Sourcing tractors from China

0%, 6% or 10% by type

Read from the UK Trade Tariff on 26 September 2026, wheeled agricultural and forestry tractors carried 0% duty on goods from China in every engine power band, as did track-laying tractors, while other tractors of 18 kW or less that are not agricultural carried 6%, single axle tractors 2%, and new road tractors for semi-trailers 10%, with no anti-dumping measure. The use the tractor is designed for decides the line, so confirm the commodity code before quoting a customer.

Approval, emissions and safety

Agricultural and forestry tractors used on public roads fall under retained Regulation 167/2013 on the approval and market surveillance of agricultural and forestry vehicles, so the model needs GB type approval, or individual approval for a one-off, before it can be registered with the DVLA. Engines must meet the non-road mobile machinery emission stage for their power, shown on the engine plate, and the tractor needs a roll-over protective structure tested to the relevant OECD code or standard.

Tractors used only off road are machinery under the Supply of Machinery (Safety) Regulations 2008, with a technical file, declaration and marking. See the cultivators and farm machinery guide and the excavators guide.

Worked duty example

Take a hypothetical order of 12 wheeled agricultural tractors of 37 to 75 kW, entered under 8701 93 10 00: £180,000 free on board plus £14,000 of freight and insurance gives a customs value of £194,000. Agricultural tractors carry no duty, so import VAT of 20% on £194,000, £38,800, is the only tax. A VAT-registered importer normally reclaims it, so the border adds no lasting cost. A new diesel road tractor for semi-trailers of the same value would pay 10%, £19,400. Step by step: UK import duty and VAT.

What goes wrong

Tractor imports fail on approval, emissions and parts. The model has no GB approval for road use, or the approved variant differs from the one shipped, lights, mirrors and speed plates do not meet UK road requirements, and the engine carries an emission stage below what the UK requires for its power. Hydraulics leak, three-point linkage and PTO dimensions do not match UK implements, and parts and manuals are hard to get once the tractor is working.

Confirm GB approval covers the exact variant and check lighting, mirrors and plates against it, check the engine emission plate and stage, check ROPS certification, measure linkage category and PTO speed and spline against the implements customers use, run a full function and hydraulic leak test before shipment, and agree a UK parts stock, manuals and service support.

Cambridge China Bridge sources compact, utility and larger agricultural tractors for dealers and farms, with approval, emissions and parts support checked before the order. See how we source tractors.