Subheading · Chapter 84 · Heading 8428
8428.31: Specially designed for underground use
Subheading 8428.31 belongs to heading 8428 (other lifting, handling, loading or unloading machinery) in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8428 31 00 00 Specially designed for underground use 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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
Import requirements 2
- 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
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £161k | 30.8% | -12.5% |
 Türkiye | £148k | 28.4% | -63.3% |
 China | £137k | 26.2% | -94% |
 Ireland | £52k | 10% | +4,259.2% |
 Denmark | £12k | 2.2% | -85.6% |
 Netherlands | £10k | 1.8% | -93.1% |
 Finland | £2k | 0.4% | — |
 Austria | £0 | 0% | -100% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line Türkiye Free Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 20% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$179kUS$179k+US$1m+US$5m+> US$12m
Exports: 56
- China: US$58m
- Switzerland: US$12m
- Germany: US$10m
- Poland: US$6m
- United States: US$6m
- Czechia: US$5m
- Türkiye: US$4m
- Canada: US$3m
- Mexico: US$3m
- France: US$2m
- Italy: US$2m
- South Korea: US$2m
- South Africa: US$1m
- Spain: US$1m
- Israel: US$1m
- Netherlands: US$898k
- Finland: US$888k
- Australia: US$845k
- Russia: US$679k
- United Kingdom: US$489k
- Denmark: US$465k
- Taiwan: US$457k
- Morocco: US$341k
- India: US$322k
- Belgium: US$291k
- Slovakia: US$259k
- Austria: US$220k
- Chile: US$179k
- Croatia: US$112k
- Portugal: US$107k
- Japan: US$100k
- Singapore: US$73k
- United Arab Emirates: US$72k
- Thailand: US$70k
- Albania: US$60k
- Ecuador: US$60k
- Luxembourg: US$55k
- Costa Rica: US$53k
- Peru: US$50k
- Sweden: US$48k
- Slovenia: US$29k
- Norway: US$18k
- Greece: US$18k
- Indonesia: US$16k
- Malaysia: US$11k
- Ireland: US$7k
- Côte d’Ivoire: US$7k
- Tunisia: US$7k
- Azerbaijan: US$4k
- Nigeria: US$3k
- Latvia: US$600
- Panama: US$600
- Lithuania: US$500
- Kenya: US$400
- Kazakhstan: US$200
- Burundi: US$100
Trade value (US$) no reported trade < US$101kUS$101k+US$962k+US$4m+> US$8m
Imports: 115
- Russia: US$14m
- Austria: US$10m
- Türkiye: US$9m
- Singapore: US$8m
- United Kingdom: US$7m
- Canada: US$7m
- United States: US$5m
- India: US$5m
- Lesotho: US$5m
- Australia: US$4m
- Laos: US$4m
- Germany: US$4m
- Belgium: US$3m
- Japan: US$2m
- Saudi Arabia: US$2m
- China: US$2m
- Norway: US$2m
- Kazakhstan: US$2m
- Poland: US$2m
- Vietnam: US$2m
- Chile: US$2m
- France: US$1m
- Switzerland: US$1m
- Indonesia: US$1m
- Colombia: US$1m
- Iraq: US$1m
- Peru: US$1m
- Burkina Faso: US$997k
- Slovakia: US$962k
- Luxembourg: US$942k
- Egypt: US$896k
- Congo - Kinshasa: US$879k
- Taiwan: US$814k
- Sweden: US$708k
- Senegal: US$692k
- Mexico: US$626k
- Morocco: US$605k
- Thailand: US$453k
- Bahamas: US$452k
- Eswatini: US$437k
- Czechia: US$353k
- Papua New Guinea: US$302k
- Israel: US$268k
- Malaysia: US$260k
- Portugal: US$251k
- Spain: US$223k
- South Africa: US$172k
- Honduras: US$169k
- Greece: US$144k
- Zambia: US$143k
- Mongolia: US$136k
- Tanzania: US$126k
- Serbia: US$106k
- Gabon: US$104k
- Zimbabwe: US$102k
- Estonia: US$101k
- Netherlands: US$101k
- Brazil: US$84k
- Ireland: US$82k
- Pakistan: US$80k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$58m | 46.7% |
| 2 | Switzerland | US$12m | 9.7% |
| 3 | Germany | US$10m | 7.8% |
| 4 |  Poland | US$6m | 5.1% |
| 5 | United States | US$6m | 5.1% |
| 6 |  Czechia | US$5m | 3.9% |
| 7 | Türkiye | US$4m | 3.6% |
| 8 | Canada | US$3m | 2.6% |
| 9 | Mexico | US$3m | 2.1% |
| 10 |  France | US$2m | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Russia | US$14m | 11.3% |
| 2 | Austria | US$10m | 7.8% |
| 3 | Türkiye | US$9m | 6.9% |
| 4 |  Singapore | US$8m | 6.5% |
| 5 | United Kingdom | US$7m | 6.1% |
| 6 | Canada | US$7m | 5.5% |
| 7 | United States | US$5m | 4.2% |
| 8 |  India | US$5m | 4.1% |
| 9 |  Lesotho | US$5m | 4% |
| 10 |  Australia | US$4m | 3.6% |
Import duty on this product around the world 165
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.
- 5%median duty
- 64number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Nauru
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 20% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 14% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
| Australia | 5% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 1% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 35% | 2023 | |
 Bhutan | 0% | 2022 | |
 Bolivia | 5% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 14% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 5% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 10% | 2023 · HS 2017 | |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 5% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 0% | 2023 | |
 French Polynesia | 10% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 0% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 7.5% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 10% | 2020 · HS 2017 | |
 Israel | 6.7% | 5.4% – 8% | 2022 · HS 2017 |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
| Lesotho | 0% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malawi | 0% | 2021 · HS 2017 | |
 Malaysia | 5% | 2023 | |
 Maldives | 20% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 5% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 5% | 2023 | |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 25% | 2021 · HS 2017 | |
 Nepal | 5% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 0% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 6.7% | 5.4% – 8% | 2017 · HS 2017 |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 2% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 0% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
| Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 5% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 0% | 2023 | |
 Sri Lanka | 0% | 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 | 0% | 2023 | |
 Syria | 5% | 2020 · HS 2012 | |
 Tajikistan | 0% | 2021 · HS 2012 | |
 Tanzania | 0% | 2023 | |
 Thailand | 5% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 3% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 0% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 14% | 2023 · HS 2017 | |
 Vietnam | 5% | 2023 | |
 Wallis & Futuna | 10% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 15% | 2023 | |
 Zimbabwe | 0% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · 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
- 74472 Other continuous-action elevators & conveyors, specially designed for underground use
- End use (BEC Rev. 5)
- Capital goods · BEC 212010
- CPC 2.1 product
- 44411 Continuous-action elevators and conveyors, for goods or materials, specially designed for underground use
- ISIC Rev. 4 activity
- 2824 Manufacture of machinery for mining, quarrying and construction
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8428.31 | changed |
| 2012 | 8428.31 | changed |
| 2007 | 8428.31 | changed |
| 2002 | 8428.31 | changed |
| 1996 | 8428.31 | changed |
| 1992 | 8428.31 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
The UK Global Tariff has one tariff line for subheading 8428.31; the duty is duty-free.
Subheading 8428.31 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
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 these goods into the UK came to £522.4k between September 2025 and August 2026 (down 86% on the year before); Germany supplied 31%, followed by Türkiye.
In 2024, countries exported these goods worth US$123m (+0.8% year on year).
The largest exporter was China (US$58m), followed by Switzerland.
Questions and answers
What is the HS code for specially designed for underground use?
Specially designed for underground use fall under HS subheading 8428.31, part of heading 8428, in section XVI of the Harmonized System.
What is the import duty on specially designed for underground use in the UK?
Under the UK Global Tariff, imports under 8428.31 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 specially designed for underground use in the EU?
Under the EU Combined Nomenclature, imports under 8428.31 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most specially designed for underground use?
China, with US$58m in 2024 (46.7% 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 Free 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 Germany (31%), Türkiye (28%) and China (26%), out of total imports of £522.4k.