EU Combined Nomenclature · CN code · HS 8701.24

8701 24 90: With only electric motor for propulsion: used

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

8701 Tractors (other than tractors of heading 8709):
Road tractors for semi-trailers:
8701 24 With only electric motor for propulsion:
8701 24 90 Used

Country of origin Valid on

What you pay

Importing into EU

Customs duty 16% standard rate depends on the country of origin

Additional duties and charges 1 additional measure Import requirements: 10

VAT standard rate of the member state of import, 17% to 27%

Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

Handling feeUnion handling fee 2 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 2108/26
Documents
- Y126 Goods sold in distance sales

Import requirements 11

Import controlOfficial control - plants

Applies to goods from
all countries except Switzerland

Legal act
Regulation 2072/19
Import controlRestriction on entry into free circulation

Applies to goods from
Iraq, Syria

Legal act
Regulation 1210/03, Regulation 1332/13
Import controlImport control on restricted goods and technologies
Applies to goods from
Libya

Legal act
Regulation 0044/16
Documents
- Y920 Goods other than those described in the footnotes linked to the measure
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 control
Applies to goods from
Belarus

Legal act
Regulation 0765/06
Documents
- Y759 Goods other than those described in the Common Military List of the European Union
- Y757 The prohibitions defined in article 1aa.1 of Council Regulation (EC) No 765/2006 do not apply (see exemptions in article 1aa.2a)
- Y758 The prohibitions defined in article 1aa paragraph 1 of Council Regulation (EC) No 765/2006 do not apply (see contractual exemptions in article 1aa paragraph 2b)
Import controlImport/export restriction - Common Military List (CML) goods
Applies to goods from
Russia

Legal act
Regulation 0833/14
Documents
- Y759 Goods other than those described in the Common Military List of the European Union
- Y692 The prohibitions defined in article 4 paragraph 1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 4 paragraph 2)
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
- N954 Movement certificate EUR.1
Import control
Applies to goods from
Russia

In force
until 31 December 2027

Legal act
Regulation 0833/14
Documents
- 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
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 22

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: Russia	Russia	Regulation 0833/14	26 June 2024
Export control on restricted goods and technologiesSanctions regime: Belarus	Belarus	Regulation 0765/06	1 January 2022
Export control on restricted goods and technologiesSanctions regime: Libya	Libya	Regulation 0044/16	1 January 2022
Export control on restricted goods and technologiesSanctions regime: Iran (human rights)	Iran	Regulation 0264/12	1 January 2022
Export control on restricted goods and technologiesSanctions regime: Zimbabwe	Zimbabwe	Regulation 0284/17	1 January 2022
Export control on restricted goods and technologiesSanctions regime: Venezuela	Venezuela	Regulation 2063/17	1 January 2022
Export control on restricted goods and technologiesSanctions regime: Myanmar/Burma	Myanmar (Burma)	Regulation 0401/13	1 July 2023
Export controlSanctions regime: Zimbabwe	Zimbabwe	Regulation 0384/26	19 February 2026
Export controlSanctions regime: Belarus	Belarus	Regulation 0765/06	20 July 2025
Import/export restriction - Common Military List (CML) goodsSanctions regime: Russia	Russia	Regulation 0833/14	20 July 2025
Export controlSanctions regime: Belarus	Belarus	Regulation 0765/06	25 February 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine	Ukraine	Regulation 0263/22	25 August 2022
Export controlSanctions regime: Russia	Russia	Regulation 0833/14	24 June 2023
Export controlSanctions regime: Belarus	Belarus	Regulation 0765/06	25 February 2025
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.

Austria 20%
Belgium 21%
Bulgaria 20%
Croatia 25%
Cyprus 5% reduced rate
Czechia 21%
Denmark 25%
Estonia 24%
Finland 25.5%
France 20%
Germany 19%
Greece 13% reduced rate
Hungary 27%
Ireland 23%
Italy 22%
Latvia 21%
Lithuania 21%
Luxembourg 17%
Malta 18%
Netherlands 21%
Poland 23%
Portugal 23%
Romania 21%
Slovakia 23%
Slovenia 22%
Spain 21%
Sweden 25%

TEDB · 26 October 2026

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	16%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)	Afghanistan, Angola, Bangladesh, Benin and 42 more Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia	Free
CARIFORUM	Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago	Free
OCTs (Overseas Countries and Territories)	Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna	Free
GSP - General arrangements	Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 more Congo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu	Free
GSP+ (incentive arrangement for sustainable development and good governance)	Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan	Free
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	Free
SADC EPA	Botswana, Eswatini, Namibia	Free
EEA - European Economic Area	Iceland, Liechtenstein, Norway	Free
Eastern and Southern Africa States	Mauritius, Seychelles, Zimbabwe	Free
EU–Andorra customs union	Andorra	Free
EU–Albania agreement	Albania	Free
EU–Bosnia & Herzegovina agreement	Bosnia & Herzegovina	Free
EU–Canada agreement	Canada	Free
EU–Switzerland agreement	Switzerland	Free
EU–Côte d’Ivoire agreement	Côte d’Ivoire	Free
EU–Chile agreement	Chile	Free
EU–Cameroon agreement	Cameroon	Free
EU–Colombia agreement	Colombia	Free
EU–Algeria agreement	Algeria	Free
EU–Ecuador agreement	Ecuador	Free
EU–Egypt agreement	Egypt	Free
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.	Western Sahara	Free
EU–Fiji agreement	Fiji	Free
EU–Faroe Islands agreement	Faroe Islands	Free
EU–United Kingdom agreement	United Kingdom	Free
EU–Georgia agreement	Georgia	Free
EU–Ghana agreement	Ghana	Free
EU–Israel agreement	Israel	Free
EU–Jordan agreement	Jordan	Free
EU–Japan agreement	Japan	Free
EU–South Korea agreement	South Korea	Free
EU–Lebanon agreement	Lebanon	Free
EU–Morocco agreement	Morocco	Free
EU–Moldova agreement	Moldova	Free
EU–Montenegro agreement	Montenegro	Free
EU–North Macedonia agreement	North Macedonia	Free
EU–Mexico agreement	Mexico	Free
EU–New Zealand agreement	New Zealand	Free
EU–Peru agreement	Peru	Free
EU–Papua New Guinea agreement	Papua New Guinea	Free
EU–Palestinian Territories agreement	Palestinian Territories	Free
EU–Serbia agreement	Serbia	Free
EU–Singapore agreement	Singapore	Free
EU–San Marino customs union	San Marino	Free
EU–Tunisia agreement	Tunisia	Free
EU–Türkiye customs union	Türkiye	Free
EU–Ukraine agreement	Ukraine	Free
EU–United States agreement	United States	Free
EU–Vietnam agreement	Vietnam	Free
EU–Samoa agreement	Samoa	Free
EU–Kosovo agreement	Kosovo	Free
EU–South Africa agreement	South Africa	Free
Mercosur	Argentina, Brazil, Paraguay, Uruguay	14.5%

EU: imports by month · HS 8701.24

last 12 months€8.7m+80.9% · previous 12 months

Average import price€19.27 per kg

Preferential rate19%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	€2.9m	33%	+25,715.4%
United Kingdom	€1.7m	19.5%	+20.6%
United States	€1.6m	18.3%	+103.1%
Switzerland	€1.2m	13.4%	-46.3%
Norway	€970k	11.1%	+8,573.9%
Türkiye	€416k	4.8%	+66.2%
Malaysia	€0	0%	-100%
Serbia	€0	0%	-100%

Same subheading in other tariffs

8701.24 With only electric motor for propulsion

UK 10% Third-country duty 2 tariff lines

Türkiye 16% Third-country duty 2 tariff lines

USA 4% General (MFN) 1 tariff line

Canada 6.1% Third-country duty 1 tariff line

Mexico 20% – 50% Third-country duty 2 tariff lines · average 35%

Brazil 35% Third-country duty 1 tariff line

Argentina 35% Third-country duty 2 tariff lines

Peru Free Third-country duty 1 tariff line

New Zealand Free Third-country duty 3 tariff lines

Japan Free Third-country duty 1 tariff line

Taiwan 25% Third-country duty 1 tariff line

GCC 5% Third-country duty 1 tariff line

Switzerland Free Third-country duty 1 tariff line

Norway Free Third-country duty 1 tariff line

North Macedonia 5% – 10% Third-country duty 2 tariff lines · average 7.5%

Nigeria 10% Third-country duty 2 tariff lines

EU lines: 8701.24

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.

N333681 U.S. CBP 20 July 2023 · 8701.24.00.15

The tariff classification of an all-electric Class 8 road tractor from China
N331707 U.S. CBP 18 April 2023 · 8701.24.00.15

The tariff classification of Hydrogen Fuel Cell Electric Tractors/Trucks from South Korea

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.

Chapter notes: Chapter 87 →

CN Explanatory Notes

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.

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.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

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	Used	16%	p/st
2025	unchanged	16%	p/st
2024	unchanged	16%	p/st
2023	unchanged	16%	p/st
2022	Used	16%	p/st
2021	not in this year’s nomenclature	—	—
2020	not in this year’s nomenclature	—	—
2019	not in this year’s nomenclature	—	—

Code history

Since 2022; before, these goods were classified under 8701 20 90.

In the EU Combined Nomenclature, 8701 24 90 is one of 2 lines under subheading 8701.24, with only electric motor for propulsion.

The third-country duty is 16%, and quantities are declared in p/st.

Goods from 152 countries can enter the EU at a preferential rate instead of the standard 16%; 148 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 8701.24 worth €8.7m (up 81% on the year before), at an average of €19.27 per kg; China supplied 33%, followed by United Kingdom.

For the same subheading, the UK duty is 10%, the Türkiye duty is 16%, the US duty is 4%, the Canada duty is 6.1%, the Mexico duty is 20%–50%, the Brazil duty is 35%, the Argentina duty is 35%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 25%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5%–10% and the Nigeria duty is 10%.

EU member states imported goods of subheading 8701.24 worth US$261m in 2024.

Questions and answers

What is the EU import duty for CN code 8701 24 90?

The third-country duty in the EU Combined Nomenclature is 16%; 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 24 90?

152 countries have a preferential rate on this line, 148 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.

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