Subheading · Chapter 84 · Heading 8432
8432.90: Agricultural, horticultural or forestry machinery for soil: parts
Parts of soil preparation machinery
Official description Parts
8432.90 is the HS subheading for parts of soil preparation machinery, under heading 8432 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8432 90 00 00 Parts 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 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 |
|---|---|---|---|
 China | £12.4m | 17.8% | +11.7% |
 Germany | £12m | 17.3% | -8.4% |
 Italy | £8.3m | 12% | -9.3% |
 Netherlands | £5.6m | 8% | -55.9% |
 France | £5.4m | 7.8% | +1.1% |
 Ireland | £5.3m | 7.7% | +18.5% |
 United States | £2.7m | 3.8% | -3.8% |
 Denmark | £2.3m | 3.4% | +11.7% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$243kUS$243k+US$12m+US$65m+> US$189m
Exports: 142
- Germany: US$605m
- China: US$386m
- Italy: US$344m
- United States: US$220m
- France: US$189m
- Canada: US$133m
- Netherlands: US$127m
- Poland: US$119m
- Czechia: US$105m
- India: US$100m
- Spain: US$81m
- Austria: US$75m
- Hungary: US$73m
- Türkiye: US$65m
- Belgium: US$65m
- Brazil: US$64m
- Sweden: US$64m
- Denmark: US$45m
- United Kingdom: US$38m
- Romania: US$26m
- Norway: US$25m
- Lithuania: US$24m
- Singapore: US$21m
- Mexico: US$19m
- Slovakia: US$19m
- Latvia: US$18m
- Japan: US$17m
- Croatia: US$17m
- Russia: US$14m
- Taiwan: US$13m
- Finland: US$13m
- Argentina: US$13m
- South Korea: US$12m
- United Arab Emirates: US$12m
- Bulgaria: US$12m
- Serbia: US$11m
- Slovenia: US$11m
- Thailand: US$11m
- Ireland: US$10m
- Australia: US$10m
- Estonia: US$7m
- Portugal: US$7m
- South Africa: US$7m
- New Zealand: US$6m
- Ukraine: US$5m
- Switzerland: US$4m
- Vietnam: US$3m
- Philippines: US$3m
- Greece: US$2m
- Kazakhstan: US$2m
- Sudan: US$1m
- Luxembourg: US$1m
- Malaysia: US$1m
- Belarus: US$1m
- Azerbaijan: US$1m
- Israel: US$945k
- Colombia: US$885k
- Hong Kong SAR China: US$764k
- Botswana: US$715k
- Bosnia & Herzegovina: US$667k
Trade value (US$) no reported trade < US$990kUS$990k+US$9m+US$36m+> US$95m
Imports: 204
- Germany: US$395m
- United States: US$350m
- France: US$330m
- Canada: US$203m
- Poland: US$142m
- Russia: US$138m
- Italy: US$95m
- Austria: US$94m
- United Kingdom: US$87m
- Netherlands: US$81m
- Spain: US$74m
- Czechia: US$72m
- Ukraine: US$64m
- Denmark: US$58m
- Australia: US$57m
- Belgium: US$54m
- Sweden: US$49m
- Japan: US$45m
- Hungary: US$44m
- Romania: US$42m
- Brazil: US$36m
- China: US$34m
- Belarus: US$33m
- Lithuania: US$30m
- Thailand: US$29m
- Portugal: US$29m
- Kazakhstan: US$28m
- South Africa: US$28m
- Switzerland: US$27m
- Bulgaria: US$25m
- Ireland: US$24m
- Mexico: US$22m
- Latvia: US$22m
- Slovakia: US$21m
- Vietnam: US$19m
- Türkiye: US$18m
- Kyrgyzstan: US$18m
- Paraguay: US$16m
- Greece: US$15m
- United Arab Emirates: US$15m
- Nigeria: US$14m
- New Zealand: US$14m
- Finland: US$13m
- Norway: US$13m
- South Korea: US$12m
- Myanmar (Burma): US$11m
- India: US$11m
- Estonia: US$11m
- Croatia: US$11m
- Serbia: US$10m
- Argentina: US$9m
- Uzbekistan: US$9m
- Azerbaijan: US$8m
- Uruguay: US$8m
- Slovenia: US$8m
- Chile: US$8m
- Luxembourg: US$7m
- Indonesia: US$5m
- Bolivia: US$5m
- Moldova: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$605m | 18.4% |
| 2 | China | US$386m | 11.8% |
| 3 | Italy | US$344m | 10.5% |
| 4 | United States | US$220m | 6.7% |
| 5 | France | US$189m | 5.7% |
| 6 |  Canada | US$133m | 4% |
| 7 | Netherlands | US$127m | 3.9% |
| 8 |  Poland | US$119m | 3.6% |
| 9 |  Czechia | US$105m | 3.2% |
| 10 |  India | US$100m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$395m | 12% |
| 2 | United States | US$350m | 10.7% |
| 3 | France | US$330m | 10% |
| 4 | Canada | US$203m | 6.2% |
| 5 | Poland | US$142m | 4.3% |
| 6 |  Russia | US$138m | 4.2% |
| 7 | Italy | US$95m | 2.9% |
| 8 |  Austria | US$94m | 2.9% |
| 9 | United Kingdom | US$87m | 2.6% |
| 10 | Netherlands | US$81m | 2.5% |
Binding rulings for similar goods 8
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.
- H348950 U.S. CBP
Ruling request concerning the tariff classification of wheel and tire assemblies for use in lawn and garden spreaders
- N314382 U.S. CBP
The tariff classification of parts of agricultural tow-behind rotary tillers from China.
- N313735 U.S. CBP
The tariff classification of parts of agricultural tow-behind seeders from China.
- N312964 U.S. CBP
The tariff classification of a Gearbox Assembly for Fertilizer Spreaders from China.
- N309280 U.S. CBP
The tariff classification of a hub and shaft assembly from China.
- N306401 U.S. CBP
The tariff classification of parts of an aerator and a lawn mower from China.
- 600010158 HMRC
This is a bearing hub kit for use with seed-drilling machinery fitted to tractors. The kit comprises of the bearing hub assembly and a nut. The Kit serves as a link between the seed drill discs and the main frame of the seed drill, enabling free rotation of the discs which create channels in the…
8 rulings in total for this code
The UK Global Tariff has one tariff line for subheading 8432.90; the duty is duty-free.
Subheading 8432.90 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 parts of soil preparation machinery into the UK came to £69.5m between September 2025 and August 2026 (down 9% on the year before); China supplied 18%, followed by Germany.
In 2024, countries exported parts of soil preparation machinery worth US$3bn (−20.6% year on year).
The largest exporter was Germany (US$605m), followed by China.
Questions and answers
What is the HS code for agricultural, horticultural or forestry machinery for soil: parts?
Agricultural, horticultural or forestry machinery for soil: parts fall under HS subheading 8432.90, part of heading 8432, in section XVI of the Harmonized System.
What is the import duty on agricultural, horticultural or forestry machinery… in the UK?
Under the UK Global Tariff, imports under 8432.90 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 agricultural, horticultural or forestry machinery… in the EU?
Under the EU Combined Nomenclature, imports under 8432.90 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 agricultural, horticultural or forestry machinery…?
Germany, with US$605m in 2024 (18.4% of world exports).
Which countries can export parts of soil preparation machinery 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 parts of soil preparation machinery?
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 parts of soil preparation machinery from?
In the 12 months to August 2026, the largest suppliers were China (18%), Germany (17%) and Italy (12%), out of total imports of £69.5m.