Subheading · Chapter 87 · Heading 8701

8701.95

8701.95: Other, of an engine power: exceeding 130 kW

Tractors over 130 kW

Official description Exceeding 130 kW

8701.95 is the HS subheading for tractors over 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 95 00 00 Exceeding 130 kw p/st
  2. 8701 95 10 00 Agricultural tractors and forestry tractors, wheeled Freep/st
  3. 8701 95 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£484.5m+28.8% · previous 12 months
Average import price£13.56 per kg
Jan 2024: £33.1mFeb 2024: £63.2mMar 2024: £67.9mApr 2024: £50.8mMay 2024: £42mJun 2024: £44.8mJul 2024: £34.5mAug 2024: £11.3mSept 2024: £35.2mOct 2024: £16.3mNov 2024: £29.3mDec 2024: £43.5mJan 2025: £9.4mFeb 2025: £25.5mMar 2025: £31.5mApr 2025: £40.9mMay 2025: £36.1mJun 2025: £39.2mJul 2025: £54.1mAug 2025: £15.1mSept 2025: £32.4mOct 2025: £35.5mNov 2025: £36.8mDec 2025: £55mJan 2026: £26.3mFeb 2026: £48.6mMar 2026: £48.3mApr 2026: £32.2mMay 2026: £42.2mJun 2026: £57.2mJul 2026: £47.3mAug 2026: £22.8m 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 £284.9m 58.8% +32.7%
Austria £84.5m 17.4% +49%
France £55.5m 11.5% +29.8%
United States £25.6m 5.3% +15.2%
Finland £21.8m 4.5% +15.8%
Italy £4.7m 1% +45.1%
Ireland £2.2m 0.5% -16.4%
Netherlands £1.3m 0.3% +36.6%

Same subheading in other tariffs

World trade in 2024

8701.95 · US$10bn

Trade value (US$) no reported trade < US$2mUS$2m+US$19m+US$160m+> US$1bn

Exports: 88
  1. Germany: US$4bn
  2. United States: US$2bn
  3. France: US$1bn
  4. Austria: US$721m
  5. United Kingdom: US$676m
  6. Finland: US$414m
  7. Canada: US$226m
  8. Brazil: US$188m
  9. Belgium: US$160m
  10. Italy: US$151m
  11. China: US$144m
  12. Netherlands: US$100m
  13. Sweden: US$88m
  14. Hungary: US$76m
  15. Poland: US$49m
  16. Bulgaria: US$48m
  17. Denmark: US$39m
  18. Spain: US$28m
  19. Estonia: US$27m
  20. India: US$23m
  21. Russia: US$20m
  22. Czechia: US$19m
  23. South Africa: US$16m
  24. Slovakia: US$14m
  25. Norway: US$13m
  26. Lithuania: US$13m
  27. Malaysia: US$12m
  28. Japan: US$11m
  29. Switzerland: US$10m
  30. Kazakhstan: US$9m
  31. Kuwait: US$9m
  32. Mexico: US$8m
  33. Latvia: US$7m
  34. Luxembourg: US$7m
  35. Romania: US$6m
  36. Türkiye: US$6m
  37. Serbia: US$5m
  38. Thailand: US$5m
  39. Belarus: US$5m
  40. Ireland: US$4m
  41. Slovenia: US$4m
  42. South Korea: US$3m
  43. Croatia: US$3m
  44. Pakistan: US$2m
  45. Ukraine: US$2m
  46. Moldova: US$2m
  47. Australia: US$1m
  48. Portugal: US$1m
  49. Hong Kong SAR China: US$1m
  50. Indonesia: US$1m
  51. Greece: US$1m
  52. Singapore: US$1m
  53. Paraguay: US$723k
  54. Guatemala: US$702k
  55. North Macedonia: US$678k
  56. New Zealand: US$537k
  57. Argentina: US$533k
  58. Zambia: US$519k
  59. Macao SAR China: US$496k
  60. Benin: US$418k

Top exporters

RankCountryValueShare
1 Germany US$4bn 35.3%
2 United States US$2bn 19.4%
3 France US$1bn 11.9%
4 Austria US$721m 7.1%
5 United Kingdom US$676m 6.7%
6 Finland US$414m 4.1%
7 Canada US$226m 2.2%
8 Brazil US$188m 1.9%
9 Belgium US$160m 1.6%
10 Italy US$151m 1.5%

Top importers

RankCountryValueShare
1 France US$1bn 11.9%
2 United States US$1bn 10%
3 Canada US$832m 8.2%
4 Germany US$609m 6%
5 United Kingdom US$589m 5.8%
6 Australia US$560m 5.5%
7 Poland US$488m 4.8%
8 Belgium US$419m 4.1%
9 Spain US$347m 3.4%
10 Italy US$249m 2.5%

Binding rulings for similar goods 2

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.

  • H329725 U.S. CBP 29 March 2024 · 8701.95.50

    Internal Advice Request; Classification of a BYD Coach and Bus Class 8 Battery-Electric Terminal Tractor

  • N286020 U.S. CBP 18 May 2017 · 8701.95.10.00

    The tariff classification of two log skidders from Finland

Code history

Since 2017; before, these goods were classified under 8701.90.

The UK Global Tariff divides subheading 8701.95 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 8701.95 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 tractors over 130 kW into the UK came to £484.5m between September 2025 and August 2026 (up 29% on the year before); Germany supplied 59%, followed by Austria.

In 2024, countries exported tractors over 130 kW worth US$10bn (−20% year on year).

The largest exporter was Germany (US$4bn), followed by the United States.

Questions and answers

What is the HS code for other, of an engine power: exceeding 130 kW?

Other, of an engine power: exceeding 130 kW fall under HS subheading 8701.95, part of heading 8701, in section XVII of the Harmonized System.

What is the import duty on other, of an engine power: exceeding 130 kW in the UK?

Under the UK Global Tariff, imports under 8701.95 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 other, of an engine power: exceeding 130 kW in the EU?

Under the EU Combined Nomenclature, imports under 8701.95 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 other, of an engine power: exceeding 130 kW?

Germany, with US$4bn in 2024 (35.3% of world exports).

Which countries can export tractors over 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 over 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 over 130 kW from?

In the 12 months to August 2026, the largest suppliers were Germany (59%), Austria (17%) and France (12%), out of total imports of £484.5m.