Product classification
HS code for Central heating boilers: 8403.10
Boilers, central heating boilers (excluding those of heading no. 8402).
Classification of central heating boilers under HS 8403.10
Central heating boilers are classified under HS code 8403.10. This classification is governed by the specific exclusion found in heading 8402, which covers steam-generating boilers. Heading 8403 is dedicated to boilers used for central heating that are not designed to produce high-pressure steam for power or industrial use. These boilers typically circulate hot water or low-pressure steam through a closed-circuit system to radiators or underfloor heating pipes. The classification 8403.10 applies regardless of the fuel source, meaning gas-fired, oil-fired, and electric central heating boilers all fall under this category. The technical distinction relies on the boiler's primary purpose: providing space heating for residential, commercial, or institutional buildings. Under Section XVI, Note 2, parts for these boilers are classified separately under 8403.90, but the complete boiler unit, even if presented unassembled for ease of transport, remains under 8403.10.
- Covers
- Gas-fired domestic central heating boilers
- Oil-burning boilers for residential heating
- Electric central heating boilers
- Combination (combi) boilers for space heating and hot water
- Cast iron sectional boilers for commercial heating
- Also under 8403.10
- Vaillant gas boilers
- Worcester Bosch condensing boilers
- Baxi combi boilers
- Viessmann central heating boilers
Codes often confused with 8403.10
Common mistake. A frequent point of confusion occurs between HS code 8403.10 and HS code 8402.19. Heading 8402 is for steam or other vapor generating boilers used in industrial processes or power generation. If a boiler is capable of producing high-pressure steam, it must be classified under 8402, even if it is used for heating. Another common error is classifying electric boilers under 8516.10 (electric instantaneous or storage water heaters). However, if the device is designed for a central heating system rather than just domestic hot water, 8403.10 takes precedence.
Top exporters and importers of HS 840310 (the code used for central heating boilers), 2025
In 2025, the largest exporter of HS 840310 (the code used for central heating boilers) 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.
Figures cover everything classified under HS 840310, not only central heating boilers.
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 central heating boilers
Brazil splits HS 8403.10 into 2 NCM codes. Pick the one that matches your product:
- 8403.10.10Central heating boilers, 200,000 kcal/h or less
- 8403.10.90Central heating boilers over 200,000 kcal/h
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about central heating boilers
What is the HS code for Central heating boilers?
The HS code for Central heating boilers is 840310 (Boilers; central heating boilers (excluding those of heading no. 8402)). The primary HS code for central heating boilers, excluding those that generate high-pressure steam, is 8403.10.
How do I classify Central heating boilers for customs?
Central heating boilers is classified under HS code 840310 — Boilers; central heating boilers (excluding those of heading no. 8402). This is a 6-digit subheading level code.
Are parts for these boilers classified under the same code?
No, parts for central heating boilers are classified under HS code 8403.90, following the rules for parts of machinery in Section XVI.
Which countries are the top exporters of central heating boilers (HS 840310)?
In 2025, the top exporters of HS 840310 (the code used for central heating boilers) 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 central heating boilers (HS 840310)?
In 2025, the top importers of HS 840310 (the code used for central heating boilers) 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.
Is the HS code for Central heating boilers the same in all countries?
The base HS code 840310 for Central heating boilers is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for central heating boilers in Brazil?
Brazil splits HS 840310 into 2 NCM codes, so the right one for central heating boilers depends on the product's details: 8403.10.10 (Central heating boilers, 200,000 kcal/h or less), 8403.10.90 (Central heating boilers over 200,000 kcal/h).