HS 843242 Fertiliser distributors
Quick Answer: Fertiliser distributors imported under HS 843242 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This Harmonized System (HS) code specifically covers mechanical distributors designed for the application of solid fertilisers. These machines are typically used in agricultural settings to evenly spread granular or powdered fertilisers across fields. Importers should note that while duty rates are currently zero in these major markets, compliance with any specific import regulations or standards for agricultural machinery in the destination country remains essential. CustomTariffs aggregates this duty rate information for ease of trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432420000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432420000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432420000 | 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 843242 cover?
This subheading covers mechanical appliances for the distribution of solid fertilisers, commonly known as fertiliser distributors. According to the World Customs Organization's Harmonized System Nomenclature, this category includes machines designed to spread granular, powdered, or pelleted fertilisers evenly across agricultural land. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are specialized agricultural machines intended for this specific task, often featuring hoppers and spreading mechanisms.
What falls outside HS 843242?
The following products are excluded from HS 843242: agricultural machinery for distributing other substances such as seeds, pesticides, or lime, which are classified under different subheadings within heading 8432 or other headings entirely. Machines that combine multiple functions, such as ploughing and fertilising, may also be classified elsewhere based on their principal function. For instance, a combined seeder-fertiliser would likely be classified under seeders (HS 843231 or 843239).
What are common classification mistakes for HS 843242?
A common error is misclassifying fertiliser spreaders that are designed for liquid or gaseous fertilisers, as these are not covered by HS 843242. Additionally, confusion can arise with general-purpose spreaders or those integrated into other larger agricultural machines. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable under two or more headings or subheadings, classification is determined by the essential character of the goods, which for fertiliser distributors is their specific function of distributing solid fertilisers.
How should importers classify products under HS 843242?
The correct procedure for classifying products under HS 843242 involves a thorough examination of the machine's design and intended use. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for heading 8432. Confirming that the machine is specifically designed for the mechanical distribution of solid fertilisers is paramount, and detailed product literature or specifications should be readily available.
How is the duty calculated for products under HS 843242?
A PTO-1000 PTO-driven fertiliser spreader weighing 250 kg and declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem as published in the USITC Harmonized Tariff Schedule (HTS) for HS code 843242 (5.0% × $2,500 USD = $125.00). This rate applies to goods imported from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 843242?
Several free trade agreements may reduce the applicable duty rate for HS 843242, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating goods from Canada and Mexico. The EU's Generalised Scheme of Preferences (GSP) may also offer reduced or Free duty rates for originating goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the primary import duty rates for HS code 843242 (Fertiliser distributors)?
The import duty rates for HS code 843242, 'Fertiliser distributors', vary by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. In the European Union, under the TARIC system, the autonomous rate is also Free. The UK Trade Tariff also lists a duty rate of Free for this classification. Importers should always verify the specific rates applicable to their country of import and any applicable trade agreements.
What specific criteria define a 'Fertiliser distributor' under HS code 843242?
HS code 843242 covers machines and appliances for distributing fertilizers. This typically includes mechanical spreaders, broadcast spreaders, and granular applicators designed to uniformly apply fertilizers to soil or crops. The key function is the controlled distribution of fertilizer materials. Machines primarily used for other agricultural purposes, such as tilling or planting, even if they can accommodate fertilizer, would not typically fall under this code unless their primary design and function is fertilizer distribution.
How is the import duty for a fertiliser distributor calculated, and can you provide an example?
The duty calculation depends on the specific duty rate applied by the importing country. Since many countries, including the US, EU, and UK, list a Free duty rate for HS 843242, the import duty is often $0.00. However, if a duty were applicable, it would typically be calculated as an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit). For example, if a country had a 5% ad valorem duty and a fertiliser distributor was valued at $10,000, the duty would be $10,000 * 0.05 = $500. If there was also a specific duty of $10 per unit, and 10 units were imported, the specific duty would be 10 units * $10/unit = $100. The total duty would be the higher of the two or a combination, depending on the tariff structure.
What documentation is typically required when importing fertiliser distributors under HS code 843242?
Standard import documentation for HS code 843242 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a customs declaration. Depending on the importing country's regulations and any specific agricultural or safety standards, additional documentation might be required, such as a certificate of origin if preferential duty rates are claimed, or specific safety certifications for machinery. Importers should consult the customs authority of the destination country for a comprehensive list.
Do common trade agreements, such as USMCA or EU trade deals, offer preferential duty rates for fertiliser distributors (HS 843242)?
Yes, common trade agreements can affect duty rates for HS code 843242. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods may benefit from reduced or eliminated tariffs. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries that could provide preferential treatment. Since the standard MFN and EU autonomous rates are already Free for this code in major markets, the benefit of preferential rates might be less pronounced, but it's crucial to confirm eligibility based on the origin of the goods and the specific provisions of any applicable trade agreement to ensure compliance and potentially avoid other fees or taxes.