HS 8701 · Vehicles and parts
Tractors
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur tractors is up to 14.5% today and reaches zero by 2036; Brazil's duty on EU tractors is up to 14% today and reaches zero by 2041 (a quota at 7% runs until 2034, 1 of 5 lines is excluded).
Rates at a glance
Into the EU from Mercosur
12 tariff linesPreferential duty 2026
0–14.5%
Duty-free on all phased lines by
2036
Agreement base rate
0–16%
Applied MFN rate today
0–3%
Into Brazil from the EU
5 tariff linesPreferential duty 2026
0–35%
Duty-free on all phased lines by
2041
Agreement base rate
0–35%
Applied MFN rate today
14%
Work out the duty on your shipment
Opens the calculator with heading 8701 and the corridor filled in.
About this product
Tractors range from farm tractors to road tractors for trucks, and they're on different lines with different treatment. The EU removes most of its duties from the start and phases out the rest. In Mercosur one line is excluded, and another sits in the vehicle category that keeps the base duty for years, with a quota at half the duty in the meantime.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–14.5% | 9 / 12 |
| 2027 | 0–13% | 9 / 12 |
| 2028 | 0–11.6% | 9 / 12 |
| 2029 | 0–10.1% | 9 / 12 |
| 2030 | 0–8.7% | 10 / 12 |
| 2031 | 0–7.2% | 10 / 12 |
| 2032 | 0–5.8% | 10 / 12 |
| 2033 | 0–4.3% | 10 / 12 |
| 2034 | 0–2.9% | 10 / 12 |
| 2035 | 0–1.4% | 10 / 12 |
| 2036 | 0% | 12 / 12 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–14% | 1 / 5 |
| 2027 | 0–14% | 1 / 5 |
| 2028 | 0–14% | 1 / 5 |
| 2029 | 0–14% | 1 / 5 |
| 2030 | 0–14% | 1 / 5 |
| 2031 | 0–14% | 1 / 5 |
| 2032 | 0–14% | 1 / 5 |
| 2033 | 0–11.3% | 1 / 5 |
| 2034 | 0–8.6% | 1 / 5 |
| 2035 | 0–6% | 1 / 5 |
| 2036 | 0–4.9% | 3 / 5 |
| 2037 | 0–4% | 3 / 5 |
| 2038 | 0–2.9% | 3 / 5 |
| 2039 | 0–2% | 3 / 5 |
| 2040 | 0–0.9% | 3 / 5 |
| 2041 | 0% | 4 / 5 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 0× 9
- 10× 2
- 4× 1
EU → Mercosur
- 10× 2
- 0× 1
- E× 1
- 15V× 1
Tariff-rate quotas
- 15VEU → Mercosur
In quota: duty cut by 50% this year
1 line of this heading · Runs until 2034
Volume, balance and products
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 0–35% | 14%3 lines have no single published rate | 0–35% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 0–35% | 14%3 lines have no single published rate | 0–35% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 0–6% | 2%3 lines have no single published rate | 0–6% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 0–5% | 0%3 lines have no single published rate | 0–5% | – | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 12 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 8701 10 00 | Pedestrian-controlled agricultural tractors and similar tractors for industry (excl. tractor units for articulated lorries) | 0 | 3% | 3% | Free | Free |
| 8701 20 10 | Road tractors for semi-trailers, new | 10 | 16% | – | 14.5% | Freefrom 2036 |
| 8701 20 90 | Road tractors for semi-trailers, used | 10 | 16% | – | 14.5% | Freefrom 2036 |
| 8701 30 00 | Track-laying tractors (excl. pedestrian-controlled) | 0 | Free | Free | Free | Free |
| 8701 90 11 | Agricultural tractors and forestry tractors, wheeled, new, of an engine power ≤ 18 kW (excl. pedestrian-controlled tractors) | 0 | Free | – | Free | Free |
| 8701 90 20 | Agricultural tractors and forestry tractors, wheeled, new, of an engine power > 18 kW but ≤ 37 kW (excl. pedestrian-controlled tractors) | 0 | Free | – | Free | Free |
| 8701 90 25 | Agricultural tractors and forestry tractors, wheeled, new, of an engine power > 37 kW but ≤ 59 kW (excl. pedestrian-controlled tractors) | 0 | Free | – | Free | Free |
| 8701 90 31 | Agricultural tractors and forestry tractors, wheeled, new, of an engine power > 59 kW but ≤ 75 kW (excl. tractor units for articulated lorries) | 0 | Free | – | Free | Free |
| 8701 90 35 | Agricultural tractors and forestry tractors, wheeled, new, of an engine power > 75 kW but ≤ 90 kW (excl. tractor units for articulated lorries) | 0 | Free | – | Free | Free |
| 8701 90 39 | Agricultural tractors and forestry tractors, wheeled, new, of an engine power > 90 kW (excl. tractor units for articulated lorries) | 0 | Free | – | Free | Free |
| 8701 90 50 | Agricultural tractors and forestry tractors, wheeled, used (excl. tractor units for articulated lorries and pedestrian-controlled tractors) | 0 | Free | – | Free | Free |
| 8701 90 90 | Tractors, incl. tractor units for articulated lorries (excl. tractors of heading 8709, pedestrian-controlled tractors, road tractors for semi-trailers, track-laying tractors and agricultural and forestry tractors) | 4 | 7% | – | 5.6% | Freefrom 2030 |
Into Brazil from the EU: 5 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 8701 10 00 | Pedestrian-controlled tractors | 10 | 14% | 14% | 12.7% | Freefrom 2036 |
| 8701 20 00 | Road tractors for semi-trailer | E | 35% | – | 35% | 35% |
| 8701 30 00 | Track-laying tractors | 10 | 14% | 14% | 12.7% | Freefrom 2036 |
| 8701 90 10 | Log-skidding tractors | 0 | Free | – | Free | Free |
| 8701 90 90 | Other tractors | 15V | 14% | – | 14%In quota: 7% | Freefrom 2041 |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.