CN code 8701 92 classifies agricultural tractors with engine power exceeding 18 kW but not exceeding 37 kW (approximately 24.5 to 50 HP). These are versatile compact tractors finding application in medium-sized farms, orchards, vineyards, plant nurseries, and in municipal and infrastructure maintenance work. Vehicles are equipped with diesel engines of 1.0 to 2.5 litres displacement, four-wheel drive with front axle disconnect option, three-point hitch (category I or II), power take-off (PTO at 540 rpm), and external hydraulics with flow rates of 20 to 40 l/min. Tractors in this power class offer an optimal balance of performance to operating costs for many types of agricultural work. Type-approval is carried out under Regulation (EU) No 167/2013, and engines must meet Stage V emission standards under Regulation (EU) 2016/1628.

Importing agricultural tractors with 18-37 kW power (CN 8701 92) from non-EU countries requires submission of a customs declaration with full commercial and transport documentation. The customs value includes the transaction price, transport costs to the EU border, and insurance. Duty rates depend on the country of origin – current conventional (MFN) and preferential rates should be checked in the TARIC or ISZTAR4 system. For imports from countries benefiting from preferences under free trade agreements or the GSP scheme, rates may be reduced or zero, provided a valid certificate of origin (EUR.1, Form A, or invoice declaration) is presented. Tractors are not subject to excise duty. VAT is charged on the customs value plus duty. The vehicle must hold EU type-approval under Regulation (EU) No 167/2013 – if unavailable, individual vehicle approval must be obtained. Tractor registration in Poland requires customs clearance document, type-approval, third-party insurance, and technical inspection certificate.

Agricultural tractors with 18-37 kW power classified under CN 8701 92 represent the most popular segment among compact tractors on the European market. Their versatility stems from compatibility with a wide range of attachments: front loaders, rotary mowers, rotary tillers, rotary harrows, ploughs, sprayers, and manure spreaders. Manufacturers active in this segment include Kubota, John Deere (2R/3R series), New Holland (Boomer series), Massey Ferguson (1700 series), Kioti, LS Tractor, and Antonio Carraro. When selecting a tractor imported from outside the EU, it is important to check the availability of service and spare parts on the European market. An increasing number of models in this power class offer optional cabs with heating and air conditioning, improving operator comfort. The residual value of tractors from established brands is relatively high, which favours leasing decisions and financing through lending institutions.