Subheading · Chapter 82 · Heading 8208
8208.40: For agricultural, horticultural or forestry machines
Subheading 8208.40 belongs to heading 8208 (knives and cutting blades, for machines or for mechanical appliances) in chapter 82.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8208 40 00 00 For agricultural, horticultural or forestry machines Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- S.I. 2019/855, S.I. 2022/395
- Documents
- 9011
- 9022
- 9064
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £12.3m | 57.6% | +518.3% |
 Germany | £2.8m | 12.9% | +4.5% |
 United States | £1.5m | 7.2% | +7.5% |
 China | £1.2m | 5.5% | +3.9% |
 Austria | £1m | 4.7% | +2.8% |
 France | £705k | 3.3% | -6.9% |
 Italy | £538k | 2.5% | +55.2% |
 Switzerland | £310k | 1.5% | -1.2% |
Same subheading in other tariffs
EU 1.7% Third-country duty 1 tariff line 
Türkiye 1.7% Third-country duty 1 tariff line USA Free General (MFN) 2 tariff lines 
Canada Free General (MFN) 3 tariff lines 
Mexico Free General (MFN) 3 tariff lines 
Brazil 16% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free – 5% General (MFN) 2 tariff lines · average 2.5% 
GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 13% General (MFN) 1 tariff line 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$94kUS$94k+US$2m+US$12m+> US$62m
Exports: 117
- Germany: US$153m
- China: US$105m
- United States: US$91m
- Austria: US$62m
- France: US$43m
- Japan: US$21m
- Sweden: US$18m
- Italy: US$18m
- Canada: US$15m
- Netherlands: US$14m
- Switzerland: US$13m
- Poland: US$12m
- Slovakia: US$10m
- Brazil: US$9m
- Australia: US$7m
- Belgium: US$7m
- Colombia: US$7m
- Spain: US$6m
- Czechia: US$6m
- Türkiye: US$6m
- United Kingdom: US$5m
- Mexico: US$5m
- Vietnam: US$4m
- Hungary: US$4m
- Finland: US$3m
- India: US$3m
- Argentina: US$2m
- Taiwan: US$2m
- Denmark: US$2m
- Slovenia: US$1m
- South Korea: US$1m
- Russia: US$1m
- Chile: US$1m
- Kazakhstan: US$1m
- Latvia: US$961k
- Thailand: US$821k
- Bulgaria: US$804k
- South Africa: US$781k
- Serbia: US$738k
- Lithuania: US$708k
- Malaysia: US$706k
- Croatia: US$701k
- Portugal: US$684k
- Saudi Arabia: US$536k
- Greece: US$523k
- Ireland: US$487k
- Estonia: US$464k
- New Zealand: US$437k
- Norway: US$429k
- Morocco: US$334k
- Singapore: US$298k
- Romania: US$265k
- Belarus: US$258k
- Hong Kong SAR China: US$139k
- Afghanistan: US$138k
- Luxembourg: US$108k
- Indonesia: US$94k
- Ukraine: US$87k
- Israel: US$87k
- Eswatini: US$82k
Trade value (US$) no reported trade < US$236kUS$236k+US$2m+US$10m+> US$19m
Imports: 190
- United States: US$96m
- Germany: US$91m
- Canada: US$45m
- France: US$37m
- Poland: US$22m
- United Kingdom: US$19m
- Austria: US$18m
- Australia: US$17m
- Belgium: US$16m
- Italy: US$16m
- Japan: US$15m
- Netherlands: US$14m
- Russia: US$14m
- Mexico: US$13m
- Brazil: US$13m
- China: US$11m
- Sweden: US$11m
- Spain: US$11m
- Ukraine: US$10m
- Czechia: US$10m
- Switzerland: US$9m
- Ireland: US$9m
- Hungary: US$9m
- Thailand: US$9m
- Vietnam: US$8m
- Romania: US$7m
- Argentina: US$6m
- Denmark: US$6m
- Kazakhstan: US$6m
- Slovakia: US$5m
- Saudi Arabia: US$4m
- Türkiye: US$4m
- Belarus: US$4m
- Lithuania: US$4m
- South Africa: US$3m
- Peru: US$3m
- Chile: US$3m
- South Korea: US$3m
- New Zealand: US$3m
- India: US$3m
- Guatemala: US$3m
- United Arab Emirates: US$3m
- Croatia: US$2m
- Paraguay: US$2m
- Iran: US$2m
- Norway: US$2m
- Ecuador: US$2m
- Colombia: US$2m
- Uruguay: US$2m
- Portugal: US$2m
- Bolivia: US$2m
- Latvia: US$2m
- Estonia: US$2m
- Finland: US$2m
- Serbia: US$2m
- Pakistan: US$2m
- Taiwan: US$1m
- Greece: US$1m
- Indonesia: US$1m
- Bangladesh: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$153m | 22.7% |
| 2 | China | US$105m | 15.6% |
| 3 | United States | US$91m | 13.5% |
| 4 | Austria | US$62m | 9.3% |
| 5 | France | US$43m | 6.4% |
| 6 | Japan | US$21m | 3.2% |
| 7 |  Sweden | US$18m | 2.7% |
| 8 | Italy | US$18m | 2.6% |
| 9 | Canada | US$15m | 2.3% |
| 10 | Netherlands | US$14m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$96m | 14.2% |
| 2 | Germany | US$91m | 13.6% |
| 3 | Canada | US$45m | 6.7% |
| 4 | France | US$37m | 5.5% |
| 5 |  Poland | US$22m | 3.3% |
| 6 | United Kingdom | US$19m | 2.8% |
| 7 | Austria | US$18m | 2.7% |
| 8 |  Australia | US$17m | 2.5% |
| 9 |  Belgium | US$16m | 2.4% |
| 10 | Italy | US$16m | 2.4% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 45number of duty-free countries (MFN)
- 25%highest: Bahamas, Bermuda, Sudan
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 7.5% | 0% – 15% | 2021 · HS 2017 |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 16% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
| Australia | 2.5% | 0% – 5% | 2023 |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 25% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 1% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 0% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 10% | 0% – 20% | 2023 |
| Brazil | 16% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 8% | 2023 | |
 Colombia | 10% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 2% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 10% | 0% – 20% | 2023 |
 Ethiopia | 10% | 2021 · HS 2017 | |
| European Union (27 countries) | 1.7% | 2023 | |
 Fiji | 0% | 2023 | |
 French Polynesia | 10% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 10% | 2023 | |
 Gibraltar | 6% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 10% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 10% | 2020 · HS 2017 | |
 Israel | 5% | 0% – 10% | 2022 · HS 2017 |
 Jamaica | 2.5% | 0% – 5% | 2023 |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 10% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 10% | 0% – 20% | 2023 |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1.4%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 5% | 2023 | |
 Maldives | 5% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 10% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 8% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 7.5% | 0% – 15% | 2023 · HS 2017 |
 Morocco | 2.5% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 0% | 2023 · HS 2017 | |
 Namibia | 10% | 0% – 20% | 2023 |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 5% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 13% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 0% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 5% | 0% – 10% | 2017 · HS 2017 |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 0% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 5% | 2023 · HS 2017 | |
 Somalia | 5% | 2023 · HS 2017 | |
 South Africa | 10% | 0% – 20% | 2023 |
 South Korea | 8% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 2.5% | 0% – 5% | 2023 · HS 2012 |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 25% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 1.1%* | 2023 | |
 Syria | 5% | 2020 · HS 2012 | |
 Tajikistan | 7% | 2021 · HS 2012 | |
 Tanzania | 0% | 2023 | |
 Thailand | 10% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 11% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 16% | 2023 · HS 2017 | |
 Vietnam | 0% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 5% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 69561 Knives & cutting blades, for machines/for mechanical appliances
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311210
- CPC 2.1 product
- 42922 Interchangeable tools for hand tools or for machine tools, including dies for drawing or extruding metal, and rock drilling or earth boring tools; knives for machines; plates, sticks, tips and the like for tools, unmounted, of sintered metal carbides or cermets
- ISIC Rev. 4 activity
- 2593 Manufacture of cutlery, hand tools and general hardware
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8208.40 | unchanged |
| 2012 | 8208.40 | unchanged |
| 2007 | 8208.40 | unchanged |
| 2002 | 8208.40 | unchanged |
| 1996 | 8208.40 | unchanged |
| 1992 | 8208.40 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 3
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.
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
The UK Global Tariff has one tariff line for subheading 8208.40; the duty is duty-free.
Subheading 8208.40 is a single line in the EU Combined Nomenclature, where the duty is 1.7%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
Imports of these goods into the UK came to £21.3m between September 2025 and August 2026 (up 102% on the year before); Netherlands supplied 58%, followed by Germany.
In 2024, countries exported these goods worth US$674m (−3.5% year on year).
The largest exporter was Germany (US$153m), followed by China.
Questions and answers
What is the HS code for for agricultural, horticultural or forestry machines?
For agricultural, horticultural or forestry machines fall under HS subheading 8208.40, part of heading 8208, in section XV of the Harmonized System.
What is the import duty on for agricultural, horticultural or forestry… in the UK?
Under the UK Global Tariff, imports under 8208.40 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on for agricultural, horticultural or forestry… in the EU?
Under the EU Combined Nomenclature, imports under 8208.40 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most for agricultural, horticultural or forestry…?
Germany, with US$153m in 2024 (22.7% of world exports).
Which countries can export these goods to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Netherlands (58%), Germany (13%) and United States (7%), out of total imports of £21.3m.