Subheading · Chapter 84 · Heading 8407

8407.31

8407.31: Of a cylinder capacity not exceeding 50 cm3

8407.31 is a six-digit subheading of heading 8407, spark-ignition reciprocating or rotary internal combustion piston engines, chapter 84.

What you pay

Importing into UK

Customs duty 2% standard rate depends on the country of origin
Additional duties and charges 2 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 31 00 00 Of a cylinder capacity not exceeding 50 cm³ 2%+3p/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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • 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)—2%
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–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–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£117k-54.8% · previous 12 months
Average import price£32.53 per kg
Jan 2024: £15kFeb 2024: £22kMar 2024: £26kApr 2024: £23kMay 2024: £67kJun 2024: £17kAug 2024: £10kSept 2024: £933Nov 2024: £4kDec 2024: £87kJan 2025: £28kFeb 2025: £8kMar 2025: £23kApr 2025: £3kMay 2025: £20kJun 2025: £20kJul 2025: £59kAug 2025: £4kNov 2025: £15kDec 2025: £19kJan 2026: £5kFeb 2026: £879Mar 2026: £893May 2026: £51kJun 2026: £23kAug 2026: £2k 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
United States £51k 43.7% -10.8%
Japan £18k 15.3% —
United Kingdom £16k 13.5% -66%
Taiwan £12k 10.5% -47.4%
France £9k 8.1% +793.9%
China £6k 5.4% -90.8%
United Arab Emirates £2k 1.9% —
India £1k 0.9% —

Same subheading in other tariffs

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

8407.31 · US$97.7m

Trade value (US$) no reported trade < US$13.3kUS$13.3k+US$134.5k+US$958k+> US$10m

Exports: 72
  1. China: US$55.7m
  2. Vietnam: US$20.4m
  3. Italy: US$10m
  4. France: US$2.5m
  5. United Kingdom: US$2.1m
  6. United States: US$1.3m
  7. India: US$958k
  8. Japan: US$956.4k
  9. Switzerland: US$655k
  10. Sweden: US$319.8k
  11. Taiwan: US$295k
  12. Germany: US$253.8k
  13. Thailand: US$244.8k
  14. Canada: US$240.1k
  15. Brazil: US$238.3k
  16. Netherlands: US$182.6k
  17. Belgium: US$143.2k
  18. Spain: US$134.5k
  19. Australia: US$110.1k
  20. Poland: US$101.5k
  21. United Arab Emirates: US$91.2k
  22. Ireland: US$89k
  23. Türkiye: US$84.7k
  24. Russia: US$81k
  25. Croatia: US$67.5k
  26. South Korea: US$60.4k
  27. Austria: US$54.8k
  28. South Africa: US$51.5k
  29. Singapore: US$49.3k
  30. Denmark: US$45.2k
  31. Sri Lanka: US$24.7k
  32. Lesotho: US$24.1k
  33. Czechia: US$22.1k
  34. Nigeria: US$16.7k
  35. El Salvador: US$13.3k
  36. Jordan: US$12.3k
  37. Norway: US$12.2k
  38. Estonia: US$9k
  39. Oman: US$8.3k
  40. Congo - Brazzaville: US$6.9k
  41. Mauritius: US$5.6k
  42. Aruba: US$5.1k
  43. Finland: US$4.8k
  44. Gambia: US$4.8k
  45. Serbia: US$2.9k
  46. Malaysia: US$2.7k
  47. Hong Kong SAR China: US$1.9k
  48. Portugal: US$1.8k
  49. Guatemala: US$1.7k
  50. Greece: US$1.4k
  51. Côte d’Ivoire: US$1.3k
  52. Slovakia: US$1.3k
  53. Chile: US$1.2k
  54. Dominican Republic: US$1.2k
  55. Ukraine: US$1.1k
  56. Luxembourg: US$1k
  57. Lithuania: US$700
  58. Botswana: US$600
  59. Congo - Kinshasa: US$400
  60. Curaçao: US$300

Top exporters

RankCountryValueShare
1 China US$55.7m 57%
2 Vietnam US$20.4m 20.9%
3 Italy US$10m 10.2%
4 France US$2.5m 2.6%
5 United Kingdom US$2.1m 2.2%
6 United States US$1.3m 1.3%
7 India US$958k 1%
8 Japan US$956.4k 1%
9 Switzerland US$655k 0.7%
10 Sweden US$319.8k 0.3%

Top importers

RankCountryValueShare
1 Japan US$26.9m 27.5%
2 Türkiye US$20.6m 21.1%
3 Vietnam US$17.7m 18.1%
4 Spain US$6.2m 6.4%
5 Italy US$4.4m 4.5%
6 France US$3.1m 3.2%
7 Russia US$2.2m 2.2%
8 Saudi Arabia US$1.3m 1.3%
9 Netherlands US$1.2m 1.3%
10 United States US$1.1m 1.1%

Subheading 8407.31 is a single line in the UK Global Tariff, where the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 8407.31; the duty is 2.7%.

Goods from 175 countries can enter the UK at a preferential rate instead of the standard 2%; 175 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

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

In the 12 months to August 2026, the UK imported these goods worth £117.1k (down 55% on the year before), at an average of £32.53 per kg; United States supplied 44%, followed by Japan.

World trade in these goods reached US$97.7m in 2024, up 35.1% on 2023.

China was the largest exporter with 57% of the total, ahead of Vietnam.

Questions and answers

What is the HS code for of a cylinder capacity not exceeding 50 cm3?

Of a cylinder capacity not exceeding 50 cm3 fall under HS subheading 8407.31, part of heading 8407, in section XVI of the Harmonized System.

What is the import duty on of a cylinder capacity not exceeding 50 cm3 in the UK?

Under the UK Global Tariff, imports under 8407.31 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on of a cylinder capacity not exceeding 50 cm3 in the EU?

Under the EU Combined Nomenclature, imports under 8407.31 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most of a cylinder capacity not exceeding 50 cm3?

China, with US$55.7m in 2024 (57% of world exports).

Which countries can export these goods to the UK duty-free?

175 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 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were United States (44%), Japan (15%) and United Kingdom (14%), out of total imports of £117.1k.