CN code 8701 91 covers agricultural tractors with engine power not exceeding 18 kW (approximately 24.5 HP). These are compact tractors designed for work on small farms, in horticulture, orchards, plant nurseries, and for grounds maintenance. These vehicles are typically equipped with diesel engines of 0.5 to 1.5 litres displacement, two or four-wheel drive, three-point hitch (category I), and power take-off (PTO) at 540 rpm. Due to their small dimensions and weight, tractors in this category can be operated by a single person and manoeuvre in confined spaces. In the EU, agricultural tractors are subject to type-approval under Regulation (EU) No 167/2013 on agricultural and forestry vehicles, and their engines must meet Stage V emission standards under Regulation (EU) 2016/1628. Tractors in this power category are classified as category T1 or T2 depending on ground clearance and mass.

Importing agricultural tractors with power up to 18 kW (CN 8701 91) requires completion of standard customs formalities. The importer must submit a customs declaration, present a commercial invoice, transport document, customs value declaration, and where applicable a certificate of origin. Duty rates should be checked in the TARIC or ISZTAR4 system. Agricultural tractors are not subject to excise duty as they are not passenger cars. VAT is charged on the customs value plus duty. Vehicles imported from outside the EU must obtain type-approval under Regulation (EU) No 167/2013 or individual vehicle approval. In Poland, agricultural tractor registration is processed at the district transport department and requires presentation of customs clearance document, type-approval, third-party liability insurance, and technical inspection certificate. Agricultural tractors with power up to 18 kW may be driven by persons holding a category T driving licence or in some cases a category B licence.

The European market for agricultural tractors with power up to 18 kW (CN 8701 91) is served mainly by Asian manufacturers including Kubota, Yanmar, Iseki, and Kioti, as well as European manufacturers such as Antonio Carraro and Ferrari (Italy). This segment is characterised by growing demand for tractors equipped with cabs, air conditioning, and advanced hydraulics, despite modest engine power. Demand is driven by the development of precision horticulture, urban and suburban agriculture, and the grounds maintenance sector. For tariff classification, it is important to confirm that the vehicle is an agricultural tractor rather than a utility vehicle or construction machine. The decisive factors are the presence of a three-point hitch, power take-off, and intended use for agricultural or forestry work. Manufacturers offer a wide range of attachments including front loaders, mowers, snow ploughs, and spreaders, enhancing the versatility of these vehicles.