Seaway Atlas
Import duty on heavy equipment, by country
The import duty 143 countries charge on 15 classes of heavy equipment, from the tariff schedules they report to UNCTAD TRAINS, next to each country's import VAT.
- Updated
- October 18, 2026
- Licence
- CC BY 4.0
What stands out
- 80 of 143 countries charge no duty on excavators (HS 8429.52) from countries that get their standard tariff.
- The median excavator duty is 0%; the highest is 15%.
- For most buyers, import VAT and used-goods rules cost more than the duty does. VAT is charged on the value including duty, and in many countries it can be recovered by a VAT-registered business.
Duty and VAT on a $100 thousand excavator
The tax due at import on an excavator with a CIF value (machine, freight and insurance) of $100,000, using the average MFN duty and the standard VAT rate.
Lowest tax at import
| Country | Duty | VAT | Total |
|---|---|---|---|
| Brunei | $0 | $0 | $0 |
| Canada | $0 | $5,000 | $5,000 |
| Kuwait | $5,000 | $0 | $5,000 |
| Libya | $5,000 | $0 | $5,000 |
| Qatar | $5,000 | $0 | $5,000 |
| Taiwan | $0 | $5,000 | $5,000 |
| Panama | $0 | $7,000 | $7,000 |
| Liechtenstein | $0 | $8,100 | $8,100 |
Highest tax at import
| Country | Duty | VAT | Total |
|---|---|---|---|
| Chad | $10 thousand | $21.2 thousand | $31.2 thousand |
| Cameroon | $10 thousand | $21.2 thousand | $31.2 thousand |
| Central African Republic | $10 thousand | $20.9 thousand | $30.9 thousand |
| Republic of the Congo | $10 thousand | $19.8 thousand | $29.8 thousand |
| Gabon | $10 thousand | $19.8 thousand | $29.8 thousand |
| Russia | $5,000 | $23.1 thousand | $28.1 thousand |
| Zambia | $10 thousand | $17.6 thousand | $27.6 thousand |
| Hungary | $0 | $27 thousand | $27 thousand |
Planning figures. Preferential rates under trade agreements, exemptions for capital goods, excise and port levies are not included. Confirm the tariff line with a licensed customs broker.
Duty by country and machine class
MFN applied duty as a percentage of the customs value. Where national tariff lines differ, the range is shown under the average.
| Country | Import VAT | Excavators8429.52 | Wheel loaders8429.51 | Crawler dozers8429.11 | Backhoes and other excavating machines8429.59 | Crawler and rough-terrain cranes8426.41 | Off-highway dump trucks8704.10 | Wheeled tractors8701.90 | Diesel generator sets8502.13 | Schedule year |
|---|---|---|---|---|---|---|---|---|---|---|
| Albania | 20% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2% | 2023 |
| Algeria | 19% | 5% | 5% | 5% | 5% | 21.7%5–30% | 5% | 5% | 5% | 2023 |
| Angola | 14% | 0% | 0% | 0% | 0% | 0% | 1%0–2% | 10% | 0% | 2023 |
| Argentina | 21% | 0.8%0–2% | 6%0–14% | 1%0–2% | 14% | 1%0–2% | 1%0–2% | 14% | 14% | 2023 |
| Armenia | 20% | 5% | 3.3%0–5% | 5% | 5% | 1.3%0–5% | 3.7%0–5% | 10% | 0% | 2023 |
| Australia | 10% | 2.5%0–5% | 2.5%0–5% | 0% | 2.5%0–5% | 5% | 5% | 2.5%0–5% | 2.5%0–5% | 2023 |
| Austria | 20% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Azerbaijan | 18% | 0% | 0% | 0% | 0% | 0% | 5% | 1.7%0–5% | 0% | 2023 |
| Bangladesh | 15% | 1% | 1% | 1% | 1% | 13%1–25% | 1% | 3%1–5% | 1% | 2023 |
| Belarus | 20% | 5% | 3.3%0–5% | 5% | 5% | 1.3%0–5% | 3.7%0–5% | 10% | 0% | 2021 |
| Belgium | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Benin | 18% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Bolivia | 13% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Bosnia and Herzegovina | 17% | 5% | 5% | 10% | 5% | 5% | 3.3%0–10% | 10% | 5%0–10% | 2022 |
| Botswana | 14% | 0% | 5%0–10% | 0% | 0% | 0% | 5%0–10% | 0% | 20% | 2023 |
| Brazil | Varies | 5.6%0–14% | 6%0–14% | 5%0–10% | 14% | 7%0–14% | 7%0–14% | 14% | 14% | 2023 |
| Brunei | None | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Bulgaria | 20% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Burkina Faso | 18% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Burundi | 18% | 0% | 0% | 0% | 0% | 0% | 5%0–10% | 0% | 0% | 2023 |
| Cambodia | 10% | 15% | 15% | 15% | 15% | 15% | 15% | 7.5%0–15% | 15% | 2023 |
| Cameroon | 19.3% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 2023 |
| Canada | 5% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Central African Republic | 19% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 2023 |
| Chad | 19.3% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 2023 |
| Chile | 19% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 2023 |
| China | 13% | 8% | 5% | 7% | 8% | 5% | 6% | 8% | 10% | 2023 |
| Colombia | 19% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Costa Rica | 13% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Croatia | 25% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Cyprus | 19% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Czech Republic | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Democratic Republic of the Congo | 16% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2020 |
| Denmark | 25% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Ecuador | 15% | 0% | 0% | 0% | 0% | 0% | 2%0–5% | 0% | 10%0–20% | 2023 |
| Egypt | 14% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2019 |
| El Salvador | 13% | 0% | 0% | 0% | 0% | 0% | 1% | 0% | 0% | 2022 |
| Equatorial Guinea | 15% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 2023 |
| Estonia | 24% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Eswatini | 15% | 0% | 5%0–10% | 0% | 0% | 0% | 5%0–10% | 0% | 20% | 2023 |
| Ethiopia | 15% | 5% | 5% | 5% | 5% | 10% | 7.5%0–10% | 7.5%0–10% | 5% | 2021 |
| Finland | 25.5% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| France | 20% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Gabon | 18% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 2023, 2019 |
| Gambia | 15% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Georgia | 18% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2022, 2020 |
| Germany | 19% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Ghana | 15% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Greece | 24% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Guatemala | 12% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Guinea | 18% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Guinea-Bissau | 19% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Honduras | 15% | 0% | 0% | 0% | 0% | 0% | 10% | 0% | 0% | 2023 |
| Hungary | 27% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Iceland | 24% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| India | 18% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 40% | 10% | 7.5% | 2023 |
| Indonesia | 11% | 10% | 10% | 10% | 10% | 5% | 20.4%5–50% | 15% | 5% | 2023 |
| Ireland | 23% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Israel | 18% | 0% | 0% | 7.2% | 8% | 6% | 0% | 4.7%0–7% | 0% | 2022 |
| Italy | 22% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Ivory Coast | 18% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Japan | 10% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Jordan | 16% | 0% | 0% | 0% | 0% | 3.3%0–5% | 0% | 0% | 0% | 2023 |
| Kazakhstan | 16% | 0% | 0% | 1.7%0–5% | 5% | 0% | 0.4%0–3% | 0% | 0% | 2023 |
| Kenya | 16% | 0% | 0% | 0% | 0% | 0% | 5%0–10% | 0% | 0% | 2023 |
| Kuwait | None | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2023 |
| Kyrgyzstan | 12% | 5% | 3.3%0–5% | 5% | 5% | 1.3%0–5% | 3.7%0–5% | 10% | 0% | 2021 |
| Laos | 10% | 5% | 5% | 5% | 5% | 5% | 20% | 10% | 5% | 2023 |
| Latvia | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Lebanon | 11% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 0% | 2020 |
| Lesotho | 15% | 0% | 5%0–10% | 0% | 0% | 0% | 5%0–10% | 0% | 20% | 2023 |
| Liberia | 13% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Libya | None | 5% | 5% | 5% | 5% | 5% | 5% | 2.5%0–5% | 5% | 2021 |
| Liechtenstein | 8.1% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2021 |
| Lithuania | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Luxembourg | 17% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Madagascar | 20% | 5% | 5% | 5% | 5% | 5% | 5% | 0% | 5% | 2023 |
| Malawi | 17.5% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2021 |
| Malaysia | 10% | 5% | 5% | 20% | 10% | 5% | 16.2%0–30% | 2.5%0–5% | 0% | 2023 |
| Mali | 18% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Malta | 18% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Mauritania | 16% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023, 2019 |
| Mexico | 16% | 0% | 7.5%0–15% | 0% | 11.3%0–15% | 3.3%0–5% | 0% | 0.6%0–5% | 11.7%5–15% | 2023, 2020 |
| Moldova | 20% | 0% | 0% | 0% | 0% | 0% | 5% | 5% | 8% | 2023, 2019 |
| Mongolia | 10% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2023 |
| Montenegro | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Morocco | 20% | 2.5% | 2.5% | 2.5% | 2.5% | 2.5% | 2.5% | 2.5% | 2.5% | 2023 |
| Mozambique | 16% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2023 |
| Myanmar | 5% | 3% | 3% | 3% | 3% | 3% | 8.9%7.5–10% | 1.5%0–3% | 3% | 2023 |
| Namibia | 15% | 0% | 5%0–10% | 0% | 0% | 0% | 5%0–10% | 0% | 20% | 2023 |
| Nepal | 13% | 5% | 5% | 5% | 5% | 5% | 30% | 5% | 5% | 2023 |
| Netherlands | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| New Zealand | 15% | 5% | 5% | 5% | 5% | 5% | 2.5%0–5% | 0% | 5% | 2023 |
| Nicaragua | 15% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Niger | 19% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Nigeria | 7.5% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023, 2019 |
| North Macedonia | 18% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 10% | 2023 |
| Norway | 25% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Oman | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2023 |
| Pakistan | 18% | 0% | 0% | 0% | 0% | 0% | 30% | 14.3%11–16% | 9.5%3–16% | 2023 |
| Panama | 7% | 0% | 0% | 0% | 0% | 0% | 0% | 5%0–10% | 0% | 2023 |
| Paraguay | 10% | 0% | 0.3%0–2% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Peru | 18% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Philippines | 12% | 0% | 0% | 0% | 0% | 0% | 2.6%2.3–3% | 3% | 0% | 2023 |
| Poland | 23% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Portugal | 23% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Qatar | None | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2023 |
| Republic of the Congo | 18% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 2023 |
| Romania | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Russia | 22% | 5% | 3.3%0–5% | 5% | 5% | 1.3%0–5% | 3.7%0–5% | 10% | 0% | 2021 |
| Rwanda | 18% | 0% | 0% | 0% | 0% | 0% | 5%0–10% | 0% | 0% | 2023 |
| Saudi Arabia | 15% | 5% | 6% | 5% | 5% | 5% | 5% | 5% | 15% | 2023 |
| Senegal | 18% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Sierra Leone | 15% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Singapore | 9% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Slovakia | 23% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Slovenia | 22% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Somalia | 5% | 5% | 5% | 5% | 5% | 5% | 15% | 5% | 5% | 2023 |
| South Africa | 15% | 0% | 5%0–10% | 0% | 0% | 0% | 5%0–10% | 0% | 20% | 2023 |
| South Korea | 10% | 0% | 0% | 0% | 0% | 0% | 0% | 6%0–8% | 2%0–8% | 2023 |
| Spain | 21% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Sri Lanka | 18% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Sudan | 17% | 0% | 0% | 0% | 0% | 0% | 10% | 5%0–10% | 5%0–10% | 2021 |
| Sweden | 25% | 0% | 0% | 0% | 0% | 0% | 0% | 3.5%0–7% | 2.7% | 2023 |
| Switzerland | 8.1% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
| Syria | – | 5% | 5% | 5% | 5% | 5% | 20% | 8.7%1–20% | 1% | 2020 |
| Taiwan | 5% | 0% | 0% | 0% | 0% | 0% | 0% | 3.3%0–5% | 10% | 2023 |
| Tajikistan | 14% | 0% | 0% | 0% | 0% | 0% | 5% | 8.9%5–10% | 5% | 2021 |
| Tanzania | 18% | 0% | 0% | 0% | 0% | 0% | 5%0–10% | 0% | 0% | 2023 |
| Thailand | 7% | 5% | 5% | 0% | 5% | 5% | 5% | 20% | 5%0–10% | 2023 |
| Togo | 18% | 5% | 5% | 5% | 5% | 5% | 7.5%5–10% | 5% | 5% | 2023 |
| Turkey | 20% | 5% | 5% | 5% | 5% | 6% | 0% | 14%7–21% | 6%0–12% | 2023 |
| Uganda | 18% | 0% | 0% | 0% | 0% | 0% | 5%0–10% | 0% | 0% | 2023 |
| Ukraine | 20% | 0% | 0% | 0% | 0% | 0% | 0% | 4.4%0–10% | 2.5%0–5% | 2023, 2020 |
| United Arab Emirates | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 2023 |
| United Kingdom | 20% | 0% | 0% | 0% | 0% | 0% | 0% | 3%0–6% | 0% | 2023 |
| United States | None | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2% | 2023 |
| Uruguay | 22% | 0.8%0–2% | 0.8%0–2% | 1%0–2% | 2% | 0% | 1%0–2% | 1%0–2% | 0% | 2023 |
| Uzbekistan | 12% | 3.3%0–5% | 1.7%0–5% | 1.7%0–5% | 0% | 0% | 30% | 15% | 3.3%0–5% | 2021 |
| Venezuela | 16% | 5.6%0–14% | 6%0–14% | 5%0–10% | 14% | 7%0–14% | 7%0–14% | 14% | 14% | 2023 |
| Vietnam | 10% | 0% | 0% | 0% | 0% | 0% | 16.9%0–50% | 5% | 5% | 2023 |
| Zambia | 16% | 10% | 10% | 10% | 10% | 10% | 15% | 0% | 0% | 2023 |
| Zimbabwe | 15.5% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 2023 |
Source: UNCTAD TRAINS via World Bank WITS, simple average of national tariff lines. EU members apply the EU common external tariff. A dash means the country has not reported a rate for that code since 2019.
Method and sources
The most-favoured-nation (MFN) applied tariff each country reports to UNCTAD TRAINS, read through WITS for each HS six-digit code. Where a code splits into several national tariff lines we show the simple average and the range. Rates older than 2019 are dropped. EU members share the EU common external tariff. Import VAT is the standard rate from each national tax authority. Preferential rates under trade agreements can be lower.
- UNCTAD TRAINS via World Bank WITS: MFN applied tariff, checked October 18, 2026
- Import VAT: national tax authorities, as listed in the Seaway import duty calculator, checked October 18, 2026
How to cite
Seaway Project Cargo, “Import duty on heavy equipment, by country”, Seaway Atlas, 2025. https://seawayprojectcargo.com/en/data/import-duty-heavy-equipment. Licensed CC BY 4.0.
Journalists and researchers are welcome to use the figures; a link to this page is all we ask.
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