Subheading · Chapter 84 · Heading 8407

8407.90

8407.90: Spark-ignition reciprocating or rotary internal combustion: other engines

Other petrol engines

Official description Other engines

8407.90 is the HS subheading for other petrol engines, under heading 8407 in chapter 84.

What you pay

Importing into UK

Customs duty 2% – 4% · specific or compound duty standard rate · across 9 national lines depends on the country of origin
Additional duties and charges 6 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 90 00 00 Other engines p/st
  2. 8407 90 10 00 Of a cylinder capacity not exceeding 250 cm3 2%p/st
  3. 8407 90 10 10 Four-stroke petrol engines of a cylinder capacity of not more than 250 cm³ for use in the manufacture of garden equipment of heading 8432, 8433, 8436 or 8508 2%p/st
  4. 8407 90 10 40 Power unit with a two-stroke engine with: -an output of 900 w or more, but not more than 1 100 w, -a cylinder displacement of more than 24 cm³ but not more than 30 cm³, -a rotation speed of more than 8 400 rpm but not more than 8 600 rpm at maximum power, -an idling speed of more than 2 800 rpm but not more than 3 200 rpm, and -a fuel tank with a capacity of 0.5 l or more, for use in the manufacture of garden machinery and garden machinery components 2%p/st
  5. 8407 90 10 90 Other 2%p/st
  6. Of a cylinder capacity exceeding 250 cm3 p/st
  7. 8407 90 50 00 For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; motor vehicles of heading 8703; motor vehicles of heading 8704 with an engine of a cylinder capacity of less than 2 800 cm3; motor vehicles of heading 8705 p/st
  8. Other p/st
  9. 8407 90 80 00 Of a power not exceeding 10 kw 4%p/st
  10. 8407 90 80 10 Spark-ignition reciprocating or rotary internal combustion piston engines, having a cylinder capacity of not less than 300 cm³ and a power of not less than 6 kw or more but not more than 20.0 kw, for the manufacture of: - lawn mowers of subheadings 8433 11, 8433 19 and 8433 20, - tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower, - four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or - snowploughs and snow blowers of subheading 8430 20 4%p/st
  11. 8407 90 80 90 Other 4%p/st
  12. 8407 90 90 00 Of a power exceeding 10 kw 4%p/st
  13. 8407 90 90 10 Spark-ignition reciprocating or rotary internal combustion piston engines, having a cylinder capacity of not less than 300 cm³ and a power of not less than 6 kw or more but not more than 20.0 kw, for the manufacture of: -lawn mowers of subheadings 8433 11, 8433 19 and 8433 20, -tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower, -four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or -snowploughs and snow blowers of subheading 8430 20 4%p/st
  14. 8407 90 90 20 Compact liquid petroleum gas (lpg) engine system, with: - 6 cylinders, - an output of 75 kw or more, but not more than 80 kw, - inlet and exhaust valves modified to operate continuously in heavy duty applications, for use in the manufacture of vehicles of heading 8427 4%p/st
  15. 8407 90 90 90 Other 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 6

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Duty suspensionAutonomous suspension under end-use Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 4 of 9 lines
  • 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
  • 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)
    Tariff lines
    on 3 of 9 lines
  • Duty suspensionNon preferential duty under end-use 2%
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1430
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 9 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Tariff lines
    on 1 of 9 lines

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% – 4%
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£78.7m+37.1% · previous 12 months
Average import price£20.70 per kg
Jan 2024: £2.2mFeb 2024: £2.7mMar 2024: £2.6mApr 2024: £3.5mMay 2024: £3.1mJun 2024: £3.5mJul 2024: £1.7mAug 2024: £3.6mSept 2024: £4mOct 2024: £6.6mNov 2024: £5.2mDec 2024: £3.6mJan 2025: £2.5mFeb 2025: £2.2mMar 2025: £3.4mApr 2025: £3.2mMay 2025: £3.2mJun 2025: £8.5mJul 2025: £7.9mAug 2025: £7.2mSept 2025: £6.1mOct 2025: £6.6mNov 2025: £6.1mDec 2025: £4.4mJan 2026: £4.7mFeb 2026: £5.1mMar 2026: £7.2mApr 2026: £6.8mMay 2026: £8.2mJun 2026: £7.5mJul 2026: £8.2mAug 2026: £7.8m 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 £56.1m 71.2% +80.1%
China £6.1m 7.8% -2.3%
United States £5.8m 7.3% +10.2%
Thailand £3.3m 4.2% +6.2%
Germany £3m 3.9% +65%
Netherlands £1m 1.3% -0.7%
Belgium £875k 1.1% -13.6%
Italy £706k 0.9% +3.8%

Same subheading in other tariffs

World trade in 2024

8407.90 · US$3bn

Trade value (US$) no reported trade < US$161.6kUS$161.6k+US$3.7m+US$38.3m+> US$229.9m

Exports: 129
  1. China: US$1bn
  2. United States: US$482m
  3. Japan: US$247.4m
  4. Thailand: US$229.9m
  5. Canada: US$211.2m
  6. Germany: US$97.4m
  7. South Korea: US$82.3m
  8. Türkiye: US$76.9m
  9. Austria: US$69.1m
  10. Vietnam: US$67.1m
  11. Finland: US$65.3m
  12. Belgium: US$52.8m
  13. Poland: US$38.3m
  14. Mexico: US$29.3m
  15. Italy: US$25.2m
  16. United Kingdom: US$19.5m
  17. Israel: US$13.8m
  18. Netherlands: US$13.3m
  19. Switzerland: US$11.5m
  20. Norway: US$11.3m
  21. India: US$10.2m
  22. New Zealand: US$8.5m
  23. Bahrain: US$8.5m
  24. Spain: US$7.1m
  25. Romania: US$6.6m
  26. France: US$6m
  27. Indonesia: US$5.7m
  28. Malaysia: US$5.4m
  29. United Arab Emirates: US$4.2m
  30. Australia: US$3.9m
  31. Sweden: US$3.8m
  32. South Africa: US$3.7m
  33. Singapore: US$3.2m
  34. Czechia: US$2.1m
  35. Brazil: US$1.5m
  36. Taiwan: US$1.4m
  37. Hungary: US$1.2m
  38. Lithuania: US$1.1m
  39. Ireland: US$1.1m
  40. Serbia: US$1.1m
  41. Latvia: US$835.3k
  42. Russia: US$802k
  43. Saudi Arabia: US$759.5k
  44. Senegal: US$661.6k
  45. Pakistan: US$631k
  46. Nigeria: US$576.4k
  47. Denmark: US$524.2k
  48. Bahamas: US$520.8k
  49. Chile: US$482.7k
  50. Dominican Republic: US$391.4k
  51. Greece: US$357k
  52. Egypt: US$342.3k
  53. Kuwait: US$336.5k
  54. Croatia: US$294.1k
  55. Bangladesh: US$292.4k
  56. Guatemala: US$276.8k
  57. Tajikistan: US$244.3k
  58. Mozambique: US$205.3k
  59. Argentina: US$201.9k
  60. Ukraine: US$179.4k

Top exporters

RankCountryValueShare
1 China US$1bn 34.5%
2 United States US$482m 16.2%
3 Japan US$247.4m 8.3%
4 Thailand US$229.9m 7.7%
5 Canada US$211.2m 7.1%
6 Germany US$97.4m 3.3%
7 South Korea US$82.3m 2.8%
8 Türkiye US$76.9m 2.6%
9 Austria US$69.1m 2.3%
10 Vietnam US$67.1m 2.3%

Top importers

RankCountryValueShare
1 United States US$774.3m 26.1%
2 Vietnam US$195.5m 6.6%
3 Mexico US$171.7m 5.8%
4 China US$170.3m 5.7%
5 Canada US$158m 5.3%
6 Italy US$99.9m 3.4%
7 Japan US$95.5m 3.2%
8 Germany US$82.4m 2.8%
9 Uzbekistan US$72.5m 2.4%
10 Russia US$64.3m 2.2%

Binding rulings for similar goods 4

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.

  • H312118 U.S. CBP 18 October 2021 · 8407.90.90.10

    Application for Further Review of Protest No. 3801-20-102544; Classification of Unfinished Engines

  • N305729 U.S. CBP 4 September 2019 · 8407.90.10.10

    The tariff classification of engines for chipper shredder vacuums from China

  • N305139 U.S. CBP 1 August 2019 · 8407.90.10.10

    The tariff classification of lawn mower engines from China

  • N302189 U.S. CBP 8 February 2019 · 8407.90.90.10

    The tariff classification of engine assemblies from China

The UK Global Tariff divides subheading 8407.90 into 9 tariff lines; the duty is between 2% and 4% (average 3.3%).

In the EU Combined Nomenclature, subheading 8407.90 covers 4 tariff lines and the duty is between 2.7% and 4.2%.

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% – 4%.

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

Imports of other petrol engines into the UK came to £78.7m between September 2025 and August 2026 (up 37% on the year before); Austria supplied 71%, followed by China.

In 2024, countries exported other petrol engines worth US$3bn (−2.3% year on year).

The largest exporter was China (US$1bn), followed by the United States.

Products classified here

Questions and answers

What is the HS code for spark-ignition reciprocating or rotary internal combustion: other engines?

Spark-ignition reciprocating or rotary internal combustion: other engines fall under HS subheading 8407.90, 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 8407.90 from countries without a preferential agreement are charged at 2% to 4%, 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 8407.90 from countries without a preferential agreement are charged at 2.7% to 4.2%, 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…?

China, with US$1bn in 2024 (34.5% of world exports).

Which countries can export other petrol engines 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% – 4% applies. Pick a country above to see its rate.

Is there anti-dumping duty on other petrol engines?

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 other petrol engines from?

In the 12 months to August 2026, the largest suppliers were Austria (71%), China (8%) and United States (7%), out of total imports of £78.7m.