Subheading · Chapter 84 · Heading 8402

8402.12

8402.12: Watertube boilers with a steam production not exceeding 45 tonnes per hour

8402.12 is a six-digit subheading of heading 8402, steam or other vapour generating boilers, chapter 84.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8402 12 00 00 Watertube boilers with a steam production not exceeding 45 tonnes per hour Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 2

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£1.6m-24% · previous 12 months
Average import price£11.62 per kg
Jan 2024: £489kFeb 2024: £201kMar 2024: £299kApr 2024: £137kMay 2024: £40kJun 2024: £331kJul 2024: £305kAug 2024: £47kSept 2024: £325kOct 2024: £275kNov 2024: £74kDec 2024: £123kJan 2025: £129kFeb 2025: £246kMar 2025: £64kApr 2025: £178kMay 2025: £309kJun 2025: £132kJul 2025: £41kAug 2025: £171kSept 2025: £45kOct 2025: £91kNov 2025: £89kDec 2025: £32kJan 2026: £202kFeb 2026: £159kMar 2026: £186kApr 2026: £56kMay 2026: £34kJun 2026: £142kJul 2026: £137kAug 2026: £397k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Germany £1m 66.6% +6.2%
United Kingdom £201k 12.8% +193.3%
China £108k 6.9% +165.2%
Spain £72k 4.6% —
Slovenia £71k 4.5% -20.4%
Netherlands £35k 2.2% —
Türkiye £28k 1.8% +1,281.1%
South Korea £7k 0.4% -59.8%

Same subheading in other tariffs

World trade in 2024

8402.12 · US$386.9m

Trade value (US$) no reported trade < US$478.6kUS$478.6k+US$2.5m+US$12.4m+> US$36.5m

Exports: 81
  1. China: US$110.5m
  2. Malaysia: US$38.1m
  3. India: US$36.5m
  4. Italy: US$28m
  5. United States: US$22m
  6. Germany: US$21.8m
  7. South Korea: US$18.5m
  8. Canada: US$15.6m
  9. Japan: US$12.4m
  10. Denmark: US$10.3m
  11. Türkiye: US$7.6m
  12. Czechia: US$6.3m
  13. Belgium: US$5.1m
  14. Poland: US$4.7m
  15. Taiwan: US$4.1m
  16. France: US$3.9m
  17. Netherlands: US$3.5m
  18. United Kingdom: US$3.2m
  19. Brazil: US$3.2m
  20. Slovenia: US$3.1m
  21. Indonesia: US$2.5m
  22. Spain: US$2.3m
  23. Russia: US$2.1m
  24. Luxembourg: US$2.1m
  25. Australia: US$1.9m
  26. Vietnam: US$1.5m
  27. Iran: US$1.3m
  28. Switzerland: US$1.3m
  29. Philippines: US$1.3m
  30. Portugal: US$1.1m
  31. South Africa: US$1.1m
  32. United Arab Emirates: US$1.1m
  33. Norway: US$1m
  34. Singapore: US$956.3k
  35. Austria: US$736.6k
  36. Bahamas: US$650k
  37. Thailand: US$613.4k
  38. Peru: US$585.2k
  39. Slovakia: US$554.1k
  40. Mexico: US$492.9k
  41. Greece: US$478.6k
  42. Sweden: US$451.6k
  43. Serbia: US$253.6k
  44. Finland: US$238.6k
  45. Hong Kong SAR China: US$161k
  46. Kenya: US$151.7k
  47. Colombia: US$140.4k
  48. Kuwait: US$130.1k
  49. Saudi Arabia: US$123.2k
  50. Ecuador: US$107.8k
  51. Kazakhstan: US$98.4k
  52. Ukraine: US$92k
  53. North Macedonia: US$85.9k
  54. Côte d’Ivoire: US$83.3k
  55. Angola: US$82.7k
  56. Romania: US$71.8k
  57. Croatia: US$55k
  58. Bulgaria: US$53.9k
  59. Hungary: US$36k
  60. Brunei: US$30.2k

Top exporters

RankCountryValueShare
1 China US$110.5m 28.6%
2 Malaysia US$38.1m 9.8%
3 India US$36.5m 9.4%
4 Italy US$28m 7.2%
5 United States US$22m 5.7%
6 Germany US$21.8m 5.6%
7 South Korea US$18.5m 4.8%
8 Canada US$15.6m 4%
9 Japan US$12.4m 3.2%
10 Denmark US$10.3m 2.7%

Top importers

RankCountryValueShare
1 Indonesia US$50.2m 13%
2 United States US$19m 4.9%
3 Thailand US$14.8m 3.8%
4 China US$14.5m 3.7%
5 Dominican Republic US$14.1m 3.6%
6 Vietnam US$12.9m 3.3%
7 Canada US$12.6m 3.2%
8 Japan US$10.8m 2.8%
9 Bulgaria US$9m 2.3%
10 South Africa US$8.9m 2.3%

Subheading 8402.12 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 8402.12; the duty is 2.7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £1.6m (down 24% on the year before), at an average of £11.62 per kg; Germany supplied 67%, followed by United Kingdom.

World trade in these goods reached US$386.9m in 2024, up 8.3% on 2023.

China was the largest exporter with 28.6% of the total, ahead of Malaysia.

Questions and answers

What is the HS code for watertube boilers with a steam production not exceeding 45 tonnes per hour?

Watertube boilers with a steam production not exceeding 45 tonnes per hour fall under HS subheading 8402.12, part of heading 8402, in section XVI of the Harmonized System.

What is the import duty on watertube boilers with a steam production not… in the UK?

Under the UK Global Tariff, imports under 8402.12 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on watertube boilers with a steam production not… in the EU?

Under the EU Combined Nomenclature, imports under 8402.12 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most watertube boilers with a steam production not…?

China, with US$110.5m in 2024 (28.6% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Germany (67%), United Kingdom (13%) and China (7%), out of total imports of £1.6m.