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87012900
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Tractors (other than tractors of heading 8709)

Other

Standard EU duty
16%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
56 docs
C085Y146C057C079C082Y054+50
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty16%—R2261/98
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 7.4%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

FRgold23-07492

Forestry agricultural tractor, 28kW, 4WD

metalGRI 1GRI 6
FRgold25-00023

All-terrain vehicle for forestry and agriculture

metalGRI 1GRI 6
FRgold23-08575

Forestry tractor quadricycle with 6.54 kW engine

metalGRI 1GRI 6
FRgold24-00286

Agricultural/forestry tractor with winch

metalGRI 1GRI 6
SEgold24-13935

All-terrain vehicle (ATV) with 495cc engine

metalGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Road tractors with other powertrains CN 8701 29

CN code 8701 29 classifies other road tractors for towing semi-trailers not covered by subheadings 8701 21 to 8701 24. This includes tractors with spark-ignition engines (petrol or gas – LNG, CNG, LPG), hydrogen fuel cell tractors, hybrid vehicles combining combustion and electric engines, and other powertrain solutions. In 2026, tractor units powered by liquefied natural gas (LNG) and compressed natural gas (CNG) are gaining particular importance, offering lower CO2 emissions compared to diesel while maintaining similar range. Hydrogen fuel cell tractors represent a promising technology for long-haul transport, offering zero tailpipe emissions and refuelling times comparable to combustion vehicles. All vehicles in this category must hold type-approval under Regulation (EU) 2018/858 and meet applicable emission standards depending on the type of powertrain used.

Tariff classification and customs clearance

Correct classification of road tractors under CN 8701 29 requires detailed analysis of the vehicle's powertrain type. This heading is residual in nature – it covers vehicles that do not meet classification criteria for more specific subheadings (8701 21 – diesel, 8701 22 – high-power diesel, 8701 23 – electric for semi-trailers, 8701 24 – other electric). Particular attention should be paid to hybrid tractors, where classification may depend on the power ratio between combustion and electric engines or the ability to charge from an external source (plug-in). Duty rates may differ depending on detailed classification and country of origin – current rates should be verified in TARIC or ISZTAR4. Import requires submission of a customs declaration with full commercial and transport documentation. For gas-powered vehicles (LNG, CNG), additional requirements for pressure vessel type-approval under UNECE Regulation No 110 may apply.

Powertrain technologies and environmental regulations

Road tractors classified under CN 8701 29 encompass a broad spectrum of powertrain technologies, each subject to specific regulations. Natural gas vehicles (LNG/CNG) must meet Euro VI emission standards for gas engines, including methane emission limits. Hydrogen fuel cell tractors are subject to UNECE Regulation No 134 on hydrogen-powered vehicle safety, covering requirements for pressure vessels, fuel systems, and fuel cells. Hybrid vehicles are subject to regulations applicable to both power sources. Regulation (EU) 2019/1242 on CO2 emissions from heavy-duty vehicles considers all powertrain types in calculating the manufacturer's average fleet emissions, with zero and low-emission vehicles benefiting from more favourable coefficients. LNG and hydrogen refuelling infrastructure along the European TEN-T network is being expanded under AFIR regulation requirements, increasing the attractiveness of these powertrains for long-haul transport.

Frequently asked questions

What powertrain types does CN 8701 29 cover?
CN code 8701 29 is residual in nature and covers road tractors for semi-trailers with powertrains other than diesel (8701 21/22) and purely electric (8701 23/24). This includes tractors with petrol engines, gas engines (LNG, CNG, LPG), hydrogen (fuel cells), hybrid (combustion-electric), and other alternative powertrains. Exact classification depends on the vehicle's technical specification as defined in the manufacturer's documentation.
Does an LNG tractor unit require special permits for EU road use?
An LNG-powered tractor unit does not require special permits beyond standard heavy vehicle requirements, provided it holds a valid EU type-approval. Cryogenic LNG tanks must comply with UNECE Regulation No 110 for CNG and LNG-powered vehicles. The vehicle must undergo regular technical inspections, and the driver should hold an ADR certificate if transporting dangerous goods. Tunnel driving regulations may contain restrictions for gas-powered vehicles.
Do hybrid tractors under CN 8701 29 benefit from tax reliefs?
Hybrid tractors classified under CN 8701 29 may benefit from some reliefs available for low-emission vehicles, though the scope of preferences is usually smaller than for zero-emission vehicles (electric and hydrogen). In Poland, reduced vehicle tax rates apply to vehicles with low CO2 emissions. Specific conditions depend on current tax legislation and support programmes. Plug-in hybrid vehicles may benefit from more favourable conditions than conventional hybrids.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other" and see the full import cost.Car Import CalculatorCalculate all vehicle import costs: duty, VAT, excise, and registration fees.