CN code 8701 94 classifies agricultural tractors with engine power exceeding 75 kW but not exceeding 130 kW (approximately 102 to 177 HP). This is the segment for tractors intended for intensive field work on large farms, operating heavy agricultural equipment (multi-furrow reversible ploughs, wide cultivation aggregates, forage harvesters), and transport operations with large trailers. Vehicles are equipped with turbocharged and intercooled diesel engines of 4.0 to 6.8 litres displacement, mechanical, semi-automatic (powershift), or continuously variable (CVT) transmissions, hydraulics with flow rates of 80 to 120 l/min, category II/III three-point hitch, and 540/1000 rpm power take-off. Type-approval is carried out under Regulation (EU) No 167/2013, and engines must meet Stage V emission standards requiring DPF, SCR, and DOC (diesel oxidation catalyst).

When importing agricultural tractors of 75-130 kW (CN 8701 94) from third countries, standard customs procedures apply. The importer submits a customs declaration with commercial, transport, and value documentation. Duty rates depend on the country of origin and applicable trade agreements – current rates are published in the TARIC and ISZTAR4 systems. Vehicles are not subject to excise duty. VAT is charged on the basis comprising customs value and duty. Vehicles imported from non-EU countries require EU type-approval or individual vehicle approval. Due to the higher unit value of tractors in this class, customs authorities may apply more detailed customs value verification, including comparative market price analysis. For used tractors, the customs value is based on the transaction price, but customs may challenge it if it deviates significantly from market value. When purchasing a new tractor from a European dealer, intra-EU acquisition is subject to VAT settlement through the Polish tax return.

Agricultural tractors with 75-130 kW power (CN 8701 94) offer advanced technologies enhancing productivity and operator comfort. Precision farming systems include GPS autopilot with RTK accuracy to 2.5 cm, automatic headland management, yield mapping, and variable rate application of fertilisers and crop protection products. Most models offer ISOBUS connectivity enabling integration of the tractor with implements from various manufacturers. Cabs meet ergonomic and noise standards, equipped with air conditioning, suspended seat, touchscreen display, and camera systems. This segment also sees the emergence of hybrid tractors combining diesel and electric motors, offering reduced fuel consumption and lower emissions. Major manufacturers – John Deere, New Holland, Case IH, Fendt (AGCO), CLAAS, Massey Ferguson, Valtra, Deutz-Fahr, and Kubota – compete on both technology and financing terms. When importing tractors from non-European markets, electronic system compatibility with European standards should be verified.