Import controlRestriction on entry into free circulation
Applies to goods from
Iraq, Syria
Legal act
Regulation 1210/03, Regulation 1332/13
Import controlImport control of fluorinated greenhouse gases
Applies to goods from
all countries
Legal act
Regulation 0573/24
Documents
Y152 Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573
Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
Y179 Quota provisions from Article 19 (Reg 2024/573) do not apply for products or equipment pre-charged with fluorinated greenhouse gases other than HFCs from Section 1 of Annex I (Reg 2024/573)
Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
Import controlImport control on ozone-depleting substances
Applies to goods from
all countries
Legal act
Regulation 0590/24
Documents
L100 Import licence " controlled substances" (ozone), issued by the Commission
Y792 Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590
Y791 Exemption from prohibition for ozone-depleting substances to be used for essential laboratory and analytical uses (articles 8, 13.1(c) (import) and article 14.1(a) (export) of regulation (EU) 2024/590), and for products and equipment (articles 11.1 and 13.1(j) (import) and 14.1(g) (export) of regulation (EU) 2024/590)
Y789 Exemption from prohibition for products and equipment containing halons or whose functioning relies upon halons (see articles 13.1(h) (import) and 14.1(f) (export) of Regulation (EU) 2024/590)
Y790 Exemption from prohibition for ozone-depleting substances destined to destruction or reclamation (see articles 12, 13.1(d), 13.1(e) (import) of Regulation (EU) 2024/590), and for products and equipment (see articles 12, 13.1(i) (import) of Regulation (EU) 2024/590)
Y797 Licensing system registration identification number as defined in Article 17.3 (a) of Regulation (EU) 2024/590
Y798 Declaration of net mass of ozone-depleting substance(s), when included in products and equipment
Y799 Net mass of the ozone-depleting substance multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment
Import controlImport control - Waste
Applies to goods from
all countries
Legal act
Regulation 1157/24
Documents
C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Import control
Applies to goods from
Belarus, Ukraine
Legal act
Regulation 0765/06, Regulation 0692/14
Documents
Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0263/22
Documents
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 9
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export prohibitionSanctions regime: North Korea
North Korea
Regulation 0285/18
28 February 2018
Restriction on exportSanctions regime: Iraq
All third countries
Regulation 1210/03
1 January 2007
Export authorizationSanctions regime: Syria
All third countries
Regulation 1332/13
15 December 2013
Export controlSanctions regime: Crimea and Sevastopol
Ukraine
Regulation 0692/14
25 February 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine
Ukraine
Regulation 0263/22
25 August 2022
Export control on ozone-depleting substances
All third countries
Regulation 0590/24
11 March 2024
Export control on cultural goods
All third countries
Regulation 0116/09
2 March 2009
Export control - Waste
All third countries
Regulation 1157/24
21 May 2026
Export control of fluorinated greenhouse gases
All third countries
Regulation 0573/24
31 January 2025
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus5% reduced rate
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece13% reduced rate
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
3%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
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 tariff classification of single-axle tractor from China
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.
(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.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
8701 10 00 · Single axle tractors
This subheading covers the items of equipment described in the HS Explanatory Note to heading 8701, sixth and seventh paragraphs, including tracked pedestrian-controlled tractors. Tractors of this type are used mainly in horticulture.
Interchangeable implements intended for use with pedestrian-controlled tractors (harrows, ploughs, etc.) are still classified separately, even if they are mounted on a pedestrian-controlled tractor.
However, if the implements or tools are permanently attached to a chassis with an engine and, together with the latter, form a single mechanical unit, that unit is classified in the heading which covers the working unit. This applies to motorised ploughs and motorised cultivators (heading 8432).
General notes to the chapter
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF
General
1. Throughout Chapter 87 of the Combined Nomenclature, ‘new vehicles’ means:
(a) vehicles which have not been permanently registered for more than 6 months, regardless of the number of km they have been driven, or
(b) vehicles which have not been driven for more than 6 000 kilometres, regardless of the time they have been permanently registered.
Temporary registration of the vehicles for the purpose of transport to the place where they will be permanently registered is not considered as permanent registration.
2. Throughout Chapter 87 of the Combined Nomenclature, ‘used vehicles’ means vehicles which do not fulfil the definition of ‘new’ vehicles under point 1.
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Single axle tractors
3%
p/st
2025
unchanged
3%
p/st
2024
unchanged
3%
p/st
2023
unchanged
3%
p/st
2022
unchanged
3%
p/st
2021
unchanged
3%
p/st
2020
unchanged
3%
p/st
2019
Single axle tractors
3%
p/st
In the EU Combined Nomenclature, 8701 10 00 is one of 1 line under subheading 8701.10, tractors (other than tractors of heading 8709): single axle tractors.
The third-country duty is 3%, and quantities are declared in p/st.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 3%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported goods of subheading 8701.10 worth €34m (down 29% on the year before), at an average of €5.14 per kg; China supplied 48%, followed by Switzerland.
For the same subheading, the UK duty is 2%, the Türkiye duty is 3%, the US duty is free, the Canada duty is 0%–6%, the Mexico duty is free, 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 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 10%.
EU member states imported goods of subheading 8701.10 worth US$73m in 2024; the largest supplier from outside the EU was Switzerland, and the United Kingdom ranked 3rd with US$1m.
Questions and answers
What is the EU import duty for CN code 8701 10 00?
The third-country duty in the EU Combined Nomenclature is 3%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 8701 10 00?
152 countries have a preferential rate on this line, 152 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 8701.10 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$12m), followed by China.
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EU Combined Nomenclature · CN code · 
China
Switzerland
United Kingdom
United States
Norway
India
Japan
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
North Macedonia
Nigeria