Heading · Chapter 84
8404: Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units
Heading 8404 is divided into 3 six-digit subheadings and sits in chapter 84, nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
Duty rates compared
UK Free Third-country duty 3 tariff lines 
EU 2.7% Third-country duty 3 tariff lines 
Türkiye 2.7% Third-country duty 11 tariff lines 
USA 3.5% – 5% General (MFN) 3 tariff lines · average 4% 
Canada Free General (MFN) 4 tariff lines 
Mexico Free – 5% General (MFN) 3 tariff lines · average 1.7% 
Brazil 20% General (MFN) 5 tariff lines 
Argentina 12.6% General (MFN) 5 tariff lines 
Peru Free General (MFN) 3 tariff lines 
New Zealand Free General (MFN) 3 tariff lines 
Japan Free General (MFN) 3 tariff lines 
Taiwan 3% General (MFN) 12 tariff lines 
GCC 5% General (MFN) 3 tariff lines 
Switzerland Free General (MFN) 3 tariff lines 
Norway Free General (MFN) 3 tariff lines 
North Macedonia 15% General (MFN) 3 tariff lines 
Nigeria 5% General (MFN) 3 tariff lines Subheadings 3
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$764kUS$764k+US$7m+US$46m+> US$71m
Exports: 111
- China: US$416m
- Germany: US$116m
- Italy: US$80m
- United States: US$71m
- Finland: US$69m
- Japan: US$54m
- South Korea: US$54m
- India: US$51m
- Spain: US$49m
- Taiwan: US$47m
- United Kingdom: US$46m
- Canada: US$46m
- Poland: US$38m
- Thailand: US$36m
- Netherlands: US$28m
- Switzerland: US$23m
- France: US$22m
- Austria: US$22m
- Türkiye: US$20m
- Brazil: US$19m
- Sweden: US$16m
- Czechia: US$16m
- Romania: US$14m
- Estonia: US$12m
- Croatia: US$11m
- Belgium: US$9m
- United Arab Emirates: US$7m
- Slovakia: US$7m
- Vietnam: US$7m
- Hungary: US$6m
- Morocco: US$6m
- Malaysia: US$6m
- Singapore: US$6m
- Denmark: US$5m
- Philippines: US$5m
- Lithuania: US$4m
- Russia: US$4m
- Kazakhstan: US$3m
- Australia: US$3m
- Mexico: US$3m
- Tunisia: US$3m
- Slovenia: US$2m
- South Africa: US$2m
- Serbia: US$2m
- Portugal: US$2m
- Bulgaria: US$1m
- Israel: US$1m
- Ireland: US$1m
- Norway: US$1m
- Indonesia: US$955k
- Latvia: US$835k
- Greece: US$769k
- Kuwait: US$764k
- Egypt: US$739k
- Luxembourg: US$664k
- Ukraine: US$571k
- Moldova: US$555k
- Hong Kong SAR China: US$474k
- Malta: US$448k
- Kenya: US$273k
Trade value (US$) no reported trade < US$853kUS$853k+US$7m+US$19m+> US$52m
Imports: 197
- United States: US$126m
- Indonesia: US$118m
- Germany: US$84m
- United Kingdom: US$81m
- Vietnam: US$54m
- Philippines: US$52m
- Canada: US$52m
- Japan: US$48m
- France: US$43m
- Italy: US$40m
- Taiwan: US$32m
- Thailand: US$31m
- Portugal: US$29m
- Saudi Arabia: US$28m
- Malaysia: US$28m
- China: US$26m
- India: US$22m
- South Korea: US$19m
- Austria: US$19m
- Poland: US$19m
- Belgium: US$18m
- Türkiye: US$18m
- Singapore: US$18m
- United Arab Emirates: US$18m
- Australia: US$18m
- Sweden: US$17m
- Netherlands: US$17m
- Spain: US$17m
- Mongolia: US$16m
- Ukraine: US$15m
- Qatar: US$14m
- Luxembourg: US$13m
- Iraq: US$13m
- Hong Kong SAR China: US$13m
- Finland: US$12m
- Uzbekistan: US$11m
- Mexico: US$10m
- Greece: US$10m
- Russia: US$10m
- Switzerland: US$9m
- Iceland: US$9m
- Czechia: US$9m
- Senegal: US$9m
- Ireland: US$9m
- Chile: US$8m
- Côte d’Ivoire: US$8m
- South Africa: US$8m
- Brazil: US$8m
- Zimbabwe: US$8m
- Nigeria: US$7m
- Denmark: US$7m
- Dominican Republic: US$7m
- Kazakhstan: US$6m
- Morocco: US$5m
- Norway: US$5m
- Egypt: US$5m
- Hungary: US$5m
- Romania: US$5m
- Cambodia: US$4m
- Sri Lanka: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$416m | 28.1% |
| 2 |  Germany | US$116m | 7.8% |
| 3 |  Italy | US$80m | 5.4% |
| 4 | United States | US$71m | 4.8% |
| 5 |  Finland | US$69m | 4.6% |
| 6 | Japan | US$54m | 3.7% |
| 7 |  South Korea | US$54m | 3.6% |
| 8 |  India | US$51m | 3.5% |
| 9 |  Spain | US$49m | 3.3% |
| 10 | Taiwan | US$47m | 3.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$126m | 8.5% |
| 2 |  Indonesia | US$118m | 8% |
| 3 | Germany | US$84m | 5.6% |
| 4 | United Kingdom | US$81m | 5.5% |
| 5 |  Vietnam | US$54m | 3.7% |
| 6 |  Philippines | US$52m | 3.5% |
| 7 | Canada | US$52m | 3.5% |
| 8 | Japan | US$48m | 3.3% |
| 9 |  France | US$43m | 2.9% |
| 10 | Italy | US$40m | 2.7% |
The UK Global Tariff divides heading 8404 into 3 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, heading 8404 covers 3 tariff lines and the duty is 2.7%.
The Turkish Customs Tariff Schedule divides heading 8404 into 11 tariff lines; the duty is 2.7%.
In the Harmonized Tariff Schedule of the United States, heading 8404 covers 3 tariff lines and the duty is between 3.5% and 5%.
The Customs Tariff of Canada divides heading 8404 into 4 tariff lines; the duty is duty-free.
In the Mexican Tariff (TIGIE), heading 8404 covers 3 tariff lines and the duty is between 0% and 5%. 2 of them are duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 8404 into 5 tariff lines; the duty is 20%.
In the Argentine Tariff (NCM-SIM), heading 8404 covers 5 tariff lines and the duty is 12.6%.
The Customs Tariff of Peru divides heading 8404 into 3 tariff lines; the duty is duty-free.
In the Working Tariff Document of New Zealand, heading 8404 covers 3 tariff lines and the duty is duty-free.
The Customs Tariff Schedules of Japan divides heading 8404 into 3 tariff lines; the duty is duty-free.
In the Customs Import Tariff of Taiwan, heading 8404 covers 12 tariff lines and the duty is 3%.
The GCC Common Customs Tariff divides heading 8404 into 3 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 8404 covers 3 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 8404 into 3 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 8404 covers 3 tariff lines and the duty is 15%.
The ECOWAS Common External Tariff (Nigeria) divides heading 8404 into 3 tariff lines; the duty is 5%.
In 2024, countries exported heading 8404 goods worth US$1bn (−5.6% year on year).
The largest exporter was China (US$416m), followed by Germany.
The biggest buyer was the United States, with imports of US$126m.
The United Kingdom ranked 11th among 111 exporters with US$46m.
The United Kingdom imported US$81m.
Products classified here
- economisers, for use with boilers
- super-heaters, for use with boilers
- gas recoverers, for use with boilers
- air pre-heaters, for use with boilers
- sludge scrapers, for use with boilers
- de-super-heaters, for use with boilers
- steam collectors, for use with boilers
- mixing condensers, for use with boilers
- steam accumulators, for use with boilers
- surface-condensers, for use with boilers
- air-cooled condensers, for use with boilers
- tubular furnace walls, for use with boilers
- soot removers / blowers, for use with boilers
- thermic / heat accumulators, for use with boilers
Questions and answers
What is the HS code for auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units?
Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units fall under HS heading 8404, part of chapter 84, in section XVI of the Harmonized System.
What is the import duty on auxiliary plant for use with boilers of heading… in the UK?
Under the UK Global Tariff, imports under 8404 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 auxiliary plant for use with boilers of heading… in the EU?
Under the EU Combined Nomenclature, imports under 8404 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 auxiliary plant for use with boilers of heading…?
China, with US$416m in 2024 (28.1% of world exports).