Subheading · Chapter 87 · Heading 8701

8701.91

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

Customs duty Free – 6% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8701 91 00 00 Not exceeding 18 kw p/st
  2. 8701 91 10 00 Agricultural tractors and forestry tractors, wheeled Free+2p/st
  3. 8701 91 90 00 Other 6%+2p/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 control
    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 schemeCountriesRate
standard rate (no agreement)—Free – 6%
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–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–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL Free
UK–South Africa agreement South Africa Free
CPTPP Brunei 1.2%
CPTPP Malaysia 1.2%
CPTPP Japan 2.5%

UK: imports by month

last 12 months£9m+10.9% · previous 12 months
Average import price£6.13 per kg
Jan 2024: £679kFeb 2024: £401kMar 2024: £800kApr 2024: £638kMay 2024: £471kJun 2024: £481kJul 2024: £557kAug 2024: £1.1mSept 2024: £743kOct 2024: £506kNov 2024: £436kDec 2024: £574kJan 2025: £685kFeb 2025: £949kMar 2025: £403kApr 2025: £622kMay 2025: £1.1mJun 2025: £542kJul 2025: £879kAug 2025: £674kSept 2025: £945kOct 2025: £805kNov 2025: £568kDec 2025: £594kJan 2026: £1mFeb 2026: £556kMar 2026: £784kApr 2026: £708kMay 2026: £1.2mJun 2026: £492kJul 2026: £649kAug 2026: £702k 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
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

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

8701.91 · US$902.1m

Trade value (US$) no reported trade < US$365.3kUS$365.3k+US$5.7m+US$22.7m+> US$108.7m

Exports: 86
  1. Japan: US$183.5m
  2. United States: US$124m
  3. South Korea: US$108.7m
  4. China: US$95m
  5. India: US$69.4m
  6. Germany: US$58.3m
  7. France: US$41.4m
  8. Netherlands: US$30.3m
  9. Italy: US$22.7m
  10. Thailand: US$17.4m
  11. Indonesia: US$15.6m
  12. United Kingdom: US$13.8m
  13. Poland: US$11.1m
  14. Belgium: US$10.3m
  15. Finland: US$10.1m
  16. Czechia: US$9.1m
  17. Spain: US$8.3m
  18. Canada: US$6.8m
  19. Hungary: US$6.7m
  20. Taiwan: US$6.6m
  21. Lithuania: US$6m
  22. Sweden: US$5.7m
  23. Bulgaria: US$5.5m
  24. Vietnam: US$5.2m
  25. Denmark: US$4.4m
  26. Brazil: US$3.7m
  27. Austria: US$3m
  28. South Africa: US$2.3m
  29. Australia: US$1.9m
  30. Mexico: US$1.5m
  31. Romania: US$1.4m
  32. Slovakia: US$1.3m
  33. Portugal: US$1.2m
  34. Ireland: US$1.1m
  35. Estonia: US$995k
  36. Norway: US$900.9k
  37. Singapore: US$872.4k
  38. Switzerland: US$804.1k
  39. Pakistan: US$553.7k
  40. Luxembourg: US$426.2k
  41. Türkiye: US$416.3k
  42. Greece: US$373.1k
  43. New Zealand: US$365.3k
  44. Latvia: US$350.8k
  45. Kazakhstan: US$306.4k
  46. Malaysia: US$303.1k
  47. Zambia: US$244.4k
  48. Malawi: US$242.5k
  49. Slovenia: US$192k
  50. Belarus: US$177.7k
  51. Moldova: US$117.1k
  52. Dominican Republic: US$106.2k
  53. United Arab Emirates: US$99.6k
  54. Kenya: US$89.7k
  55. Cambodia: US$88.3k
  56. Croatia: US$68.8k
  57. Serbia: US$63.8k
  58. Russia: US$62.1k
  59. Uganda: US$60.8k
  60. Andorra: US$46.5k

Top exporters

RankCountryValueShare
1 Japan US$183.5m 20.3%
2 United States US$124m 13.7%
3 South Korea US$108.7m 12.1%
4 China US$95m 10.5%
5 India US$69.4m 7.7%
6 Germany US$58.3m 6.5%
7 France US$41.4m 4.6%
8 Netherlands US$30.3m 3.4%
9 Italy US$22.7m 2.5%
10 Thailand US$17.4m 1.9%

Top importers

RankCountryValueShare
1 United States US$193.5m 21.5%
2 Canada US$151m 16.7%
3 France US$53.6m 5.9%
4 Poland US$48.6m 5.4%
5 Netherlands US$35.3m 3.9%
6 Germany US$31.8m 3.5%
7 Ukraine US$27.9m 3.1%
8 Spain US$20.2m 2.2%
9 Italy US$18.8m 2.1%
10 Romania US$17.5m 1.9%

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.

172 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$902.1m (−11.9% year on year).

The largest exporter was Japan (US$183.5m), 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$183.5m in 2024 (20.3% of world exports).

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

172 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.