Customs Tariff of Canada · tariff item · HS 8701.92
8701.92.00.20: Tractors 18-37 kW: Exceeding 18 kW but not exceeding 37 kW: used
Tractors 18-37 kW
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 8701 Tractors (other than tractors of heading 87.09).
- 87019 Other, of an engine power:
- 8701.92.00 Exceeding 18 kW but not exceeding 37 kW
- 8701.92.00.20 Used
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
8701.92 Exceeding 18 kW but not exceeding 37 kW
UK Free – 6% Third-country duty 2 tariff lines · average 3% 
EU Free – 7% Third-country duty 2 tariff lines · average 3.5% 
Türkiye Free – 7% Third-country duty 2 tariff lines · average 3.5% 
USA Free General (MFN) 2 tariff lines 
Mexico Free – 5% General (MFN) 7 tariff lines · average 0.7% 
Brazil 14% General (MFN) 1 tariff line 
Argentina 14% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 4 tariff lines 
Japan Free General (MFN) 2 tariff lines 
Taiwan Free – 5% General (MFN) 3 tariff lines · average 3.3% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 2 tariff lines 
Nigeria 5% – 10% General (MFN) 2 tariff lines · average 7.5% Canada lines: 8701.92
Binding rulings for similar goods
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.
- N321791 U.S. CBP
The tariff classification of a John Deere Tractor from India
Legal notes
Notes
1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails.
2. For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.
3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.
4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503.
Subheading note
1. Subheading 870822 covers:
(a) front windscreens (windshields), rear windows and other windows, framed; and
(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,
when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.
Code history
Since 2017; before, these goods were classified under 8701.90.
In the Customs Tariff of Canada, 8701.92.00.20 is one of 2 lines under subheading 8701.92, exceeding 18 kW but not exceeding 37 kW.
The MFN tariff rate is free, and quantities are declared in NMB.
For the same subheading, the UK duty is 0%–6%, the EU duty is 0%–7%, the Türkiye duty is 0%–7%, the US duty is free, the Mexico duty is 0%–5%, the Brazil duty is 14%, the Argentina duty is 14%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 0%–5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%–10%.
Canada imported goods of subheading 8701.92 worth US$111m in 2024; the largest supplier was Japan.
Questions and answers
What is the Canada import duty for tariff item 8701.92.00.20?
The MFN tariff rate in the Customs Tariff of Canada is free; the supplementary unit is NMB. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 8701.92 as a whole, the largest supplier in 2024 was Japan (US$51m), followed by the United States.