Subheading · Chapter 87 · Heading 8701
8701.91: Not exceeding 18 kW
Subheading 8701.91 belongs to heading 8701 (tractors (other than tractors of heading 8709)) in chapter 87.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8701 91 00 00 Not exceeding 18 kw p/st
- 8701 91 10 00 Agricultural tractors and forestry tractors, wheeled Freep/st
- 8701 91 90 00 Other 6%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 4
- 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 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
- Y950
- Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- Y124
- Y976
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free – 6% |
| 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 |
| CPTPP | Brunei | 1.2% |
| CPTPP | Malaysia | 1.2% |
| CPTPP | Japan | 2.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Japan | £3.1m | 34.9% | +28.4% |
 China | £1.6m | 18.1% | +11.7% |
 United States | £941k | 10.5% | +198.9% |
 India | £759k | 8.5% | -45.7% |
 Taiwan | £722k | 8% | -21.3% |
 Austria | £574k | 6.4% | — |
 Germany | £524k | 5.8% | -5.5% |
 Ireland | £215k | 2.4% | +177.9% |
Same subheading in other tariffs
EU Free – 7% Third-country duty 2 tariff lines · average 3.5% 
Türkiye Free – 7% Third-country duty 2 tariff lines · average 3.5% USA Free General (MFN) 2 tariff lines 
Canada Free General (MFN) 2 tariff lines 
Mexico Free – 5% General (MFN) 6 tariff lines · average 0.8% 
Brazil 14% General (MFN) 1 tariff line 
Argentina 14% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 4 tariff lines Japan Free General (MFN) 2 tariff lines Taiwan Free – 5% General (MFN) 3 tariff lines · average 3.3% 
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) 2 tariff lines 
Nigeria 5% – 10% General (MFN) 3 tariff lines · average 8.3% World trade in 2024
Trade value (US$) no reported trade < US$365kUS$365k+US$6m+US$23m+> US$109m
Exports: 86
- Japan: US$184m
- United States: US$124m
- South Korea: US$109m
- China: US$95m
- India: US$69m
- Germany: US$58m
- France: US$41m
- Netherlands: US$30m
- Italy: US$23m
- Thailand: US$17m
- Indonesia: US$16m
- United Kingdom: US$14m
- Poland: US$11m
- Belgium: US$10m
- Finland: US$10m
- Czechia: US$9m
- Spain: US$8m
- Canada: US$7m
- Hungary: US$7m
- Taiwan: US$7m
- Lithuania: US$6m
- Sweden: US$6m
- Bulgaria: US$6m
- Vietnam: US$5m
- Denmark: US$4m
- Brazil: US$4m
- Austria: US$3m
- South Africa: US$2m
- Australia: US$2m
- Mexico: US$1m
- Romania: US$1m
- Slovakia: US$1m
- Portugal: US$1m
- Ireland: US$1m
- Estonia: US$995k
- Norway: US$901k
- Singapore: US$872k
- Switzerland: US$804k
- Pakistan: US$554k
- Luxembourg: US$426k
- Türkiye: US$416k
- Greece: US$373k
- New Zealand: US$365k
- Latvia: US$351k
- Kazakhstan: US$306k
- Malaysia: US$303k
- Zambia: US$244k
- Malawi: US$243k
- Slovenia: US$192k
- Belarus: US$178k
- Moldova: US$117k
- Dominican Republic: US$106k
- United Arab Emirates: US$100k
- Kenya: US$90k
- Cambodia: US$88k
- Croatia: US$69k
- Serbia: US$64k
- Russia: US$62k
- Uganda: US$61k
- Andorra: US$47k
Trade value (US$) no reported trade < US$503kUS$503k+US$2m+US$10m+> US$32m
Imports: 180
- United States: US$194m
- Canada: US$151m
- France: US$54m
- Poland: US$49m
- Netherlands: US$35m
- Germany: US$32m
- Ukraine: US$28m
- Spain: US$20m
- Italy: US$19m
- Romania: US$18m
- Czechia: US$15m
- Belgium: US$15m
- Mexico: US$14m
- Russia: US$13m
- Vietnam: US$13m
- Türkiye: US$12m
- United Kingdom: US$11m
- Slovakia: US$10m
- Denmark: US$9m
- Brazil: US$8m
- Portugal: US$8m
- Australia: US$8m
- Ireland: US$7m
- Lithuania: US$7m
- Hungary: US$7m
- Switzerland: US$7m
- Malaysia: US$6m
- Thailand: US$6m
- Bulgaria: US$6m
- Estonia: US$6m
- Austria: US$6m
- Indonesia: US$6m
- Myanmar (Burma): US$5m
- Argentina: US$5m
- Dominican Republic: US$5m
- Greece: US$4m
- Latvia: US$4m
- Philippines: US$4m
- Egypt: US$3m
- Cambodia: US$3m
- Moldova: US$3m
- Finland: US$3m
- Japan: US$3m
- South Africa: US$2m
- Croatia: US$2m
- Slovenia: US$2m
- Guyana: US$2m
- Sweden: US$2m
- Serbia: US$2m
- Iraq: US$2m
- Georgia: US$2m
- Zambia: US$1m
- Norway: US$1m
- Panama: US$1m
- New Zealand: US$1m
- Uzbekistan: US$1m
- Bolivia: US$1m
- Iceland: US$1m
- Nigeria: US$1m
- Israel: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Japan | US$184m | 20.3% |
| 2 | United States | US$124m | 13.7% |
| 3 |  South Korea | US$109m | 12.1% |
| 4 | China | US$95m | 10.5% |
| 5 | India | US$69m | 7.7% |
| 6 | Germany | US$58m | 6.5% |
| 7 |  France | US$41m | 4.6% |
| 8 |  Netherlands | US$30m | 3.4% |
| 9 |  Italy | US$23m | 2.5% |
| 10 |  Thailand | US$17m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$194m | 21.5% |
| 2 | Canada | US$151m | 16.7% |
| 3 | France | US$54m | 5.9% |
| 4 |  Poland | US$49m | 5.4% |
| 5 | Netherlands | US$35m | 3.9% |
| 6 | Germany | US$32m | 3.5% |
| 7 |  Ukraine | US$28m | 3.1% |
| 8 |  Spain | US$20m | 2.2% |
| 9 | Italy | US$19m | 2.1% |
| 10 |  Romania | US$18m | 1.9% |
Import duty on this product around the world 152
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.
- 3.8%median duty
- 54number of duty-free countries (MFN)
- 35%highest: Maldives, Tuvalu, Nauru
152
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 10% | 2023 · HS 2017 | |
 Anguilla | 10% | 0% – 20% | 2021 · HS 2017 |
| Argentina | 14% | 2023 · HS 2017 | |
 Armenia | 8.3% | 5% – 10% | 2023 |
 Australia | 3.3% | 0% – 5% | 2023 |
 Azerbaijan | 1.7% | 0% – 5% | 2023 · HS 2017 |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 3% | 1% – 5% | 2023 · HS 2017 |
 Barbados | 2.5% | 0% – 5% | 2022 · HS 2017 |
 Belarus | 8.3% | 5% – 10% | 2021 · HS 2017 |
 Belize | 2.5% | 0% – 5% | 2023 |
 Benin | 5% | 2023 | |
 Bermuda | 18% | 0% – 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 | 7.5% | 0% – 15% | 2023 · HS 2017 |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 8% | 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 | 3% | 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) | 3.5% | 0% – 7% | 2023 |
 Fiji | 1.7% | 0% – 5% | 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 | 2.5% | 0% – 5% | 2023 · HS 2017 |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 10% | 2023 | |
 Indonesia | 15% | 2023 | |
 Iran | 10% | 5% – 15% | 2020 · HS 2017 |
 Israel | 4.7% | 0% – 7% | 2022 · HS 2017 |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 0% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 8.3% | 5% – 10% | 2021 · HS 2017 |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 2.5% | 0% – 5% | 2021 · HS 2017 |
 Liechtenstein | 0% | 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 | 1.7% | 0% – 5% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 0% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 5% | 2023 | |
 Myanmar (Burma) | 1.5% | 0% – 3% | 2023 · HS 2017 |
 Namibia | 0% | 2023 | |
 Nauru | 25% | 2021 · HS 2017 | |
 Nepal | 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 | 11% | 2023 | |
 Palestinian Territories | 4.7% | 0% – 7% | 2017 · HS 2017 |
 Panama | 5% | 0% – 10% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 0% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 8.3% | 5% – 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 | 6% | 0% – 8% | 2023 |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 2.5% | 0% – 5% | 2023 |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 2.5% | 0% – 5% | 2023 |
 Sudan | 5% | 0% – 10% | 2021 · HS 2017 |
| Switzerland | 0% | 2023 | |
 Tanzania | 0% | 2023 | |
| Thailand | 20% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 1.5% | 0% – 3% | 2023 · HS 2017 |
| Türkiye | 14% | 7% – 21% | 2023 |
 Tuvalu | 33% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
| Ukraine | 3.3% | 0% – 10% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 3% | 0% – 6% | 2023 |
| United States | 0% | 2023 | |
 Uruguay | 1% | 0% – 2% | 2023 · HS 2017 |
 Uzbekistan | 15% | 2021 · HS 2017 | |
 Vanuatu | 5% | 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
- 72249 Other wheeled tractors
- End use (BEC Rev. 5)
- Capital goods · BEC 512020
- CPC 2.1 product
- 44149 Other agricultural tractors
- ISIC Rev. 4 activity
- 2821 Manufacture of agricultural and forestry machinery
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8701.91 | unchanged |
| 2012 | 8701.90 | changed |
| 2007 | 8701.90 | changed |
| 2002 | 8701.90 | changed |
| 1996 | 8701.90 | changed |
| 1992 | 8701.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 4
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.
- N360787 U.S. CBP
The tariff classification of an autonomous tractor from Canada
- N360723 U.S. CBP
The tariff classification of four electric trailer dollies from Canada
- N319949 U.S. CBP
The tariff classification of a mini electric train and cars from Mexico
- 600011387 HMRC
A sub-compact utility tractor manufactured in Japan. This 1977 model features a 0.5L, 2-cyl, diesel engine with an engine power of 6.7kw and a horsepower of 9. The vehicle is designed for small-scale farming, gardening and agricultural tasks including planting and harvesting. The steel vehicle is…
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 497 commodity codes
Trade Tariff changes 2026-09-01 · Source: trade-tariff.service.gov.uk
- Sanctions · Applies from:
CELEX 32026R1846 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
CELEX 32026R1848 · Source: eur-lex.europa.eu
- Suspension · Applies from:
CELEX 32026R1463 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
- Tariff change
Trade Tariff news 5146 · Source: trade-tariff.service.gov.uk
Code history
Since 2017; before, these goods were classified under 8701.90.
The UK Global Tariff divides subheading 8701.91 into 2 tariff lines; the duty is between 0% and 6% (average 3%). 1 of them is duty-free.
In the EU Combined Nomenclature, subheading 8701.91 covers 2 tariff lines and the duty is between 0% and 7%. 1 of them is duty-free.
171 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 – 6%.
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 £9m between September 2025 and August 2026 (up 11% on the year before); Japan supplied 35%, followed by China.
In 2024, countries exported these goods worth US$902m (−11.9% year on year).
The largest exporter was Japan (US$184m), followed by the United States.
Questions and answers
What is the HS code for not exceeding 18 kW?
Not exceeding 18 kW fall under HS subheading 8701.91, part of heading 8701, in section XVII of the Harmonized System.
What is the import duty on not exceeding 18 kW in the UK?
Under the UK Global Tariff, imports under 8701.91 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on not exceeding 18 kW in the EU?
Under the EU Combined Nomenclature, imports under 8701.91 from countries without a preferential agreement are charged at 0% to 7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most not exceeding 18 kW?
Japan, with US$184m in 2024 (20.3% 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 Free – 6% 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 Japan (35%), China (18%) and United States (11%), out of total imports of £9m.