Subheading · Chapter 84 · Heading 8407

8407.32

8407.32: Of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3

Subheading 8407.32 belongs to heading 8407 (spark-ignition reciprocating or rotary internal combustion piston engines) in chapter 84.

What you pay

Importing into UK

Customs duty 2% standard rate · across 2 national lines 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 32 00 00 Of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3 p/st
  2. 8407 32 10 00 Of a cylinder capacity exceeding 50 cm3 but not exceeding 125 cm3 2%p/st
  3. 8407 32 90 00 Of a cylinder capacity exceeding 125 cm3 but not exceeding 250 cm3 2%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 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–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

last 12 months£2.3m-23% · previous 12 months
Average import price£40.84 per kg
Jan 2024: £620kFeb 2024: £647kMar 2024: £341kApr 2024: £282kMay 2024: £143kJun 2024: £130kJul 2024: £312kAug 2024: £74kSept 2024: £158kOct 2024: £87kNov 2024: £196kDec 2024: £35kJan 2025: £199kFeb 2025: £525kMar 2025: £371kApr 2025: £276kMay 2025: £408kJun 2025: £343kJul 2025: £319kAug 2025: £40kSept 2025: £121kOct 2025: £45kNov 2025: £232kDec 2025: £43kJan 2026: £234kFeb 2026: £163kMar 2026: £416kApr 2026: £197kMay 2026: £90kJun 2026: £405kJul 2026: £290kAug 2026: £40k 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
Austria £1.2m 51.6% -19%
Italy £619k 27.2% +32.1%
Denmark £123k 5.4% -16.3%
United States £120k 5.3% -29.5%
China £107k 4.7% -42.8%
Thailand £56k 2.5% +25.5%
Germany £20k 0.9% -87.5%
Sweden £16k 0.7% —

Same subheading in other tariffs

World trade in 2024

8407.32 · US$871m

Trade value (US$) no reported trade < US$25kUS$25k+US$426k+US$10m+> US$92m

Exports: 88
  1. China: US$413m
  2. India: US$128m
  3. Thailand: US$92m
  4. Indonesia: US$90m
  5. Vietnam: US$75m
  6. Italy: US$14m
  7. Taiwan: US$11m
  8. Austria: US$11m
  9. Japan: US$10m
  10. Poland: US$7m
  11. Sweden: US$4m
  12. United States: US$2m
  13. Denmark: US$2m
  14. Germany: US$1m
  15. France: US$1m
  16. Netherlands: US$902k
  17. Hong Kong SAR China: US$610k
  18. Belgium: US$575k
  19. Spain: US$539k
  20. United Kingdom: US$494k
  21. Canada: US$463k
  22. Papua New Guinea: US$426k
  23. South Korea: US$362k
  24. Greece: US$348k
  25. Türkiye: US$329k
  26. Czechia: US$318k
  27. Australia: US$247k
  28. Ireland: US$159k
  29. United Arab Emirates: US$159k
  30. Russia: US$152k
  31. Lithuania: US$142k
  32. New Zealand: US$120k
  33. Portugal: US$100k
  34. Switzerland: US$98k
  35. Norway: US$88k
  36. Mexico: US$81k
  37. Uganda: US$76k
  38. Estonia: US$58k
  39. Malaysia: US$50k
  40. Singapore: US$46k
  41. Brazil: US$30k
  42. Hungary: US$27k
  43. Curaçao: US$25k
  44. Latvia: US$25k
  45. South Africa: US$23k
  46. Romania: US$23k
  47. Slovenia: US$13k
  48. Philippines: US$13k
  49. Ghana: US$10k
  50. Saudi Arabia: US$10k
  51. Lebanon: US$9k
  52. Serbia: US$8k
  53. Tanzania: US$8k
  54. Bahamas: US$6k
  55. Bulgaria: US$5k
  56. Bermuda: US$5k
  57. Colombia: US$5k
  58. Morocco: US$4k
  59. Finland: US$4k
  60. Congo - Kinshasa: US$3k

Top exporters

RankCountryValueShare
1 China US$413m 47.5%
2 India US$128m 14.7%
3 Thailand US$92m 10.6%
4 Indonesia US$90m 10.4%
5 Vietnam US$75m 8.6%
6 Italy US$14m 1.6%
7 Taiwan US$11m 1.3%
8 Austria US$11m 1.3%
9 Japan US$10m 1.2%
10 Poland US$7m 0.8%

Top importers

RankCountryValueShare
1 Türkiye US$154m 17.7%
2 Cambodia US$81m 9.3%
3 Thailand US$64m 7.3%
4 Bangladesh US$53m 6.1%
5 Iran US$53m 6.1%
6 Italy US$43m 5%
7 Malaysia US$34m 3.9%
8 Algeria US$29m 3.3%
9 United Arab Emirates US$27m 3.2%
10 Vietnam US$25m 2.9%

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.

  • 7.5%median duty
  • 33number of duty-free countries (MFN)
  • 50%highest: Kiribati, Vietnam, Pakistan

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 2% 2023
Algeria 5% 2023
Angola 25% 0% – 50% 2023 · HS 2017
Anguilla 20% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 10% 2023
Aruba 17% 12% – 22% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 23% 0% – 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 5% 2023
Benin 7.5% 5% – 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 5% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 0% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 7.5% 5% – 10% 2023
Burundi 10% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 20% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 7.5% 5% – 10% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 3% 2023
Ecuador 5% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 20% 2023
Eswatini 0% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 2.7% 2023
Fiji 0% 2023
French Polynesia 13% 2023
Gabon 20% 2023
Gambia 7.5% 5% – 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 7.5% 5% – 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 7.5% 5% – 10% 2023
Guinea-Bissau 7.5% 5% – 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 10% 2023
Iran 12% 10% – 15% 2020 · HS 2017
Israel 6% 2022 · HS 2017
Jamaica 5% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 10% 2023
Kiribati 50% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 30% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 7.5% 5% – 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 3.5%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 0% 2021 · HS 2017
Malaysia 20% 5% – 30% 2023
Maldives 34% 0% – 50% 2023
Mali 7.5% 5% – 10% 2023
Mauritania 7.5% 5% – 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 2.5% 0% – 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Mongolia 5% 2023
Montserrat 25% 2023 · HS 2017
Morocco 29% 18% – 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 0% 2023
Niger 7.5% 5% – 10% 2023
Nigeria 7.5% 5% – 10% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 35% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 6% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 18% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 10% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 7.5% 5% – 10% 2023
Seychelles 10% 2023
Sierra Leone 7.5% 5% – 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 10% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 4.1%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 10% 2023
Thailand 10% 2023
Togo 7.5% 5% – 10% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 2.7% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 0% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 36% 30% – 45% 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
71321 Reciprocating internal combustion piston engines for propelling vehicles of division 78, group 722 & headings 744.14, 744.15 & 891.11 of a cylinder capacity not > 1,000 cc
End use (BEC Rev. 5)
Intermediate goods · BEC 511220
CPC 2.1 product
43121 Spark-ignition reciprocating internal combustion piston engines, of a cylinder capacity not exceeding 1000 cc
ISIC Rev. 4 activity
2910 Manufacture of motor vehicles

Earlier HS editions

HSCode
20178407.32changed
20128407.32changed
20078407.32changed
20028407.32changed
19968407.32changed
19928407.32changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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 Sanctions · Applies from:

    The Iran (Sanctions) (Amendment) Regulations 2026

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

Rule changes →

The UK Global Tariff divides subheading 8407.32 into 2 tariff lines; the duty is 2%.

In the EU Combined Nomenclature, subheading 8407.32 covers 2 tariff lines and the duty is 2.7%.

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 2%.

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

Imports of these goods into the UK came to £2.3m between September 2025 and August 2026 (down 23% on the year before); Austria supplied 52%, followed by Italy.

In 2024, countries exported these goods worth US$871m (−8.4% year on year).

The largest exporter was China (US$413m), followed by India.

Questions and answers

What is the HS code for of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3?

Of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3 fall under HS subheading 8407.32, part of heading 8407, in section XVI of the Harmonized System.

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

Under the UK Global Tariff, imports under 8407.32 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 exceeding 50 cm3 but not… in the EU?

Under the EU Combined Nomenclature, imports under 8407.32 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 exceeding 50 cm3 but not…?

China, with US$413m in 2024 (47.5% 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 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 Austria (52%), Italy (27%) and Denmark (5%), out of total imports of £2.3m.

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