Subheading · Chapter 87 · Heading 8701

8701.94

8701.94: Exceeding 75 kW but not exceeding 130 kW

Tractors 75-130 kW

8701.94 is the HS subheading for tractors 75-130 kW, under heading 8701 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: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8701 94 00 00 Exceeding 75 kw but not exceeding 130 kw p/st
  2. 8701 94 10 00 Agricultural tractors and forestry tractors, wheeled Freep/st
  3. 8701 94 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 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)—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–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

last 12 months£297.4m+44.2% · previous 12 months
Average import price£10.89 per kg
Jan 2024: £23.9mFeb 2024: £27.6mMar 2024: £24.5mApr 2024: £27.4mMay 2024: £24.3mJun 2024: £22.6mJul 2024: £22.1mAug 2024: £5.1mSept 2024: £11.8mOct 2024: £9.6mNov 2024: £17.3mDec 2024: £16.1mJan 2025: £5.8mFeb 2025: £11.7mMar 2025: £31.1mApr 2025: £28.9mMay 2025: £24mJun 2025: £17mJul 2025: £22.9mAug 2025: £10.2mSept 2025: £15mOct 2025: £20.9mNov 2025: £26.2mDec 2025: £27.8mJan 2026: £21.7mFeb 2026: £36.7mMar 2026: £33mApr 2026: £16.7mMay 2026: £26.9mJun 2026: £29.1mJul 2026: £28.4mAug 2026: £15.1m 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
Germany £150.8m 50.7% +35.7%
France £58.9m 19.8% +39.7%
Italy £39.7m 13.4% +88%
Finland £17.9m 6% +48.3%
Austria £8.6m 2.9% +192.7%
Japan £8.6m 2.9% +178.3%
India £5.3m 1.8% +104.5%
Ireland £1.6m 0.5% -31%

Same subheading in other tariffs

World trade in 2024

8701.94 · US$7bn

Trade value (US$) no reported trade < US$519kUS$519k+US$14m+US$149m+> US$637m

Exports: 103
  1. Germany: US$3bn
  2. Italy: US$734m
  3. France: US$696m
  4. United Kingdom: US$637m
  5. China: US$305m
  6. Japan: US$295m
  7. Mexico: US$293m
  8. Finland: US$272m
  9. Austria: US$262m
  10. India: US$172m
  11. Türkiye: US$149m
  12. United States: US$116m
  13. Brazil: US$110m
  14. Belgium: US$95m
  15. Netherlands: US$59m
  16. South Korea: US$51m
  17. Belarus: US$30m
  18. Sweden: US$22m
  19. Poland: US$22m
  20. Canada: US$21m
  21. Spain: US$19m
  22. Czechia: US$19m
  23. Switzerland: US$18m
  24. Denmark: US$17m
  25. South Africa: US$15m
  26. Hungary: US$14m
  27. Bulgaria: US$14m
  28. Norway: US$10m
  29. Lithuania: US$10m
  30. Ireland: US$9m
  31. Slovakia: US$8m
  32. Slovenia: US$8m
  33. Estonia: US$7m
  34. Romania: US$7m
  35. Kazakhstan: US$6m
  36. Serbia: US$5m
  37. Luxembourg: US$3m
  38. Pakistan: US$3m
  39. Croatia: US$2m
  40. Thailand: US$2m
  41. Australia: US$2m
  42. Portugal: US$2m
  43. Moldova: US$1m
  44. Latvia: US$1m
  45. New Zealand: US$1m
  46. Greece: US$996k
  47. Zambia: US$667k
  48. Paraguay: US$641k
  49. North Macedonia: US$631k
  50. Malaysia: US$522k
  51. Ukraine: US$519k
  52. United Arab Emirates: US$439k
  53. Honduras: US$422k
  54. Costa Rica: US$356k
  55. Ecuador: US$316k
  56. Kenya: US$271k
  57. Cyprus: US$266k
  58. Tunisia: US$243k
  59. Georgia: US$241k
  60. Morocco: US$214k

Top exporters

RankCountryValueShare
1 Germany US$3bn 35.5%
2 Italy US$734m 10.4%
3 France US$696m 9.9%
4 United Kingdom US$637m 9%
5 China US$305m 4.3%
6 Japan US$295m 4.2%
7 Mexico US$293m 4.2%
8 Finland US$272m 3.8%
9 Austria US$262m 3.7%
10 India US$172m 2.4%

Top importers

RankCountryValueShare
1 United States US$2bn 25.9%
2 France US$819m 11.6%
3 United Kingdom US$291m 4.1%
4 Türkiye US$284m 4%
5 Spain US$258m 3.7%
6 Germany US$258m 3.7%
7 Poland US$245m 3.5%
8 Italy US$229m 3.2%
9 Canada US$224m 3.2%
10 Belgium US$193m 2.7%

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.

  • 4.1%median duty
  • 53number of duty-free countries (MFN)
  • 35%highest: Maldives, Tuvalu, Nauru

152

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 5% 2023
Angola 10% 2023 · HS 2017
Anguilla 10% 0% – 20% 2021 · HS 2017
Argentina 7% 0% – 14% 2023 · HS 2017
Armenia 8% 2% – 10% 2023
Australia 2.5% 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% 2% – 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 7% 0% – 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 1.3% 0% – 5% 2023
Kenya 0% 2023
Kuwait 5% 2023
Kyrgyzstan 8% 2% – 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 0.8% 0% – 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 4.3% 2.5% – 18% 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% 2% – 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 0.7% 0% – 2% 2023 · HS 2017
Uzbekistan 12% 5% – 15% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 7% 0% – 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

HSCode
20178701.94unchanged
20128701.90changed
20078701.90changed
20028701.90changed
19968701.90changed
19928701.90changed

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 2017; before, these goods were classified under 8701.90.

In the UK Global Tariff, subheading 8701.94 covers 2 tariff lines and the duty is between 0% and 6%. 1 of them is duty-free.

The EU Combined Nomenclature divides subheading 8701.94 into 2 tariff lines; the duty is between 0% and 7% (average 3.5%). 1 of them is duty-free.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free – 6%; 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.

In the 12 months to August 2026, the UK imported tractors 75-130 kW worth £297.4m (up 44% on the year before), at an average of £10.89 per kg; Germany supplied 51%, followed by France.

World trade in tractors 75-130 kW reached US$7bn in 2024, down 27.4% on 2023.

Germany was the largest exporter with 35.5% of the total, ahead of Italy.

Questions and answers

What is the HS code for exceeding 75 kW but not exceeding 130 kW?

Exceeding 75 kW but not exceeding 130 kW fall under HS subheading 8701.94, part of heading 8701, in section XVII of the Harmonized System.

What is the import duty on exceeding 75 kW but not exceeding 130 kW in the UK?

Under the UK Global Tariff, imports under 8701.94 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 exceeding 75 kW but not exceeding 130 kW in the EU?

Under the EU Combined Nomenclature, imports under 8701.94 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 exceeding 75 kW but not exceeding 130 kW?

Germany, with US$3bn in 2024 (35.5% of world exports).

Which countries can export tractors 75-130 kW 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 tractors 75-130 kW?

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 tractors 75-130 kW from?

In the 12 months to August 2026, the largest suppliers were Germany (51%), France (20%) and Italy (13%), out of total imports of £297.4m.

Download as CSV Follow changes (RSS)