Product classification

HS code for Residential boilers: 8403.10

Boilers, central heating boilers (excluding those of heading no. 8402).

Classification of residential boilers under HS 8403.10

Residential central heating boilers are classified under HS code 8403.10. This classification is governed by the provisions of Chapter 84, which covers nuclear reactors, boilers, machinery, and mechanical appliances. Heading 8403 is specifically designated for central heating boilers other than those of heading 8402 (which covers steam or other vapor generating boilers). Subheading 8403.10 covers the boilers themselves, whereas 8403.90 covers their parts. These boilers are typically used in domestic or small commercial settings to circulate hot water or low-pressure steam through a closed-loop system for space heating. The classification applies regardless of the fuel sourceโ€”whether gas-fired, oil-fired, or electricโ€”provided the unit is designed for central heating. The primary characteristic for 8403.10 is the ability to provide heat to a building via a radiator or underfloor system rather than just providing domestic hot water.

Covers
  • Gas-fired residential central heating boilers
  • Wall-mounted combi boilers
  • Electric central heating boilers
  • Oil-fired domestic boilers
  • Condensing boilers for home 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. Residential boilers are often confused with HS code 8402.11, which covers large-scale watertube boilers for steam generation, typically used in power plants. They are also frequently misclassified under HS code 8419.11, which is for instantaneous gas water heaters. The key difference is that 8419.11 units provide domestic hot water for taps and showers only, while 8403.10 units are designed for the central heating of the premises.

Top exporters and importers of HS 840310 (the code used for residential boilers), 2025

In 2025, the largest exporter of HS 840310 (the code used for residential 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 residential boilers.

Top exporters 2025 ยท share of world exports

  1. 1 Germany $729M
  2. 2 Italy $676M
  3. 3 Tรผrkiye $531M

World total: $4.7B Reported figures on UN Comtrade โ†—

Top importers 2025 ยท share of world imports

  1. 1 Germany $645M
  2. 2 United Kingdom $364M
  3. 3 United States $329M

World total: $4.4B Reported figures on UN Comtrade โ†—

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 residential 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 residential boilers

What is the HS code for Residential boilers?

The HS code for Residential boilers is 840310 (Boilers; central heating boilers (excluding those of heading no. 8402)).

How do I classify Residential boilers for customs?

Residential boilers is classified under HS code 840310 โ€” Boilers; central heating boilers (excluding those of heading no. 8402). This is a 6-digit subheading level code.

What is the HS code for residential boiler?

The HS code for central heating boilers, commonly used in residential settings, is 8403.10.

What is the difference between HS 8403 and HS 8419?

HS 8403 is for boilers that provide space heating through a central system, while HS 8419 is for water heaters that provide domestic hot water for immediate use.

Which countries are the top exporters of residential boilers (HS 840310)?

In 2025, the top exporters of HS 840310 (the code used for residential boilers) in UN Comtrade data were Germany ($729M, 15% of world exports), Italy ($676M) and Tรผrkiye ($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 residential boilers (HS 840310)?

In 2025, the top importers of HS 840310 (the code used for residential 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 Residential boilers the same in all countries?

The base HS code 840310 for Residential 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 residential boilers in Brazil?

Brazil splits HS 840310 into 2 NCM codes, so the right one for residential 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).