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 from Barbados

Customs duty Free preferential rate · CARIFORUM · across 2 national lines
Additional duties and charges — Import requirements: 3
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 Freep/st
  3. 8701 91 90 00 Other Free6%

Additional duties and import rulesBarbados

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 3

  • Import controlPhytosanitary Certificate (import)
    Applies to goods from
    Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica, Antigua & Barbuda, Argentina, Armenia, Aruba, Australia, Austria, Azerbaijan, Bahamas, Bahrain, Bangladesh, Barbados, Belarus, Belgium, Belize, Benin, Bermuda, Bhutan, Bolivia, Bosnia & Herzegovina, Botswana, Bouvet Island, Brazil, British Indian Ocean Territory, British Virgin Islands, Brunei, Bulgaria, Burkina Faso, Burundi, Cambodia, Cameroon, Canada, Cape Verde, Caribbean Netherlands, Cayman Islands, Central African Republic, Chad, Chile, China, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Congo - Brazzaville, Congo - Kinshasa, Cook Islands, Costa Rica, Côte d’Ivoire, Croatia, Cuba, Curaçao, Cyprus, Czechia, Denmark, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eritrea, Estonia, Eswatini, Ethiopia, Falkland Islands, Faroe Islands, Fiji, Finland, France, French Guiana, French Polynesia, French Southern Territories, Gabon, Gambia, Georgia, Germany, Ghana, Gibraltar, Greece, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Guyana, Haiti, Heard & McDonald Islands, Honduras, Hong Kong SAR China, Hungary, Iceland, India, Indonesia, Iran, Iraq, Ireland, Isle of Man, Israel, Italy, Jamaica, Japan, Jersey, Jordan, Kazakhstan, Kenya, Kiribati, Kuwait, Kyrgyzstan, Laos, Latvia, Lebanon, Lesotho, Liberia, Libya, Liechtenstein, Lithuania, Luxembourg, Macao SAR China, Madagascar, Malawi, Malaysia, Maldives, Mali, Malta, Marshall Islands, Martinique, Mauritania, Mauritius, Mayotte, Mexico, Micronesia, Moldova, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Mozambique, Myanmar (Burma), Namibia, Nauru, Nepal, Netherlands, New Caledonia, New Zealand, Nicaragua, Niger, Nigeria, Niue, Norfolk Island, North Korea, North Macedonia, Northern Mariana Islands, Norway, Oman, Pakistan, Palau, Palestinian Territories, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Pitcairn Islands, Poland, Portugal, Puerto Rico, Qatar, Réunion, Romania, Russia, Rwanda, Samoa, San Marino, São Tomé & Príncipe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Singapore, Sint Maarten, Slovakia, Slovenia, Solomon Islands, Somalia, South Africa, South Georgia & South Sandwich Islands, South Korea, South Sudan, Spain, Sri Lanka, St Barthélemy, St Helena, St Kitts & Nevis, St Lucia, St Martin, St Pierre & Miquelon, St Vincent & the Grenadines, Sudan, Suriname, Svalbard & Jan Mayen, Sweden, Switzerland, Syria, Taiwan, Tajikistan, Tanzania, Thailand, Timor-Leste, Togo, Tokelau, Tonga, Trinidad & Tobago, Tunisia, Türkiye, Turkmenistan, Turks & Caicos Islands, Tuvalu, Uganda, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, US Outlying Islands, US Virgin Islands, Uzbekistan, Vanuatu, Vatican City, Venezuela, Vietnam, Wallis & Futuna, Western Sahara, Yemen, Zambia, Zimbabwe
    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 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

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

World trade in 2024

8701.91 · US$902m

Trade value (US$) no reported trade < US$365kUS$365k+US$6m+US$23m+> US$109m

Exports: 86
  1. Japan: US$184m
  2. United States: US$124m
  3. South Korea: US$109m
  4. China: US$95m
  5. India: US$69m
  6. Germany: US$58m
  7. France: US$41m
  8. Netherlands: US$30m
  9. Italy: US$23m
  10. Thailand: US$17m
  11. Indonesia: US$16m
  12. United Kingdom: US$14m
  13. Poland: US$11m
  14. Belgium: US$10m
  15. Finland: US$10m
  16. Czechia: US$9m
  17. Spain: US$8m
  18. Canada: US$7m
  19. Hungary: US$7m
  20. Taiwan: US$7m
  21. Lithuania: US$6m
  22. Sweden: US$6m
  23. Bulgaria: US$6m
  24. Vietnam: US$5m
  25. Denmark: US$4m
  26. Brazil: US$4m
  27. Austria: US$3m
  28. South Africa: US$2m
  29. Australia: US$2m
  30. Mexico: US$1m
  31. Romania: US$1m
  32. Slovakia: US$1m
  33. Portugal: US$1m
  34. Ireland: US$1m
  35. Estonia: US$995k
  36. Norway: US$901k
  37. Singapore: US$872k
  38. Switzerland: US$804k
  39. Pakistan: US$554k
  40. Luxembourg: US$426k
  41. Türkiye: US$416k
  42. Greece: US$373k
  43. New Zealand: US$365k
  44. Latvia: US$351k
  45. Kazakhstan: US$306k
  46. Malaysia: US$303k
  47. Zambia: US$244k
  48. Malawi: US$243k
  49. Slovenia: US$192k
  50. Belarus: US$178k
  51. Moldova: US$117k
  52. Dominican Republic: US$106k
  53. United Arab Emirates: US$100k
  54. Kenya: US$90k
  55. Cambodia: US$88k
  56. Croatia: US$69k
  57. Serbia: US$64k
  58. Russia: US$62k
  59. Uganda: US$61k
  60. Andorra: US$47k

Top exporters

RankCountryValueShare
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

RankCountryValueShare
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%

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 7 May 2026 · 8701.91.50.00

    The tariff classification of an autonomous tractor from Canada

  • N360723 U.S. CBP 24 April 2026 · 8701.91.50.00

    The tariff classification of four electric trailer dollies from Canada

  • N319949 U.S. CBP 30 June 2021 · 8701.91.50.00

    The tariff classification of a mini electric train and cars from Mexico

  • 600011387 HMRC 11 October 2024 – 10 October 2027 · 8701 91 10 00

    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.

  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. 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 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.