Subheading · Chapter 84 · Heading 8407

8407.21

8407.21: Spark-ignition reciprocating or rotary internal combustion: marine propulsion engines, outboard motors

Outboard motors

Official description Outboard motors

8407.21 is the HS subheading for outboard motors, under heading 8407 in chapter 84.

What you pay

Importing into UK

Customs duty 4% – 6% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8407 21 00 00 Outboard motors p/st
  2. 8407 21 10 00 Of a cylinder capacity not exceeding 325 cm³ 6%p/st
  3. Of a cylinder capacity exceeding 325 cm3 p/st
  4. 8407 21 91 00 Of a power not exceeding 30 kw 4%p/st
  5. 8407 21 99 00 Of a power exceeding 30 kw 4%p/st

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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—4% – 6%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, 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 – 2.1%
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

last 12 months£23m+14.3% · previous 12 months
Average import price£28.19 per kg
Jan 2024: £1.8mFeb 2024: £1.2mMar 2024: £2.2mApr 2024: £1.9mMay 2024: £1.8mJun 2024: £1.9mJul 2024: £1.8mAug 2024: £4.7mSept 2024: £1mOct 2024: £1.3mNov 2024: £1.6mDec 2024: £1.4mJan 2025: £834kFeb 2025: £1.9mMar 2025: £3.1mApr 2025: £1.2mMay 2025: £1.4mJun 2025: £1.3mJul 2025: £1.4mAug 2025: £3.8mSept 2025: £1.7mOct 2025: £2.5mNov 2025: £1.1mDec 2025: £2.1mJan 2026: £2.1mFeb 2026: £2mMar 2026: £1.5mApr 2026: £2.2mMay 2026: £1.9mJun 2026: £1.8mJul 2026: £2.2mAug 2026: £2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Japan £17.1m 74% +13.4%
United States £3.7m 16% +44.5%
Thailand £1.1m 5% -18.2%
China £1m 4.4% +24.9%
United Kingdom £60k 0.3% +1,212%
Italy £27k 0.1% +42.3%
Spain £16k 0.1% -89.7%
Germany £12k 0.1% -30.6%

Same subheading in other tariffs

World trade in 2024

8407.21 · US$3bn

Trade value (US$) no reported trade < US$236kUS$236k+US$3m+US$8m+> US$169m

Exports: 114
  1. Japan: US$2bn
  2. United States: US$508m
  3. China: US$254m
  4. Belgium: US$169m
  5. Thailand: US$77m
  6. France: US$36m
  7. Germany: US$32m
  8. Italy: US$19m
  9. Spain: US$11m
  10. Bulgaria: US$11m
  11. Sweden: US$8m
  12. Netherlands: US$8m
  13. Hungary: US$7m
  14. Austria: US$7m
  15. United Kingdom: US$6m
  16. Pakistan: US$5m
  17. Finland: US$5m
  18. Lithuania: US$5m
  19. Portugal: US$4m
  20. South Africa: US$4m
  21. New Zealand: US$4m
  22. Slovenia: US$3m
  23. Denmark: US$3m
  24. Croatia: US$3m
  25. Australia: US$3m
  26. Nigeria: US$3m
  27. Norway: US$3m
  28. Singapore: US$3m
  29. Greece: US$3m
  30. Bahrain: US$2m
  31. Türkiye: US$2m
  32. Malaysia: US$2m
  33. Canada: US$2m
  34. Kenya: US$2m
  35. Hong Kong SAR China: US$2m
  36. United Arab Emirates: US$2m
  37. Poland: US$2m
  38. Azerbaijan: US$1m
  39. Kuwait: US$1m
  40. Tunisia: US$959k
  41. Taiwan: US$945k
  42. Estonia: US$842k
  43. Latvia: US$719k
  44. India: US$595k
  45. Serbia: US$406k
  46. South Korea: US$394k
  47. Luxembourg: US$384k
  48. Vietnam: US$377k
  49. Chile: US$333k
  50. Brazil: US$331k
  51. Russia: US$320k
  52. Dominican Republic: US$303k
  53. Panama: US$300k
  54. Malta: US$275k
  55. Guatemala: US$274k
  56. Brunei: US$239k
  57. Czechia: US$236k
  58. Colombia: US$221k
  59. Switzerland: US$197k
  60. Paraguay: US$172k

Top exporters

RankCountryValueShare
1 Japan US$2bn 59.8%
2 United States US$508m 16.6%
3 China US$254m 8.3%
4 Belgium US$169m 5.5%
5 Thailand US$77m 2.5%
6 France US$36m 1.2%
7 Germany US$32m 1.1%
8 Italy US$19m 0.6%
9 Spain US$11m 0.4%
10 Bulgaria US$11m 0.3%

Top importers

RankCountryValueShare
1 United States US$804m 26.3%
2 Belgium US$204m 6.7%
3 China US$181m 5.9%
4 Canada US$151m 4.9%
5 Australia US$126m 4.1%
6 Russia US$101m 3.3%
7 Italy US$100m 3.3%
8 Brazil US$97m 3.2%
9 France US$93m 3%
10 Poland US$64m 2.1%

Import duty on this product around the world 164

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
  • 63number of duty-free countries (MFN)
  • 25%highest: Bermuda, Cayman Islands, Algeria

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 0% 2023
Algeria 22% 5% – 30% 2023
Angola 5% 0% – 10% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 2% 2023 · HS 2017
Armenia 8% 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 5% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 8% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 0% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 20% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 8% 2023
Colombia 0% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 20% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 4.9% 4.2% – 6.2% 2023
Fiji 0% 2023
Gabon 20% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 2.5% 0% – 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 5% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 2% 0% – 4% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 8% 2023
Kenya 0% 2023
Kiribati 10% 0% – 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 8% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 1.3%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 0% 2021 · HS 2017
Nepal 15% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 3% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 2% 0% – 4% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 0% 2023
Qatar 5% 2023
Russia 8% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 0% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 0% 2023
Sudan 10% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 1.2%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 0% 2023
Thailand 10% 2023
Togo 5% 2023
Tonga 1.5% 0% – 3% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 4.9% 4.2% – 6.2% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 4.7% 4% – 6% 2023
United States 0% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 16% 7% – 25% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 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
71331 Outboard motors
End use (BEC Rev. 5)
Capital goods · BEC 212010
CPC 2.1 product
43110 Internal combustion piston engines, other than for motor vehicles and aircraft
ISIC Rev. 4 activity
2811 Manufacture of engines and turbines, except aircraft, vehicle and cycle engines

Earlier HS editions

HSCode
20178407.21changed
20128407.21changed
20078407.21changed
20028407.21changed
19968407.21changed
19928407.21changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

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.

  • N333600 U.S. CBP 6 July 2023 · 8407.21.00.40

    The tariff classification of an outboard motor from China

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.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 1015 commodity codes

    Trade Tariff changes 2026-09-29 · Source: trade-tariff.service.gov.uk

  2. GB Sanctions · Applies from:

    The Iran (Sanctions) (Amendment) Regulations 2026

    S.I. 2026/983 · Source: legislation.gov.uk

  3. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  4. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/759 of 30 March 2026 amending Regulation (EU) No 267/2012 concerning restrictive measures against Iran and repealing Regulation (EU) No 961/2010

    CELEX 32026R0759 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 8407.21 into 3 tariff lines; the duty is between 4% and 6% (average 4.7%).

In the EU Combined Nomenclature, subheading 8407.21 covers 3 tariff lines and the duty is between 4.2% and 6.2%.

173 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 4% – 6%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of outboard motors into the UK came to £23m between September 2025 and August 2026 (up 14% on the year before); Japan supplied 74%, followed by United States.

In 2024, countries exported outboard motors worth US$3bn (−23.7% year on year).

The largest exporter was Japan (US$2bn), followed by the United States.

Products classified here

Questions and answers

What is the HS code for spark-ignition reciprocating or rotary internal combustion: marine propulsion engines, outboard motors?

Spark-ignition reciprocating or rotary internal combustion: marine propulsion engines, outboard motors fall under HS subheading 8407.21, part of heading 8407, in section XVI of the Harmonized System.

What is the import duty on spark-ignition reciprocating or rotary internal… in the UK?

Under the UK Global Tariff, imports under 8407.21 from countries without a preferential agreement are charged at 4% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on spark-ignition reciprocating or rotary internal… in the EU?

Under the EU Combined Nomenclature, imports under 8407.21 from countries without a preferential agreement are charged at 4.2% to 6.2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most spark-ignition reciprocating or rotary internal…?

Japan, with US$2bn in 2024 (59.8% of world exports).

Which countries can export outboard motors to the UK duty-free?

173 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 4% – 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on outboard motors?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import outboard motors from?

In the 12 months to August 2026, the largest suppliers were Japan (74%), United States (16%) and Thailand (5%), out of total imports of £23m.

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Typical products

Everyday names, not part of the legal text.