Sourcing agricultural disc harrows from China

Disc harrow duty and classification

Heading 8432 covers agricultural, horticultural and forestry machinery for soil preparation or cultivation, and lawn or sports-ground rollers. Agricultural disc harrows have the specific code 8432 21 00 00. The table includes parts and neighbouring machinery categories to help distinguish them from complete disc harrows.

Read from the UK Trade Tariff on 18 October 2026, disc harrows and the other selected lines carried 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duty, suspensions or attached import controls for these lines. Import VAT is normally 20%.

Confirm the commodity code using the machine specification and whether the shipment contains complete implements or separate parts. See the cultivators and farm machinery guide for the wider heading.

Specify the discs, gangs and tractor connection

State whether the harrow is mounted or trailed, with a fixed or folding frame. Agree working width, disc diameter, thickness, spacing, concavity and plain or notched edges. Specify disc material and hardness against an approved drawing, gang-angle adjustment, scraper clearance and the intended soil conditions.

Match the hitch, implement mass and hydraulic connections to the buyer's tractor. Agree bearing type, sealing, greasing access, axle fixings and replacement disc availability. Ask for an assembled sample and a soil demonstration with the intended tractor arrangement.

For supply in Great Britain, confirm with the relevant authority whether the Supply of Machinery (Safety) Regulations 2008 apply to the cultivation machinery and which conformity marking and declaration requirements apply. Where these regulations apply, the responsible person must ensure that the technical file is compiled and available on request. Match the compliance documents to the exact harrow model.

Worked duty example

Illustrative example, not a quote: Illustrative batch of tractor-mounted agricultural disc harrows under 8432 21 00 00, invoiced at £21,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £23,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £23,500, so it is £4,700. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Discs and gangs: compare diameter, thickness, spacing and edge profile with the drawing; check cracks, distortion, gang alignment and scraper clearance.

Bearings and fixings: rotate the gangs, check binding and bearing play, inspect seals and grease points, and verify axle fasteners and locking against the assembly specification.

Frame and hydraulics: inspect welds, hitch pins and transport supports; operate folding and lifting mechanisms where fitted, checking leaks, hose routing and transport locks.

Documents and arrival: match the model plate, conformity marking and declaration; check the English manual and parts list, then inspect delivered frames, discs and loose components for transit damage. Use a product-specific inspection brief.

What goes wrong

Poor disc material can leave bent or chipped edges after use. Misaligned gangs, loose axle fixings and badly positioned scrapers can cause uneven cultivation or binding. Weak bearing seals allow soil into the bearings. Check these points on the assembled sample and again on production goods.

A harrow can also arrive with the wrong hitch geometry, insufficient tractor lifting compatibility or folding hoses that rub against the frame. Agree the tractor interface in writing and witness the movements before shipment. A generic machinery certificate does not establish that the delivered model matches its documentation.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For machinery and equipment, see machinery imports.