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%

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.