Sourcing boiler reheaters from China
Boiler reheaters and identifiable parts under heading 8404 carry 0% UK duty from China, with no tariff trade remedies recorded. Confirm the pressure equipment classification and applicable conformity assessment before ordering for Great Britain. Cambridge China Bridge sources boiler reheaters.
0% duty on boiler reheaters and parts
Read from the UK Trade Tariff on 1 October 2026, heading 8404 covers auxiliary plant for boilers of heading 8402 or 8403, condensers for steam or other vapour power units, and parts. This guide concerns boiler reheaters supplied as auxiliary plant and their identifiable parts. The table shows purchasing examples sharing the auxiliary-plant and parts codes.
The supplied tariff record shows 0% duty for goods from China across this heading, with no anti-dumping or countervailing duty, steel measure, suspension or attached import control recorded. That tariff position does not establish product safety compliance. Import VAT is normally 20%; see import duty and VAT.
Confirm whether the shipment is complete auxiliary plant or identifiable parts using the drawings, function and supply scope. Ask your customs broker to check the commodity code. For related equipment within this heading, see boiler superheaters.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Complete boiler reheaters supplied as auxiliary plant | 8404 10 00 00 | 0% | None |
| Tube banks identifiable as boiler reheater parts | 8404 90 00 00 | 0% | None |
Specify the reheater steam circuit and fit
State steam flow, inlet and outlet conditions, allowable pressure drop, design pressure and temperature, and the surrounding gas conditions. Specify tube material, wall thickness, tube spacing, bend geometry, headers, connections and supports. Provide interface drawings and identify what remains part of the existing boiler.
The Pressure Equipment (Safety) Regulations 2016 regulate design, manufacture and conformity assessment of pressure equipment and assemblies above 0.5 bar maximum allowable pressure. The appropriate conformity assessment procedure depends on equipment classification. Have the supplier establish the applicable route for the exact reheater before ordering for Great Britain.
Agree the design code, material traceability, weld inspection plan, pressure-test procedure and document package. Ask for the applicable declaration of conformity and marking evidence rather than accepting a certificate for a different assembly. Use factory verification to check the maker's production and inspection capability.
Worked duty example
Illustrative example, not a quote: Two replacement boiler reheaters; illustrative FOB value and freight including insurance under 8404 10 00 00, invoiced at £64,000 free on board, with £5,000 of freight and insurance to the UK. The customs value is £69,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £69,000, so it is £13,800. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.
Inspection checklist
Materials: match tube and header identification to material certificates and the approved drawing; inspect accessible surfaces for corrosion and damage.
Welds and tests: compare weld maps, welder qualifications and non-destructive testing records with the inspection plan; review the agreed pressure-test records.
Fit: measure connection positions, tube-bank dimensions and support locations against the interface drawing; check for bent tubes after unloading.
Documents and packing: match the nameplate and supplied documents to the reheater; check bracing, capped connections and signs of water ingress. Plan checks with the quality inspection guide.
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What goes wrong
A reheater can match the overall dimensions yet have the wrong tube material, header orientation or support arrangement. Changed tube spacing or wall thickness can also alter the intended heat transfer and pressure drop. Record approved drawings and require written approval before substitutions.
Missing weld records, certificates that cannot be matched to the supplied materials, and transit distortion can delay installation. Photograph the equipment on arrival, retain its identification and packing records, and refer discrepancies to the supplier and boiler engineer before fitting.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For machinery and equipment, see machinery imports.
Frequently asked questions
What is the UK import duty on boiler reheaters from China?
The supplied tariff record shows 0% for boiler auxiliary plant under 8404 10 00 00 and identifiable parts under 8404 90 00 00, with no anti-dumping or countervailing duty recorded.
Do boiler reheaters need pressure equipment assessment?
Pressure equipment rules regulate design, manufacture and conformity assessment above 0.5 bar maximum allowable pressure. Establish the applicable classification and assessment route for the exact equipment.
Can I order a replacement reheater from its dimensions alone?
Include steam conditions, design pressure and temperature, tube material, wall thickness, header connections and supports. Have the boiler engineer approve the interface drawings.
What should I check when a boiler reheater arrives?
Check identification against the documents, material traceability, weld and pressure-test records, connection positions, support locations and transit damage before fitting.