Subheading · Chapter 87 · Heading 8701

8701.10

8701.10: Tractors (other than tractors of heading 8709): single axle tractors

Official description Single axle tractors

8701.10 is a six-digit subheading of heading 8701, tractors (other than tractors of heading 8709), chapter 87.

What you pay

Importing into UK

Customs duty 2% standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8701 10 00 00 Single axle tractors 2%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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 3

  • 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
    Iraq, Russia, Ukraine
    Legal act
    S.I. 2020/707, 2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
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£1.5m-30.7% · previous 12 months
Average import price£3.75 per kg
Jan 2024: £200kFeb 2024: £88kMar 2024: £712kApr 2024: £222kMay 2024: £439kJun 2024: £152kJul 2024: £181kAug 2024: £139kSept 2024: £130kOct 2024: £130kNov 2024: £110kDec 2024: £86kJan 2025: £107kFeb 2025: £184kMar 2025: £155kApr 2025: £228kMay 2025: £507kJun 2025: £199kJul 2025: £216kAug 2025: £98kSept 2025: £118kOct 2025: £83kNov 2025: £259kDec 2025: £340kJan 2026: £44kFeb 2026: £98kMar 2026: £54kApr 2026: £62kMay 2026: £59kJun 2026: £120kJul 2026: £132kAug 2026: £122k 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
Italy £429k 28.8% -45.9%
Spain £240k 16.1% -57.3%
Switzerland £192k 12.9% +1,036%
China £170k 11.4% +24.6%
Denmark £117k 7.8% +5%
Germany £73k 4.9% —
France £71k 4.8% +170.8%
Ireland £49k 3.3% -76.7%

Same subheading in other tariffs

World trade in 2024

8701.10 · US$434m

Trade value (US$) no reported trade < US$283kUS$283k+US$2m+US$14m+> US$41m

Exports: 100
  1. China: US$118m
  2. Thailand: US$55m
  3. United States: US$41m
  4. Japan: US$25m
  5. Germany: US$24m
  6. Saudi Arabia: US$17m
  7. India: US$14m
  8. Switzerland: US$14m
  9. Sweden: US$14m
  10. Italy: US$14m
  11. United Kingdom: US$13m
  12. France: US$11m
  13. South Africa: US$8m
  14. Brazil: US$7m
  15. Denmark: US$5m
  16. South Korea: US$5m
  17. Czechia: US$4m
  18. Spain: US$4m
  19. Netherlands: US$3m
  20. Belgium: US$3m
  21. Austria: US$3m
  22. Romania: US$3m
  23. Canada: US$2m
  24. Türkiye: US$2m
  25. Australia: US$2m
  26. Mexico: US$2m
  27. Slovenia: US$1m
  28. Pakistan: US$1m
  29. Indonesia: US$1m
  30. Malaysia: US$1m
  31. Lithuania: US$1m
  32. Hungary: US$808k
  33. Singapore: US$767k
  34. Ireland: US$674k
  35. New Zealand: US$624k
  36. Belarus: US$577k
  37. Vietnam: US$552k
  38. Poland: US$539k
  39. Croatia: US$534k
  40. Guatemala: US$465k
  41. Luxembourg: US$449k
  42. Greece: US$373k
  43. Serbia: US$372k
  44. El Salvador: US$351k
  45. Zimbabwe: US$345k
  46. Bulgaria: US$322k
  47. Bahrain: US$309k
  48. Niger: US$300k
  49. Taiwan: US$299k
  50. Kyrgyzstan: US$283k
  51. United Arab Emirates: US$271k
  52. Russia: US$239k
  53. Finland: US$238k
  54. North Macedonia: US$219k
  55. Senegal: US$195k
  56. Chile: US$186k
  57. Morocco: US$167k
  58. Portugal: US$163k
  59. Mozambique: US$163k
  60. Estonia: US$125k

Top exporters

RankCountryValueShare
1 China US$118m 27.3%
2 Thailand US$55m 12.8%
3 United States US$41m 9.4%
4 Japan US$25m 5.8%
5 Germany US$24m 5.5%
6 Saudi Arabia US$17m 4%
7 India US$14m 3.3%
8 Switzerland US$14m 3.3%
9 Sweden US$14m 3.2%
10 Italy US$14m 3.1%

Top importers

RankCountryValueShare
1 Saudi Arabia US$81m 18.8%
2 Laos US$36m 8.4%
3 Bangladesh US$28m 6.5%
4 United Arab Emirates US$17m 3.9%
5 Cambodia US$14m 3.3%
6 Mexico US$14m 3.2%
7 Canada US$13m 3%
8 Ukraine US$12m 2.7%
9 Nigeria US$11m 2.6%
10 Germany US$8m 1.9%

Import duty on this product around the world 164

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.

  • 3%median duty
  • 62number of duty-free countries (MFN)
  • 60%highest: Kiribati, Bermuda, Maldives

164

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 10% 2023 · HS 2017
Anguilla 10% 0% – 20% 2021 · HS 2017
Antigua & Barbuda 2.5% 0% – 5% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 10% 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 2.5% 0% – 5% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 2.5% 0% – 5% 2023
Benin 5% 2023
Bermuda 35% 2023
Bhutan 0% 2022
Bolivia 0% 2023 · HS 2017
Bosnia & Herzegovina 10% 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 3% 0% – 6% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 11% 0% – 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 9% 2023
Colombia 0% 2023 · HS 2017
Comoros 5% 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 2.5% 0% – 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 7.5% 0% – 10% 2021 · HS 2017
European Union (27 countries) 3% 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
Grenada 2.5% 0% – 5% 2023 · HS 2012
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 10% 2023
Indonesia 18% 10% – 35% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 10% 2023
Kenya 0% 2023
Kiribati 60% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 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 2.1%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 0% 2023
Malawi 0% 2021 · HS 2017
Malaysia 2.5% 0% – 5% 2023
Maldives 35% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 8% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 0% 2023 · HS 2017
Namibia 0% 2023
Nauru 15% 2021 · HS 2017
Nepal 3% 1% – 5% 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 30% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 2.6% 2.5% – 3% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 0% 2023
Samoa 0% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 2.5% 0% – 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 2.5% 0% – 5% 2023
Sudan 0% 2021 · HS 2017
Suriname 2.5% 0% – 5% 2023 · HS 2007
Switzerland 2.6%* 2023
Syria 3% 1% – 5% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 0% 2023
Thailand 20% 2023
Togo 5% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 20% 2023
Tuvalu 33% 2017 · HS 2017
Uganda 0% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 0% 2023
Uruguay 2% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 20% 10% – 30% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zimbabwe 0% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
72241 Pedestrian-controlled tractors
End use (BEC Rev. 5)
Capital goods · BEC 512020
CPC 2.1 product
44141 Pedestrian controlled tractors
ISIC Rev. 4 activity
2821 Manufacture of agricultural and forestry machinery

Earlier HS editions

HSCode
20178701.10unchanged
20128701.10unchanged
20078701.10unchanged
20028701.10unchanged
19968701.10unchanged
19928701.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 2

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.

  • N360723 U.S. CBP 24 April 2026 · 8701.10.01.00

    The tariff classification of four electric trailer dollies from Canada

  • N314786 U.S. CBP 15 October 2020 · 8701.10.01.00

    The tariff classification of single-axle tractor from China

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 Sanctions · Applies from:

    Council Regulation (EU) 2026/1846 of 23 July 2026 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

    CELEX 32026R1846 · Source: eur-lex.europa.eu

  2. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/1848 of 23 July 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R1848 · Source: eur-lex.europa.eu

  3. EU Suspension · Applies from:

    Council Regulation (EU) 2026/1463 of 25 June 2026 amending Regulation (EU) 2021/2278 suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 of the European Parliament and of the Council on certain agricultural and industrial products

    CELEX 32026R1463 · Source: eur-lex.europa.eu

  4. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  5. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

  6. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/428 of 25 February 2026 imposing a definitive anti-dumping duty on imports of steel road wheels originating in the People’s Republic of China following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

    CELEX 32026R0428 · Source: eur-lex.europa.eu

Rule changes →

Subheading 8701.10 is a single line in the UK Global Tariff, where the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 8701.10; the duty is 3%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 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 £1.5m (down 31% on the year before), at an average of £3.75 per kg; Italy supplied 29%, followed by Spain.

World trade in these goods reached US$434m in 2024, down 6% on 2023.

China was the largest exporter with 27.3% of the total, ahead of Thailand.

Questions and answers

What is the HS code for tractors (other than tractors of heading 8709): single axle tractors?

Tractors (other than tractors of heading 8709): single axle tractors fall under HS subheading 8701.10, part of heading 8701, in section XVII of the Harmonized System.

What is the import duty on tractors (other than tractors of heading 8709)… in the UK?

Under the UK Global Tariff, imports under 8701.10 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on tractors (other than tractors of heading 8709)… in the EU?

Under the EU Combined Nomenclature, imports under 8701.10 from countries without a preferential agreement are charged at 3%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most tractors (other than tractors of heading 8709)…?

China, with US$118m in 2024 (27.3% 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 2% 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 Italy (29%), Spain (16%) and Switzerland (13%), out of total imports of £1.5m.

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