Subheading · Chapter 84 · Heading 8403
8403.10: Central heating boilers other than those of heading 8402: boilers
Central heating boilers
Official description Boilers
8403.10 is the HS subheading for central heating boilers, under heading 8403 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8403 10 00 00 Boilers
- 8403 10 10 00 Of cast iron 2%
- 8403 10 90 00 Other 2%
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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | £87.4m | 34.2% | -3.2% |
 Ireland | £44.3m | 17.3% | -1.1% |
 Germany | £43.6m | 17.1% | +10.3% |
 Slovakia | £13.7m | 5.4% | +17.7% |
 Netherlands | £13.4m | 5.2% | -15.7% |
 Portugal | £12.5m | 4.9% | -58.6% |
 Italy | £10.8m | 4.2% | -5% |
 Poland | £6.8m | 2.7% | -31.6% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$326.4kUS$326.4k+US$17.3m+US$119.8m+> US$481.8m
Exports: 111
- Germany: US$696.9m
- Italy: US$605.8m
- Türkiye: US$518.4m
- Slovakia: US$481.8m
- Austria: US$413.8m
- South Korea: US$213.9m
- China: US$208.4m
- Poland: US$169.5m
- Netherlands: US$153.3m
- Canada: US$132.6m
- Switzerland: US$119.8m
- France: US$104.1m
- United States: US$80.5m
- Portugal: US$74.2m
- Ireland: US$59.6m
- United Kingdom: US$55.1m
- Czechia: US$48.2m
- Hungary: US$25.4m
- Russia: US$25.2m
- Denmark: US$24.1m
- Japan: US$23.3m
- Kazakhstan: US$22.5m
- Sweden: US$22m
- Croatia: US$21.5m
- Bosnia & Herzegovina: US$20.4m
- Belgium: US$19.7m
- Serbia: US$19.6m
- Spain: US$17.3m
- Bulgaria: US$9.8m
- Romania: US$8.8m
- Lithuania: US$8.8m
- Ukraine: US$6.8m
- Norway: US$6m
- India: US$4.7m
- Finland: US$4m
- Latvia: US$3.9m
- Greece: US$3.1m
- Slovenia: US$3m
- Uzbekistan: US$2.9m
- Mexico: US$2.9m
- Estonia: US$1.8m
- Indonesia: US$1.7m
- Hong Kong SAR China: US$1.5m
- Luxembourg: US$1.3m
- Malaysia: US$1.1m
- Iran: US$960.3k
- Egypt: US$690.5k
- United Arab Emirates: US$690.3k
- Moldova: US$536.7k
- Georgia: US$467.8k
- Australia: US$430.5k
- North Macedonia: US$424.3k
- Armenia: US$330k
- Taiwan: US$327k
- Belarus: US$326.4k
- Argentina: US$271.2k
- Thailand: US$234.5k
- South Africa: US$222.3k
- Costa Rica: US$216.9k
- Jordan: US$201.1k
Trade value (US$) no reported trade < US$616.3kUS$616.3k+US$9.3m+US$71.2m+> US$224.4m
Imports: 174
- Germany: US$651.1m
- United States: US$378.3m
- United Kingdom: US$343.1m
- Italy: US$316.8m
- Russia: US$276.5m
- France: US$224.4m
- Poland: US$196.8m
- Spain: US$183m
- Romania: US$179m
- Belgium: US$160.6m
- Canada: US$137.4m
- China: US$112.9m
- Austria: US$112.1m
- Netherlands: US$100.7m
- Czechia: US$90.5m
- Slovakia: US$88.7m
- Kazakhstan: US$85m
- Türkiye: US$71.2m
- Hungary: US$54.3m
- Switzerland: US$49.4m
- Uzbekistan: US$46.8m
- Ukraine: US$44.6m
- Azerbaijan: US$34.7m
- Croatia: US$31.5m
- Ireland: US$31.2m
- Greece: US$29.4m
- Serbia: US$25.2m
- Georgia: US$23.8m
- Norway: US$18.5m
- Belarus: US$17.2m
- Sweden: US$16.7m
- Armenia: US$16.4m
- Moldova: US$16m
- Slovenia: US$15.7m
- Lithuania: US$15.2m
- Algeria: US$15.1m
- Latvia: US$15m
- South Korea: US$13.5m
- Kyrgyzstan: US$11.8m
- Denmark: US$10.8m
- Portugal: US$10.7m
- Luxembourg: US$10m
- Argentina: US$10m
- Australia: US$9.3m
- Bosnia & Herzegovina: US$8.7m
- Finland: US$8.7m
- Bulgaria: US$8.6m
- Chile: US$8.1m
- Tunisia: US$7.2m
- Mauritania: US$6.3m
- Estonia: US$6.2m
- Mongolia: US$6.2m
- Zimbabwe: US$5.8m
- Turkmenistan: US$5.6m
- Iran: US$5.3m
- Singapore: US$5.2m
- Japan: US$4.8m
- Morocco: US$4.1m
- Jordan: US$3.8m
- Iraq: US$3.5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$696.9m | 15.6% |
| 2 | Italy | US$605.8m | 13.6% |
| 3 | Türkiye | US$518.4m | 11.6% |
| 4 | Slovakia | US$481.8m | 10.8% |
| 5 |  Austria | US$413.8m | 9.3% |
| 6 |  South Korea | US$213.9m | 4.8% |
| 7 |  China | US$208.4m | 4.7% |
| 8 | Poland | US$169.5m | 3.8% |
| 9 | Netherlands | US$153.3m | 3.4% |
| 10 |  Canada | US$132.6m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$651.1m | 14.6% |
| 2 |  United States | US$378.3m | 8.5% |
| 3 | United Kingdom | US$343.1m | 7.7% |
| 4 | Italy | US$316.8m | 7.1% |
| 5 |  Russia | US$276.5m | 6.2% |
| 6 |  France | US$224.4m | 5% |
| 7 | Poland | US$196.8m | 4.4% |
| 8 |  Spain | US$183m | 4.1% |
| 9 |  Romania | US$179m | 4% |
| 10 |  Belgium | US$160.6m | 3.6% |
Binding rulings for similar goods 3
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The UK Global Tariff divides subheading 8403.10 into 2 tariff lines; the duty is 2%.
In the EU Combined Nomenclature, subheading 8403.10 covers 2 tariff lines and the duty is 2.7%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of central heating boilers into the UK came to £255.6m between September 2025 and August 2026 (down 8% on the year before); Türkiye supplied 34%, followed by Ireland.
In 2024, countries exported central heating boilers worth US$4.5bn (−13% year on year).
The largest exporter was Germany (US$696.9m), followed by Italy.
Products classified here
Questions and answers
What is the HS code for central heating boilers other than those of heading 8402: boilers?
Central heating boilers other than those of heading 8402: boilers fall under HS subheading 8403.10, part of heading 8403, in section XVI of the Harmonized System.
What is the import duty on central heating boilers other than those of… in the UK?
Under the UK Global Tariff, imports under 8403.10 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on central heating boilers other than those of… in the EU?
Under the EU Combined Nomenclature, imports under 8403.10 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 central heating boilers other than those of…?
Germany, with US$696.9m in 2024 (15.6% of world exports).
Which countries can export central heating boilers 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 2% applies. Pick a country above to see its rate.
Is there anti-dumping duty on central heating boilers?
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 central heating boilers from?
In the 12 months to August 2026, the largest suppliers were Türkiye (34%), Ireland (17%) and Germany (17%), out of total imports of £255.6m.
Typical products
- central-heating boilers
- combi boiler, central-heating
- condensing boilers, central-heating
- hot water boilers
Everyday names, not part of the legal text.