass, electric). Importers are typically construction companies, HVAC distributors, wholesalers, and retailers. Exporters are manufacturers specializing in heating technology, often offering a range of models to suit different building sizes, energy requirements, and regulatory environments. The market is highly competitive, with a strong focus on efficiency and environmental performance.
- Covers
- Gas-fired central heating boilers
- Oil-fired central heating boilers
- Biomass central heating boilers
- Condensing boilers
- Combi boilers
- System boilers
- Regular boilers
- Electric central heating boilers
- Examples
- Vaillant gas boilers
- Worcester Bosch condensing boilers
- Baxi combi boilers
- Viessmann central heating boilers
Codes often confused with 8403.10
Common mistake. Crucially distinguished from steam or vapor generating boilers (8402) as these primarily produce hot water for heating, not steam. Also, they are different from water heaters (841919) which are typically smaller and for domestic hot water only.
Top exporters and importers of HS code 840310, 2025
In 2025, the largest exporter of HS code 840310 in UN Comtrade data was Germany, with 15% of world exports; the largest importer in UN Comtrade data was Germany, with 15% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Germany $729M 15% of world exports
- 2 Italy $676M 14% of world exports
- 3 Türkiye $531M 11% of world exports
World total: $4.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $645M 15% of world imports
- 2 United Kingdom $364M 8.3% of world imports
- 3 United States $329M 7.5% of world imports
World total: $4.4B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 8403.10 2
Brazil splits HS 8403.10 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 8403.10.10 Central heating boilers, 200,000 kcal/h or lessCom capacidade inferior ou igual a 200.000 kcal/hora
- 8403.10.90 Central heating boilers over 200,000 kcal/hOutras
All Brazil NCM codes in heading 84.03 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 8403.10
What is HS code 840310?
HS code 840310 is a 6-digit subheading in the Harmonized System that covers: Boilers; central heating boilers (excluding those of heading no. 8402). This HS code covers central heating boilers, excluding those that generate steam or vapor (which fall under 8402). These boilers are primarily designed to produce hot water for heating systems in residential, commercial, and institutional buildings, supplying radiators, underfloor heating, or domestic hot water. Their trade is a significant part of the global HVAC market, driven by new construction, renovation projects, energy efficiency standards, and shifts in fuel preferences (e.g., natural gas, oil, biomass, electric). Importers are typically construction companies, HVAC distributors, wholesalers, and retailers. Exporters are manufacturers specializing in heating technology, often offering a range of models to suit different building sizes, energy requirements, and regulatory environments. The market is highly competitive, with a strong focus on efficiency and environmental performance.
What products fall under HS code 840310?
Gas-fired central heating boilers, oil-fired central heating boilers, biomass central heating boilers, condensing boilers, combi boilers, system boilers, regular boilers, electric central heating boilers
What are common misclassifications for HS code 840310?
Crucially distinguished from steam or vapor generating boilers (8402) as these primarily produce hot water for heating, not steam. Also, they are different from water heaters (841919) which are typically smaller and for domestic hot water only.
Which countries are the top exporters of goods under HS code 840310?
In 2025, the top exporters of HS code 840310 in UN Comtrade data were Germany ($729M, 15% of world exports), Italy ($676M) and Türkiye ($531M). World exports came to about $4.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 840310?
In 2025, the top importers of HS code 840310 in UN Comtrade data were Germany ($645M, 15% of world imports), the United Kingdom ($364M) and the United States ($329M). World imports came to about $4.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 840310 structured?
HS code 840310 is a 6-digit subheading under the Harmonized System. The first 2 digits (84) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (10) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 840310?
Brazil splits HS code 840310 into 2 NCM codes: 8403.10.10 (Central heating boilers, 200,000 kcal/h or less), 8403.10.90 (Central heating boilers over 200,000 kcal/h). The first 6 digits of each match the HS code.