Subheading · Chapter 84 · Heading 8424

8424.82

8424.82: Mechanical appliances: other appliances, agricultural or horticultural

Agricultural sprayers and irrigation

Official description Agricultural or horticultural

8424.82 is the HS subheading for agricultural sprayers and irrigation, under heading 8424 in chapter 84.

What you pay

Importing into UK

Customs duty Free 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. 8424 82 00 00 Agricultural or horticultural
  2. 8424 82 10 00 Watering appliances Free
  3. 8424 82 90 00 Other Free

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 restricted goods and technologies
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
    Tariff lines
    on 1 of 2 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
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£33m+32.2% · previous 12 months
Average import price£5.33 per kg
Jan 2024: £1.5mFeb 2024: £3.1mMar 2024: £3.2mApr 2024: £2.3mMay 2024: £2.1mJun 2024: £2.4mJul 2024: £1.9mAug 2024: £908kSept 2024: £1.1mOct 2024: £1.2mNov 2024: £784kDec 2024: £1.4mJan 2025: £2mFeb 2025: £1.9mMar 2025: £3.1mApr 2025: £3.5mMay 2025: £3.7mJun 2025: £2.5mJul 2025: £2.3mAug 2025: £1.4mSept 2025: £986kOct 2025: £1.6mNov 2025: £2mDec 2025: £1.6mJan 2026: £2.1mFeb 2026: £5.1mMar 2026: £3.4mApr 2026: £3.5mMay 2026: £3.4mJun 2026: £4.2mJul 2026: £2.6mAug 2026: £2.5m 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
China £6.4m 19.5% +37.3%
Italy £4.1m 12.3% +37.4%
Ireland £3.8m 11.4% +9.3%
Mexico £3.4m 10.4% +29.6%
Germany £3.1m 9.4% +0.5%
United States £2.9m 8.9% +30.6%
France £2.1m 6.3% +134%
Austria £1.6m 4.9% +68.8%

Same subheading in other tariffs

World trade in 2024

8424.82 · US$2.3bn

Trade value (US$) no reported trade < US$443.3kUS$443.3k+US$5.8m+US$47.6m+> US$183.1m

Exports: 129
  1. United States: US$485.4m
  2. China: US$310.9m
  3. Türkiye: US$190.3m
  4. Italy: US$183.1m
  5. Mexico: US$152m
  6. Spain: US$148.9m
  7. Saudi Arabia: US$129.4m
  8. Israel: US$97.6m
  9. France: US$85.2m
  10. Germany: US$69.7m
  11. Austria: US$56.5m
  12. South Africa: US$47.7m
  13. United Arab Emirates: US$47.6m
  14. India: US$29.2m
  15. Netherlands: US$26.3m
  16. Greece: US$18.6m
  17. Dominican Republic: US$18.3m
  18. Brazil: US$17.7m
  19. Taiwan: US$17.7m
  20. Bulgaria: US$15.9m
  21. Czechia: US$13.7m
  22. Denmark: US$13.3m
  23. Romania: US$13.1m
  24. Poland: US$12.9m
  25. Sweden: US$9.3m
  26. Canada: US$9m
  27. United Kingdom: US$8.7m
  28. Hungary: US$8.5m
  29. Portugal: US$8.5m
  30. Belgium: US$7m
  31. Japan: US$6.8m
  32. Slovakia: US$5.8m
  33. Australia: US$5.3m
  34. El Salvador: US$4.9m
  35. Ireland: US$4.4m
  36. Chile: US$3.7m
  37. South Korea: US$3.7m
  38. Thailand: US$3.4m
  39. Peru: US$2.8m
  40. Morocco: US$2.8m
  41. Vietnam: US$2.6m
  42. Hong Kong SAR China: US$1.6m
  43. Kazakhstan: US$1.5m
  44. Switzerland: US$1.4m
  45. Russia: US$1.2m
  46. Malaysia: US$1.1m
  47. Serbia: US$1.1m
  48. Mozambique: US$967.4k
  49. New Zealand: US$958.8k
  50. Estonia: US$921.3k
  51. Slovenia: US$906.7k
  52. Finland: US$775.5k
  53. Singapore: US$767.1k
  54. Kenya: US$734.6k
  55. Egypt: US$650.3k
  56. Zimbabwe: US$632k
  57. Lithuania: US$590.6k
  58. Panama: US$570.1k
  59. Jordan: US$538.8k
  60. Guatemala: US$498.8k

Top exporters

RankCountryValueShare
1 United States US$485.4m 20.9%
2 China US$310.9m 13.4%
3 Türkiye US$190.3m 8.2%
4 Italy US$183.1m 7.9%
5 Mexico US$152m 6.5%
6 Spain US$148.9m 6.4%
7 Saudi Arabia US$129.4m 5.6%
8 Israel US$97.6m 4.2%
9 France US$85.2m 3.7%
10 Germany US$69.7m 3%

Top importers

RankCountryValueShare
1 Mexico US$222.6m 9.6%
2 United States US$149.6m 6.4%
3 Iraq US$126.8m 5.5%
4 Canada US$120.1m 5.2%
5 France US$102.9m 4.4%
6 Australia US$94.2m 4.1%
7 Romania US$77.1m 3.3%
8 Spain US$73.2m 3.2%
9 Egypt US$71.1m 3.1%
10 Germany US$67.7m 2.9%

Binding rulings for similar goods 16

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.

  • N358340 U.S. CBP 19 February 2026 · 8424.82.00.20

    The tariff classification of the Garden Drip Watering Kit and the Garden Tower from China

  • N338681 U.S. CBP 13 March 2024 · 8424.82.00.90

    The tariff classification of a hydroponic planter system from China

  • N332367 U.S. CBP 5 May 2023 · 8424.82.00.90

    The tariff classification of a Hydroponic Growing System from Canada

  • N329655 U.S. CBP 14 December 2022 · 8424.82.00.90

    The tariff classification of a hydroponic growing system from China

  • N314689 U.S. CBP 9 October 2020 · 8424.82.00.90

    The tariff classification of Home and Garden Backpack Sprayers from China

  • N310819 U.S. CBP 6 April 2020 · 8424.82.00.90

    The tariff classification of lawn impulse sprinklers from China

  • 600011476 HMRC 10 October 2024 – 9 October 2027 · 8424 82 10 00

    A garden hose pipe set. A flat 15m garden hose with spray gun. Comes with a convenient easy wind storage reel that has a built-in handle and stand. The flexible hose is seamless with minimum burst pressure 12kgs and is not re-enforced with any other material. The Inner material is PVC and the…

  • 600010339 HMRC 22 April 2024 – 21 April 2027 · 8424 82 10 00

    This product is a modular hydroponic planter used for growing a variety of different plants indoors (fruit, vegetables, microgreens, herbs, flowers, succulents, etc), through automated watering and lighting. It is made of plastic (ABS, Nylon, PET), metal (Aluminium, Stainless Steel), bamboo,…

  • 600009073 HMRC 15 November 2023 – 14 November 2026 · 8424 82 10 00

    An automatic watering system for an orchid plant pot. It is FDM 3D printed from PET (Polyethylene terephthalate) and PETG ( Polyethylene terephthalate glycol) and made up of two sections. The top section is where the plant is inserted, and the bottom stores water and has a small 12V pump attached.…

16 rulings in total for this code

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. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/244 of 3 February 2026 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of high-pressure seamless steel cylinders originating in People’s Republic of China

    CELEX 32026R0244 · Source: eur-lex.europa.eu

Rule changes →

Code history

Since 2017; before, these goods were classified under 8424.81.

The UK Global Tariff divides subheading 8424.82 into 2 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 8424.82 covers 2 tariff lines and the duty is 1.7%.

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 Free.

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

Imports of agricultural sprayers and irrigation into the UK came to £33m between September 2025 and August 2026 (up 32% on the year before); China supplied 20%, followed by Italy.

In 2024, countries exported agricultural sprayers and irrigation worth US$2.3bn (−1.4% year on year).

The largest exporter was the United States (US$485.4m), followed by China.

Products classified here

Questions and answers

What is the HS code for mechanical appliances: other appliances, agricultural or horticultural?

Mechanical appliances: other appliances, agricultural or horticultural fall under HS subheading 8424.82, part of heading 8424, in section XVI of the Harmonized System.

What is the import duty on mechanical appliances in the UK?

Under the UK Global Tariff, imports under 8424.82 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on mechanical appliances in the EU?

Under the EU Combined Nomenclature, imports under 8424.82 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most mechanical appliances?

The United States, with US$485.4m in 2024 (20.9% of world exports).

Which countries can export agricultural sprayers and irrigation 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 Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on agricultural sprayers and irrigation?

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 agricultural sprayers and irrigation from?

In the 12 months to August 2026, the largest suppliers were China (20%), Italy (12%) and Ireland (11%), out of total imports of £33m.