Product classification
HS code for Commercial heating boilers: 8403.10
Boilers, central heating boilers (excluding those of heading no. 8402).
Classification of commercial heating boilers under HS 8403.10
Commercial heating boilers are classified under HS code 8403.10. This classification is situated within Chapter 84, which covers nuclear reactors, boilers, machinery, and mechanical appliances. Specifically, Heading 8403 is dedicated to central heating boilers other than those of heading 8402. Heading 8402 covers steam or other vapor-generating boilers (including super-heated water boilers). Therefore, the distinction for 8403.10 lies in the application: it is intended for central heating systems where the primary goal is space heating or providing hot water for a building's occupants. These boilers are typically found in commercial buildings, apartment complexes, and large institutions. They function by heating a medium—usually water—which is then circulated through a closed-loop system of pipes to radiators, fan coil units, or underfloor heating circuits. The classification 8403.10 applies to the boiler body itself, whether or not it is presented with its burner or various control instruments. If the boiler is designed to produce high-pressure steam for industrial power or processing, it would be excluded from this code and moved to 8402. The classification remains consistent regardless of the fuel type used, whether it be natural gas, heating oil, or biomass, provided the boiler is not electric. It is also important to note that 8403.10 includes boilers that may be used for both space heating and the provision of domestic hot water (combination boilers), provided they are of a size and capacity suitable for central heating systems. The technical specifications, such as the BTU output and the intended installation in a mechanical room, help distinguish these commercial units from smaller, non-centralized water heaters found in heading 8419. Proper classification ensures compliance with energy efficiency standards and pressure vessel safety regulations required by international trade laws.
- Covers
- Gas-fired commercial central heating boilers
- Oil-fired industrial heating boilers
- Condensing boilers for large-scale space heating
- Cast iron sectional central heating boilers
- Multi-fuel commercial heating units
- 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. The most common misclassification occurs with HS code 8402.11 or 8402.19, which are for steam-generating boilers. If the boiler produces steam for power or industrial use rather than just hot water for heating, it belongs in 8402. Another confusion arises with 8419.11, which covers instantaneous gas water heaters; however, these are typically for domestic use and not part of a central heating system.
Top exporters and importers of HS 840310 (the code used for commercial heating boilers), 2025
In 2025, the largest exporter of HS 840310 (the code used for commercial 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 commercial 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 commercial 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 commercial heating boilers
What is the HS code for Commercial heating boilers?
The HS code for Commercial heating boilers is 840310 (Boilers; central heating boilers (excluding those of heading no. 8402)). The standard HS code for central heating boilers used in commercial applications is 8403.10.
How do I classify Commercial heating boilers for customs?
Commercial 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 electric commercial boilers included in 8403.10?
Generally, no. Electric central heating boilers are often classified under 8516.10 as electric water heaters or under specific headings for electric heating apparatus, depending on their design and capacity.
Which countries are the top exporters of commercial heating boilers (HS 840310)?
In 2025, the top exporters of HS 840310 (the code used for commercial 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 commercial heating boilers (HS 840310)?
In 2025, the top importers of HS 840310 (the code used for commercial 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 Commercial heating boilers the same in all countries?
The base HS code 840310 for Commercial 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 commercial heating boilers in Brazil?
Brazil splits HS 840310 into 2 NCM codes, so the right one for commercial 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).