This International Standard specifies the requirements and gives recommendations for the procedures and design criteria used for calculating the required wall thickness of new tubes for petroleum refinery heaters. These procedures are appropriate for designing tubes for service in both corrosive and non-corrosive applications. These procedures have been developed specifically for the design of refinery and related process fired heater tubes (direct-fired, heat-absorbing tubes within enclosures). These procedures are not intended to be used for the design of external piping. This International Standard does not give recommendations for tube retirement thickness; annex A describes a technique for estimating the life remaining for a heater tube.