HS 842920 Graders and levellers
Quick Answer: Graders and levellers imported under HS 842920 enter the UK and EU duty-free at 0.00%, while the US applies a Most Favored Nation (MFN) rate of 35%, with a free rate also available. This Harmonized System (HS) code specifically covers self-propelled machinery designed for grading and levelling land, such as motor graders. These machines are essential for construction, road building, and agricultural applications. Importers should be aware of the significant duty differential between major trading blocs. According to CustomTariffs data, understanding these varied rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429200000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 842920 cover?
This subheading covers self-propelled graders and levellers, designed for earthmoving operations such as spreading, levelling, and grading. According to the World Customs Organization's Harmonized System Explanatory Notes, these machines are characterized by their ability to move under their own power and are equipped with a blade or similar implement for shaping the ground surface. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm this scope, specifically including machines with articulated frames and power-operated controls for blade adjustment.
What falls outside HS 842920?
The following products are excluded from HS 842920: towed graders and levellers that do not have their own propulsion system, as these are classified under other headings. Additionally, machines primarily designed for other functions, such as excavators (HS 8429.51) or bulldozers (HS 8429.11), even if they possess some levelling capabilities, are classified separately. Road rollers (HS 8479.10) and specialized agricultural levellers are also not included in this subheading.
What are common classification mistakes for HS 842920?
A common error is misclassifying towed graders or levellers as self-propelled units, failing to adhere to General Interpretative Rule 1 and Section XVI Note 1(a) of the Harmonized System, which emphasizes the essential character of the machine. Another mistake involves confusing graders with other earthmoving equipment like scrapers or loaders, which have distinct primary functions and are classified under different HS codes. Importers must carefully examine the machine's primary function and propulsion method.
How should importers classify products under HS 842920?
The correct procedure for classifying products under HS 842920 involves a detailed examination of the machine's specifications. Importers and customs brokers must verify if the grader or leveller is self-propelled and designed for earthmoving tasks. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the WCO Explanatory Notes is crucial. Comparing the product's features against the descriptions within heading 8429 and subheading 8429.20 will ensure accurate classification.
How is the duty calculated for products under HS 842920?
A John Deere 772G Motor Grader, weighing 18,000 kg and declared at a customs value of $250,000 USD, would attract a US duty of $12,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($250,000 USD × 0.05 = $12,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8429.20.
Which trade agreements reduce duties for HS 842920?
Several free trade agreements may reduce the applicable duty rate for HS 842920, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also allows for Free entry for goods originating from the UK into the EU, and vice versa, provided specific origin criteria are met. Documentation required typically includes a self-certified origin statement for USMCA and an EUR.1 movement certificate for EU/UK preferences.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the general import duty rates for HS code 842920 (Graders and levellers)?
The Most Favored Nation (MFN) duty rate for HS code 842920, covering graders and levellers, is 0.00% ad valorem in the United States. However, rates can vary significantly depending on the country of origin and any applicable trade agreements. For instance, the EU TARIC system may show different rates, and the UK Trade Tariff also provides specific duty information. Always consult the relevant tariff schedule for the importing country.
How is the duty for HS code 842920 calculated, and can you provide an example?
The duty for HS code 842920 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For example, if a grader with an FOB (Free On Board) value of $100,000 is imported into the US, and the MFN duty rate is 0.00%, the duty amount would be $100,000 * 0.00% = $0.00. If a different country had a 5% duty rate, the calculation would be $100,000 * 5% = $5,000.00.
What are the key classification criteria for goods to be classified under HS code 842920 (Graders and levellers)?
HS code 842920 specifically covers self-propelled graders and levellers. Key classification criteria include that the machinery must be designed for grading or levelling terrain, typically using a blade or similar implement. Crucially, they must be self-propelled, meaning they have their own engine and means of locomotion, distinguishing them from towed or mounted implements.
What documentation is typically required for importing graders and levellers under HS code 842920?
Standard import documentation for HS code 842920 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the country of origin, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or brochures that confirm the self-propelled nature and function of the machinery.
Do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 842920?
Yes, trade agreements can significantly impact duty rates for HS code 842920. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying graders and levellers may benefit from preferential duty rates, potentially reducing them to 0.00% if they meet the rules of origin. Similarly, free trade agreements between the EU and other countries can lead to reduced or eliminated duties. Importers must ensure the goods meet the specific rules of origin outlined in the relevant trade agreement to claim these benefits.