Agricultural Tractors - HS 8701 classification, duty and landed cost
Agricultural Tractors moves through customs under HS heading 8701. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.
Sample 6-digit codes
| Code | Description |
|---|---|
| 8701.94 | Agricultural tractors, engine >75-<=130 kW |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% - 4% CE marking under Machinery Regulation (EU) 2023/1230. |
| United States | 0% - 5% OSHA workplace standards; NRTL certification for electrical parts. |
| China | 5% - 12% Plus 13% VAT; CCC mark on select safety equipment. |
| India | 7.5% - 10% BCD + 18% GST; BIS/EIL vendor approvals on major equipment. |
| UAE | 5% GCC CET; ESMA electrical safety on connected products. |
Numerical Example: 20 MT of Agricultural Tractors at FOB USD 25,000 per MT, sea freight to a representative port of discharge.
20 MT of Agricultural Tractors at FOB USD 25,000 per MT, sea freight to a representative port of discharge.. Run your own numbers in the Import Duty & Tax calculator.
- · CE marking + Declaration of Conformity under Machinery Regulation (EU) 2023/1230.
- · Operator manuals and safety instructions in destination language.
- · Origin and dual-use classification statement (EU Dual-Use Regulation 2021/821, US EAR ECCN).
- · USA
- · Germany
- · India
- · France
- · Italy
Frequently asked questions
Agricultural Tractors sits under HS 8701.94. Chapter 84 covers non-electric machinery; Chapter 85 covers electrical machinery and equipment.
CE marking + Declaration of Conformity under Machinery Regulation (EU) 2023/1230, plus applicable directives (LVD, EMC, ATEX for hazardous areas).
Some machinery falls under EU Dual-Use Regulation 2021/821 or US EAR. Check the ECCN and screen the end-user against sanctions lists before shipment.
Break-bulk and heavy-lift machinery usually ships DAP or CIF port with buyer erection; smaller units ship FCA or FOB in containers.
Typically 12 months from commissioning or 18 months from shipment, whichever is earlier, backed by a 5-10% performance bond under URDG 758.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to machinery (HS 8701) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 15% | IGST 18% | Assessable value + duty | 36.1% |
| United Arab Emirates | 10% | VAT 5% | CIF + duty | 15.5% |
| Saudi Arabia | 10% | VAT 15% | CIF + duty | 26.5% |
| Singapore | 10% | GST 9% | CIF + duty | 19.9% |
| China | 10% | VAT 13% | CIF + duty | 24.3% |
| United States | 2.5% | Federal VAT 0% | CIF | 2.8% |
| United Kingdom | 10% | VAT 20% | CIF + duty | 32.0% |
| Germany | 10% | USt 19% | CIF + duty | 30.9% |
| Netherlands | 10% | BTW 21% | CIF + duty | 33.1% |
| Vietnam | 10% | VAT 10% | CIF + duty | 21.0% |
| Türkiye | 10% | KDV 20% | CIF + duty | 32.0% |
| Japan | 10% | JCT 10% | CIF + duty | 21.0% |
| South Korea | 10% | VAT 10% | CIF + duty | 21.0% |
| Brazil | 35% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 78.2% |
| Indonesia | 10% | PPN 11% | CIF + duty | 24.6% |
| Mexico | 10% | IVA 16% | CIF + duty | 28.5% |
| Egypt | 10% | VAT 14% | CIF + duty | 25.4% |
| Nigeria | 10% | VAT 7.5% | CIF + duty | 19.9% |
| South Africa | 25% | VAT 15% | Assessable value + duty | 48.1% |
| Australia | 10% | GST 10% | CIF + duty | 21.0% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.