CN code 8701 95 covers agricultural tractors with engine power exceeding 130 kW (above 177 HP). These are the most powerful tractors designed for work on large-scale farms, operating the heaviest equipment (multi-furrow ploughs, cultivation aggregates over 6 m working width, large balers, high-capacity slurry tankers), and heavy transport operations. Tractors in this class feature diesel engines of 6.0 to 16.0 litres displacement with power outputs exceeding 500 HP, continuously variable (CVT) or powershift transmissions, hydraulics with flow rates over 150 l/min, category III/IVN three-point hitch, and dual 540/1000 rpm power take-off. These vehicles weigh from 8 to over 20 tonnes and require specialised service infrastructure. Type-approval is carried out under Regulation (EU) No 167/2013, and engines meet Stage V standards.

Importing agricultural tractors with power exceeding 130 kW (CN 8701 95) represents a high-value transaction requiring careful preparation of customs documentation. The customs value includes the transaction price, transport costs (often specialised – low-loader road transport or flat rack container), and insurance. Duty rates should be checked in TARIC/ISZTAR4 considering the country of origin. For tractor imports exceeding value thresholds set by customs authorities, a customs guarantee may be required before goods release. Tractors are not subject to excise duty. VAT is charged on the customs value plus duty. Due to the specialised nature of these vehicles, EU type-approval is typically provided by the manufacturer – major producers (John Deere, Fendt, Case IH, New Holland, CLAAS) hold type-approvals for all models sold in Europe. When importing from the used market, verification of service history and technical condition is essential, particularly the engine, transmission, and hydraulic system.

Agricultural tractors with power exceeding 130 kW (CN 8701 95) serve as platforms for the most advanced precision farming technologies. Standard equipment includes GPS autopilot with RTK correction, telematics for remote fleet monitoring, automatic section control, yield mapping, variable rate application, and full ISOBUS connectivity. Some models offer autonomous operation capability without an operator in the cab on designated fields. Fuel efficiency is a critical parameter – with consumption of 20 to 60 litres of diesel per hour, even small improvements in efficiency translate to significant annual savings. Stage V emission standards require advanced exhaust after-treatment systems (DPF+SCR+DOC), which need regular servicing and AdBlue fluid. Regulation (EU) 2019/1242 on CO2 emissions does not directly cover agricultural tractors, but EU climate policy exerts pressure on manufacturers to reduce the carbon footprint of agricultural machinery.