Subheading · Chapter 84 · Heading 8407
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
Rates by national line · UK Global Tariff
UK lines →- 8407 21 00 00 Outboard motors p/st
- 8407 21 10 00 Of a cylinder capacity not exceeding 325 cm³ 6%p/st
- Of a cylinder capacity exceeding 325 cm3 p/st
- 8407 21 91 00 Of a power not exceeding 30 kw 4%p/st
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% – 6% |
| 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 – 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$236kUS$236k+US$3m+US$8m+> US$169m
Exports: 114
- Japan: US$2bn
- United States: US$508m
- China: US$254m
- Belgium: US$169m
- Thailand: US$77m
- France: US$36m
- Germany: US$32m
- Italy: US$19m
- Spain: US$11m
- Bulgaria: US$11m
- Sweden: US$8m
- Netherlands: US$8m
- Hungary: US$7m
- Austria: US$7m
- United Kingdom: US$6m
- Pakistan: US$5m
- Finland: US$5m
- Lithuania: US$5m
- Portugal: US$4m
- South Africa: US$4m
- New Zealand: US$4m
- Slovenia: US$3m
- Denmark: US$3m
- Croatia: US$3m
- Australia: US$3m
- Nigeria: US$3m
- Norway: US$3m
- Singapore: US$3m
- Greece: US$3m
- Bahrain: US$2m
- Türkiye: US$2m
- Malaysia: US$2m
- Canada: US$2m
- Kenya: US$2m
- Hong Kong SAR China: US$2m
- United Arab Emirates: US$2m
- Poland: US$2m
- Azerbaijan: US$1m
- Kuwait: US$1m
- Tunisia: US$959k
- Taiwan: US$945k
- Estonia: US$842k
- Latvia: US$719k
- India: US$595k
- Serbia: US$406k
- South Korea: US$394k
- Luxembourg: US$384k
- Vietnam: US$377k
- Chile: US$333k
- Brazil: US$331k
- Russia: US$320k
- Dominican Republic: US$303k
- Panama: US$300k
- Malta: US$275k
- Guatemala: US$274k
- Brunei: US$239k
- Czechia: US$236k
- Colombia: US$221k
- Switzerland: US$197k
- Paraguay: US$172k
Trade value (US$) no reported trade < US$2mUS$2m+US$7m+US$27m+> US$100m
Imports: 214
- United States: US$804m
- Belgium: US$204m
- China: US$181m
- Canada: US$151m
- Australia: US$126m
- Russia: US$101m
- Italy: US$100m
- Brazil: US$97m
- France: US$93m
- Poland: US$64m
- Mexico: US$50m
- United Arab Emirates: US$50m
- Türkiye: US$46m
- Indonesia: US$42m
- Spain: US$38m
- Netherlands: US$36m
- Germany: US$34m
- Norway: US$33m
- Greece: US$33m
- Colombia: US$31m
- United Kingdom: US$29m
- Malaysia: US$27m
- Oman: US$26m
- New Zealand: US$25m
- Finland: US$25m
- South Korea: US$25m
- Sweden: US$24m
- Bulgaria: US$23m
- Argentina: US$20m
- Croatia: US$18m
- Portugal: US$16m
- India: US$15m
- Maldives: US$15m
- Thailand: US$14m
- South Africa: US$12m
- Slovenia: US$12m
- Hungary: US$11m
- Austria: US$11m
- Ecuador: US$11m
- Venezuela: US$10m
- Philippines: US$9m
- Bahamas: US$9m
- Denmark: US$9m
- Saudi Arabia: US$9m
- Peru: US$8m
- Pakistan: US$8m
- Chile: US$8m
- Honduras: US$8m
- Kuwait: US$8m
- Tanzania: US$8m
- Taiwan: US$7m
- Guatemala: US$7m
- Kazakhstan: US$7m
- Panama: US$7m
- Costa Rica: US$7m
- Ukraine: US$7m
- Hong Kong SAR China: US$6m
- Switzerland: US$6m
- Japan: US$6m
- Singapore: US$6m
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
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.
- Tariff change
UK Trade Tariff: measure changes on 1015 commodity codes
Trade Tariff changes 2026-09-29 · Source: trade-tariff.service.gov.uk
- Sanctions · Applies from:
The Iran (Sanctions) (Amendment) Regulations 2026
S.I. 2026/983 · Source: legislation.gov.uk
-
Tariff change · Applies from: CELEX 32026R1395 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
CELEX 32026R0759 · Source: eur-lex.europa.eu
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.
Typical products
Everyday names, not part of the legal text.