GCC Common Customs Tariff · HS code · HS 8407.32
8407.32.00.00.00: Spark-ignition reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87, of a cylinder capacity exceeding 50 cc but not exceeding 250 cc.
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
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
8407.32 Of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3
UK 2% Third-country duty 2 tariff lines 
EU 2.7% Third-country duty 2 tariff lines 
Türkiye 2.7% Third-country duty 2 tariff lines 
USA Free General (MFN) 3 tariff lines 
Canada Free General (MFN) 1 tariff line 
Mexico Free – 5% General (MFN) 3 tariff lines · average 1.7% 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 3 tariff lines · average 1.7% 
Japan Free General (MFN) 1 tariff line 
Taiwan 11.5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 2 tariff lines 
Nigeria 5% – 10% General (MFN) 2 tariff lines · average 7.5% Legal notes
Additional notes
1. For the purposes of subheadings 840710 and 840910, the expression ‘aircraft engines’ shall apply only to engines designed for fitting with an airscrew or rotor.
2. Subheading 84717030 shall also apply to CD-ROM drives, being storage units for automatic data-processing machines, which consist of drive units designed for retrieving the signals from CD-ROMs, audio CDs and photo CDs and equipped with a jack for earphones, a volume-control button or a start/stop button.
In the GCC Common Customs Tariff, 8407.32.00.00.00 is one of 1 line under subheading 8407.32, of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3.
The customs duty is 5%, and quantities are declared in Pieces/Units.
For the same subheading, the UK duty is 2%, the EU duty is 2.7%, the Türkiye duty is 2.7%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–5%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 11.5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 5%–10%.
The GCC states imported goods of subheading 8407.32 worth US$29m in 2024; the largest supplier was China.
Questions and answers
What is the GCC import duty for HS code 8407.32.00.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Pieces/Units. 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 the GCC import these goods from?
For subheading 8407.32 as a whole, the largest supplier in 2024 was China (US$25m).