HS 870124 With only electric motor for propulsion
Quick Answer: Tractors for the primary use on railways imported under HS 870124 enter the UK at 10.00%, the EU at 16.00%, and the US at 4% under the MFN rate, with certain preferential agreements offering duty-free entry. This classification specifically covers railway locomotives and rolling stock with only an electric motor for propulsion, excluding those with internal combustion engines. Importers should be aware of potential variations in preferential duty rates across different trade agreements. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin and trade pacts for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701240000 | — | — | — |
| 8701241000 | 10.00 % | — | — |
| 8701249000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701240000 | 16.00 % | — | — |
| 8701241000 | 16.00 % | — | — |
| 8701249000 | 16.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 87012400 | 4% | Free (18 programs) | — |
| 8701240015 | — | — | ["No."] |
| 8701240080 | — | — | ["No."] |
| 8701240045 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8701.24?
Imports of With only electric motor for propulsion may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 870124 cover?
This subheading covers tractors with only an electric motor for propulsion, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes vehicles designed for towing or pushing other vehicles, machinery, or loads, where the sole means of propulsion is an electric motor. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are specifically battery-electric or plug-in electric tractors, excluding hybrid models. For instance, a battery-powered agricultural tractor designed for field work would fall under this classification.
What falls outside HS 870124?
The following products are excluded from HS 870124: tractors that utilize internal combustion engines, hybrid tractors with both electric motors and internal combustion engines for propulsion, and electric vehicles not designed as tractors. For example, electric forklifts, electric road vehicles (cars, trucks), or electric construction machinery not intended for towing or pushing other vehicles are classified elsewhere. The key differentiator is the primary function as a tractor and the sole reliance on an electric motor for its motive power.
What are common classification mistakes for HS 870124?
A common error is misclassifying hybrid tractors that have both an electric motor and an internal combustion engine as their sole means of propulsion. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. If a tractor has a dual propulsion system, it would not meet the "only electric motor for propulsion" criterion and would likely be classified under a different subheading, such as those for tractors with internal combustion engines or hybrid vehicles.
How should importers classify products under HS 870124?
The correct procedure for classifying tractors with only an electric motor for propulsion involves a thorough examination of the product's technical specifications and intended use. Importers and customs brokers must verify that the vehicle's sole means of propulsion is an electric motor, referencing manufacturer documentation and the official HS Explanatory Notes. Consulting the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, for specific product descriptions and any additional notes is crucial for accurate classification.
How is the duty calculated for products under HS 870124?
A battery-electric agricultural tractor weighing 5,000 kg and declared at a customs value of $75,000 USD would attract a US duty of $1,875. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, applied to the declared customs value ($75,000 USD × 0.025 = $1,875). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically for HS code 870124.9000 (other electric tractors).
Which trade agreements reduce duties for HS 870124?
Several free trade agreements may reduce the applicable duty rate for HS 870124, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying tractors originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) can also offer reduced or free duties for tractors 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 classification criteria for HS code 870124, 'Tractors with only electric motor for propulsion'?
HS code 870124 specifically covers tractors designed for the propulsion of other vehicles or goods, where the sole means of propulsion is an electric motor. This means the tractor must be self-propelled and its primary function is to pull or push other items. Crucially, it must not have any internal combustion engine; all motive power must be derived from electric energy. This distinction is vital to differentiate it from hybrid tractors or those with auxiliary electric motors.
What are the typical import duty rates for HS code 870124, and how do preferential trade agreements impact them?
The Most Favored Nation (MFN) duty rate for HS code 870124 can vary significantly by country. For example, the United States applies a 10.00% MFN duty. The European Union's TARIC system and the UK Trade Tariff also list specific rates, often around 16.00% or higher, depending on the specific subheadings. However, many preferential trade agreements offer reduced or free entry. For instance, under certain agreements (indicated by codes like A+, AU, B, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty rate can be Free. Importers must verify the specific preferential rate applicable based on the country of origin and the relevant trade agreement.
How is the import duty for HS code 870124 calculated, and can you provide an example?
Import duty for HS code 870124 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a tractor classified under HS 870124 has a customs value of $50,000 and the applicable MFN duty rate is 10.00%, the import duty would be calculated as: $50,000 (Customs Value) × 10.00% (Duty Rate) = $5,000. Some countries might also apply specific duties (per unit) or a combination, but ad valorem is most common for this category. Always confirm the specific duty calculation method with the importing country's customs authority.
What documentation is typically required when importing tractors under HS code 870124?
When importing tractors classified under HS code 870124, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country and the origin of the goods, a Certificate of Origin may be necessary to claim preferential duty rates under a trade agreement. Manufacturers may also need to provide technical specifications or declarations confirming that the tractor is propelled solely by an electric motor, to substantiate the HS classification. Compliance with any safety or emissions standards relevant to electric vehicles in the destination country is also crucial.
Which common trade agreements frequently impact the duty rates for HS code 870124?
Several trade agreements significantly impact the duty rates for HS code 870124. For example, agreements like the USMCA (United States-Mexico-Canada Agreement) can offer preferential treatment for goods originating from member countries. Other agreements that often provide reduced or free entry include those between the EU and various partner countries, the UK's Global Tariff which incorporates many EU agreements, and bilateral agreements with nations such as Australia (AU), South Korea (KR), and Singapore (SG). Importers should consult the specific preferential tariff schedules of the importing country to determine eligibility and required proof of origin for each trade agreement.