Subheading · Chapter 87 · Heading 8701

8701.23

8701.23: With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion

8701.23 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 10% standard rate · across 2 national lines 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 23 00 00 With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion p/st
  2. 8701 23 10 00 New 10%p/st
  3. 8701 23 90 00 Used 10%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 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 of fluorinated greenhouse gases
    Applies to goods from
    all countries
    Legal act
    517/2014
    Documents
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y053
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y926
    • 9066
    • C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • 9065
    • Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
    • Y950
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • Y124
    • Y976
    Tariff lines
    on 1 of 2 lines
  • 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
    Tariff lines
    on 1 of 2 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—10%
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–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–Japan agreement Japan Free
CPTPP Brunei 2%
CPTPP Malaysia 2%
CPTPP Japan 6%

UK: imports by month

Same subheading in other tariffs

World trade in 2024

8701.23 · US$184m

Trade value (US$) no reported trade < US$346kUS$346k+US$1m+US$3m+> US$51m

Exports: 44
  1. China: US$91m
  2. United States: US$51m
  3. Germany: US$15m
  4. Netherlands: US$5m
  5. Poland: US$3m
  6. Hungary: US$2m
  7. Italy: US$2m
  8. France: US$2m
  9. Croatia: US$2m
  10. Czechia: US$2m
  11. Sweden: US$1m
  12. Belgium: US$1m
  13. United Kingdom: US$1m
  14. Bulgaria: US$945k
  15. Australia: US$911k
  16. South Africa: US$863k
  17. Spain: US$740k
  18. Norway: US$587k
  19. Portugal: US$523k
  20. Türkiye: US$362k
  21. Slovakia: US$346k
  22. Romania: US$322k
  23. Israel: US$254k
  24. Finland: US$213k
  25. Bosnia & Herzegovina: US$130k
  26. Ireland: US$107k
  27. Serbia: US$68k
  28. Austria: US$63k
  29. Denmark: US$62k
  30. Lithuania: US$55k
  31. Slovenia: US$28k
  32. Mexico: US$21k
  33. South Korea: US$21k
  34. Japan: US$18k
  35. Algeria: US$10k
  36. Thailand: US$10k
  37. Switzerland: US$7k
  38. Mozambique: US$7k
  39. Taiwan: US$5k
  40. Luxembourg: US$5k
  41. India: US$3k
  42. Estonia: US$0
  43. Greece: US$0
  44. Latvia: US$0

Top exporters

RankCountryValueShare
1 China US$91m 49.4%
2 United States US$51m 27.8%
3 Germany US$15m 8.4%
4 Netherlands US$5m 2.5%
5 Poland US$3m 1.4%
6 Hungary US$2m 1%
7 Italy US$2m 1%
8 France US$2m 0.9%
9 Croatia US$2m 0.9%
10 Czechia US$2m 0.8%

Top importers

RankCountryValueShare
1 Nigeria US$85m 46%
2 Mexico US$20m 11.1%
3 Chile US$12m 6.7%
4 Dominican Republic US$11m 5.9%
5 Peru US$9m 4.6%
6 South Korea US$8m 4.4%
7 Slovenia US$5m 2.5%
8 Spain US$3m 1.5%
9 Jordan US$3m 1.4%
10 Romania US$2m 1.4%

Import duty on this product around the world 92

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
  • 26number of duty-free countries (MFN)
  • 35%highest: Bermuda, Maldives, Botswana

92

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 2.5% 0% – 5% 2023
Armenia 10% 5% – 13% 2023
Australia 5% 2023
Bahamas 0% 2022
Bahrain 5% 2023
Belize 5% 2023
Benin 5% 2023
Bermuda 35% 2023
Bhutan 0% 2022
Bosnia & Herzegovina 10% 2022
Botswana 23% 20% – 25% 2023
Burkina Faso 5% 2023
Burundi 0% 2023
Cameroon 10% 2023
Canada 6.1% 2023
Central African Republic 10% 2023
Chad 10% 2023
China 6% 2023
Congo - Brazzaville 10% 2023
Costa Rica 0% 2023
Dominican Republic 0% 2023
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 23% 20% – 25% 2023
European Union (27 countries) 16% 2023
Fiji 2.5% 0% – 5% 2023
French Polynesia 0% 2023
Gabon 10% 2023
Gambia 5% 2023
Ghana 5% 2023
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 9.7% 5% – 13% 2023
Kenya 13% 0% – 25% 2023
Kuwait 5% 2023
Lesotho 23% 20% – 25% 2023
Liberia 5% 2023
Macao SAR China 0% 2023
Madagascar 0% 2023
Malaysia 15% 0% – 30% 2023
Maldives 35% 2023
Mali 5% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 13% 2.5% – 18% 2023
Mozambique 5% 2023
Namibia 23% 20% – 25% 2023
Nepal 5% 2023
New Zealand 1.7% 0% – 5% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 7.5% 5% – 10% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 16% 11% – 20% 2023
Panama 0% 2023
Philippines 3% 2023
Qatar 5% 2023
Rwanda 5% 0% – 10% 2023
Saudi Arabia 15% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
South Africa 23% 20% – 25% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Vincent & the Grenadines 5% 2023
Switzerland 2.8%* 2023
Tanzania 5% 0% – 10% 2023
Thailand 20% 2023
Togo 5% 2023
Türkiye 16% 2023
Uganda 0% 2023
United Arab Emirates 5% 2023
United Kingdom 10% 2023
United States 4% 2023
Vanuatu 5% 2023
Vietnam 2.5% 0% – 5% 2023
Zambia 0% 2023
Zimbabwe 0% 2023

Tariff data years 2022–2023; 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
7832 Road tractors for semi-trailers
End use (BEC Rev. 5)
Capital goods · BEC 512020
CPC 2.1 product
49111 Road tractors for semi-trailers
ISIC Rev. 4 activity
2910 Manufacture of motor vehicles

Earlier HS editions

HSCode
20178701.20changed
20128701.20changed
20078701.20changed
20028701.20changed
19968701.20changed
19928701.20changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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. GB Tariff change

    UK Trade Tariff: measure changes on 497 commodity codes

    Trade Tariff changes 2026-09-01 · Source: trade-tariff.service.gov.uk

  2. 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

  3. 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

  4. 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

  5. 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

  6. 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

  7. GB Tariff change

    Missing Tariff Preference added to Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for Australia and Brunei. Stop Press – 11 March 2026

    Trade Tariff news 5146 · Source: trade-tariff.service.gov.uk

Rule changes →

Code history

Since 2022; before, these goods were classified under 8701.20.

In the UK Global Tariff, subheading 8701.23 covers 2 tariff lines and the duty is 10%.

The EU Combined Nomenclature divides subheading 8701.23 into 2 tariff lines; the duty is 16%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 10%; 171 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.

World trade in these goods reached US$184m in 2024, up 88.7% on 2023.

China was the largest exporter with 49.4% of the total, ahead of the United States.

Questions and answers

What is the HS code for with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion?

With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion fall under HS subheading 8701.23, part of heading 8701, in section XVII of the Harmonized System.

What is the import duty on with both spark-ignition internal combustion… in the UK?

Under the UK Global Tariff, imports under 8701.23 from countries without a preferential agreement are charged at 10%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on with both spark-ignition internal combustion… in the EU?

Under the EU Combined Nomenclature, imports under 8701.23 from countries without a preferential agreement are charged at 16%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most with both spark-ignition internal combustion…?

China, with US$91m in 2024 (49.4% of world exports).

Which countries can export these goods to the UK duty-free?

171 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 10% 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.

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