Subheading · Chapter 84 · Heading 8432
8432.42: Manure spreaders and fertiliser distributors: fertiliser distributors
Official description Fertiliser distributors
8432.42 is a six-digit subheading of heading 8432, agricultural, horticultural or forestry machinery for soil preparation or…, chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8432 42 00 00 Fertiliser distributors Freep/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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
Import requirements 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlPhytosanitary Certificate (import)
- Applies to goods from
- Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla and 241 more
- Legal act
- 2020 No. 1527
- Documents
- N851
- 901Y
- C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- 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 | £9.3m | 45.2% | +101% |
 Netherlands | £2.4m | 11.6% | +99% |
 Ireland | £2.1m | 10.4% | +25.4% |
 United States | £1.4m | 7% | +15% |
 Denmark | £1.1m | 5.3% | -42.4% |
 Hungary | £994k | 4.8% | +66.6% |
 China | £907k | 4.4% | -52.4% |
 France | £659k | 3.2% | +371.4% |
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 General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil 20% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 5% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$243kUS$243k+US$2m+US$14m+> US$30m
Exports: 82
- Germany: US$105m
- China: US$41m
- Netherlands: US$30m
- United States: US$22m
- Denmark: US$22m
- Italy: US$19m
- France: US$16m
- Canada: US$14m
- Ireland: US$14m
- Brazil: US$12m
- Türkiye: US$9m
- Switzerland: US$9m
- Poland: US$6m
- Spain: US$4m
- Hungary: US$4m
- Austria: US$4m
- United Kingdom: US$3m
- India: US$3m
- Taiwan: US$3m
- Israel: US$2m
- New Zealand: US$2m
- South Africa: US$2m
- Mexico: US$2m
- Czechia: US$2m
- Bulgaria: US$1m
- Argentina: US$1m
- South Korea: US$894k
- Belgium: US$799k
- Croatia: US$669k
- Slovenia: US$514k
- Sweden: US$511k
- Indonesia: US$460k
- Japan: US$426k
- Ukraine: US$413k
- Belarus: US$374k
- Kazakhstan: US$358k
- Australia: US$344k
- Romania: US$326k
- Lithuania: US$293k
- Finland: US$290k
- Uruguay: US$243k
- Malaysia: US$239k
- Portugal: US$187k
- Thailand: US$172k
- North Macedonia: US$126k
- Serbia: US$122k
- Russia: US$119k
- Greece: US$105k
- Estonia: US$101k
- Luxembourg: US$100k
- Chile: US$100k
- Latvia: US$84k
- Colombia: US$78k
- Slovakia: US$60k
- Iran: US$53k
- Vietnam: US$36k
- Marshall Islands: US$34k
- Norway: US$34k
- Guatemala: US$33k
- Moldova: US$32k
Trade value (US$) no reported trade < US$247kUS$247k+US$2m+US$6m+> US$22m
Imports: 156
- France: US$34m
- United States: US$29m
- Zambia: US$28m
- Australia: US$25m
- Canada: US$22m
- Germany: US$21m
- United Kingdom: US$17m
- Poland: US$14m
- Russia: US$13m
- Netherlands: US$7m
- Spain: US$7m
- Ukraine: US$7m
- Austria: US$6m
- Romania: US$6m
- Czechia: US$6m
- Japan: US$6m
- Ireland: US$6m
- Paraguay: US$6m
- Norway: US$6m
- Belgium: US$5m
- China: US$5m
- Italy: US$5m
- Lithuania: US$5m
- Bulgaria: US$4m
- Uruguay: US$4m
- Greece: US$3m
- Switzerland: US$3m
- South Africa: US$3m
- Denmark: US$3m
- Hungary: US$3m
- Chile: US$3m
- Belarus: US$2m
- Slovakia: US$2m
- Latvia: US$2m
- Croatia: US$2m
- New Zealand: US$2m
- Serbia: US$2m
- Pakistan: US$2m
- Sweden: US$2m
- Slovenia: US$1m
- Finland: US$1m
- Türkiye: US$1m
- Colombia: US$1m
- Brazil: US$1m
- Kazakhstan: US$1m
- Uzbekistan: US$1m
- South Korea: US$1m
- Malaysia: US$1m
- Thailand: US$889k
- Iraq: US$888k
- Argentina: US$857k
- Indonesia: US$771k
- Moldova: US$729k
- Zimbabwe: US$724k
- Bolivia: US$700k
- Nigeria: US$654k
- Mauritius: US$609k
- Mexico: US$591k
- Bosnia & Herzegovina: US$591k
- Congo - Kinshasa: US$573k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$105m | 29% |
| 2 | China | US$41m | 11.5% |
| 3 | Netherlands | US$30m | 8.3% |
| 4 | United States | US$22m | 6.2% |
| 5 | Denmark | US$22m | 6.2% |
| 6 |  Italy | US$19m | 5.3% |
| 7 | France | US$16m | 4.4% |
| 8 | Canada | US$14m | 3.9% |
| 9 | Ireland | US$14m | 3.8% |
| 10 | Brazil | US$12m | 3.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | France | US$34m | 9.5% |
| 2 | United States | US$29m | 7.9% |
| 3 |  Zambia | US$28m | 7.8% |
| 4 |  Australia | US$25m | 7% |
| 5 | Canada | US$22m | 6% |
| 6 | Germany | US$21m | 5.8% |
| 7 | United Kingdom | US$17m | 4.6% |
| 8 |  Poland | US$14m | 3.8% |
| 9 |  Russia | US$13m | 3.6% |
| 10 | Netherlands | US$7m | 2% |
Import duty on this product around the world 150
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.
- 0%median duty
- 86number of duty-free countries (MFN)
- 45%highest: Bahamas, Nauru, Maldives
150
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
| Argentina | 14% | 2023 · HS 2017 | |
 Armenia | 0% | 2023 | |
| Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 1% | 2023 · HS 2017 | |
 Barbados | 0% | 2022 · HS 2017 | |
 Belarus | 0% | 2021 · HS 2017 | |
 Belize | 0% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 0% | 2022 | |
 Bolivia | 0% | 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 | 0% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 0% | 2023 · HS 2017 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 4% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 0% | 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 | 5% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 2% | 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 | 0% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Guatemala | 0% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 0% | 2023 · HS 2017 | |
 Haiti | 0% | 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 | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 0% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 0% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 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 | 0% | 2023 | |
 Malawi | 0% | 2021 · HS 2017 | |
 Malaysia | 0% | 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 | 0% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 0% | 2023 | |
 Myanmar (Burma) | 0% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 25% | 2021 · HS 2017 | |
 Nepal | 1% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 0% | 2023 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 2% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 5% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 0% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 5% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 5% | 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 | 0% | 2023 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 0% | 2023 | |
 Sudan | 0% | 2021 · HS 2017 | |
| Switzerland | 0% | 2023 | |
 Tanzania | 0% | 2023 | |
 Thailand | 5% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
| Türkiye | 10% | 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 | 10% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 14% | 2023 · HS 2017 | |
 Vietnam | 5% | 2023 | |
 Yemen | 5% | 2017 · HS 2017 | |
| Zambia | 0% | 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
- 72112 Seeders, planters, transplanters; fertilizer distributors & manure spreaders (other than hand tools)
- End use (BEC Rev. 5)
- Capital goods · BEC 112010
- CPC 2.1 product
- 44114 Manure spreaders and fertilizer distributors
- ISIC Rev. 4 activity
- 2821 Manufacture of agricultural and forestry machinery
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8432.42 | changed |
| 2012 | 8432.40 | changed |
| 2007 | 8432.40 | changed |
| 2002 | 8432.40 | changed |
| 1996 | 8432.40 | changed |
| 1992 | 8432.40 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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.
- 600012656 HMRC
Agricultural self-propelled crop sprayer vehicle, that sprays fertiliser or water by the use of nozzles on arable crops or grassland. It has a chassis, engine, boom and 4 wheels. The cab is constructed of steel, with tinted, panoramic glass. It has a 28mm stainless steel spray line and a stainless…
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.
- Tariff change
UK Trade Tariff: measure changes on 433 commodity codes
Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk
- Anti-dumping
FR Doc. 2026-05000 · 91 FR 12570 · Source: federalregister.gov
Code history
Since 2017; before, these goods were classified under 8432.40.
Subheading 8432.42 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 8432.42; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported these goods worth £20.5m (up 32% on the year before), at an average of £11.85 per kg; Germany supplied 45%, followed by Netherlands.
World trade in these goods reached US$361m in 2024, down 26% on 2023.
Germany was the largest exporter with 29% of the total, ahead of China.
Products classified here
Questions and answers
What is the HS code for manure spreaders and fertiliser distributors: fertiliser distributors?
Manure spreaders and fertiliser distributors: fertiliser distributors fall under HS subheading 8432.42, part of heading 8432, in section XVI of the Harmonized System.
What is the import duty on manure spreaders and fertiliser distributors in the UK?
Under the UK Global Tariff, imports under 8432.42 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 manure spreaders and fertiliser distributors in the EU?
Under the EU Combined Nomenclature, imports under 8432.42 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 manure spreaders and fertiliser distributors?
Germany, with US$105m in 2024 (29% 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 (45%), Netherlands (12%) and Ireland (10%), out of total imports of £20.5m.
Typical products
Everyday names, not part of the legal text.