CN code 8701 93 covers agricultural tractors with engine power exceeding 37 kW but not exceeding 75 kW (approximately 50 to 102 HP). This is the utility tractor segment forming the backbone of mechanisation for medium and large farms in Europe. These vehicles are equipped with turbocharged diesel engines of 2.5 to 4.5 litres displacement, four-wheel drive, category II three-point hitch, power take-off (PTO 540/540E rpm), and external hydraulics with flow rates of 40 to 80 l/min. Tractors in this power class handle most typical field operations: ploughing, cultivation, sowing, spraying, and transport. Type-approval is carried out under Regulation (EU) No 167/2013 on agricultural and forestry vehicles. Engines must meet Stage V emission standards under Regulation (EU) 2016/1628, requiring diesel particulate filters (DPF) and selective catalytic reduction (SCR) systems in most models of this power category.

Importing agricultural tractors of 37-75 kW (CN 8701 93) from non-EU countries requires submission of a customs declaration in the AIS/IMPORT system with full documentation: commercial invoice, transport document, customs value declaration, and certificate of origin (if preferential rates apply). The customs value is determined using the transaction value method under the Union Customs Code, including transport and insurance costs to the EU border. Duty rates vary by country of origin – the EU maintains free trade agreements with many countries that can significantly reduce or eliminate duties. Current rates should be verified in the TARIC or ISZTAR4 system. Agricultural tractors are not subject to Polish excise duty. VAT is charged on the customs value plus duty. The vehicle must hold EU type-approval under Regulation (EU) No 167/2013 – for tractors from non-European markets (e.g., India, China, Turkey), individual vehicle approval from the Transport Technical Supervision authority may be required.

Agricultural tractors with 37-75 kW power (CN 8701 93) represent the highest-volume segment on the European tractor market. Major manufacturers include John Deere (5M/5E series), New Holland (T4/T5 series), Massey Ferguson (4700/5700 series), CLAAS (Elios), Kubota (M series), Deutz-Fahr (5D/5G series), and Zetor (Proxima/Major series). This segment sees growing availability of models with continuously variable transmission (CVT), automatic hitch control, and precision farming systems (GPS, ISOBUS). When selecting a tractor for import, compatibility with local implements and service network availability are critical. Tractors from non-European countries may offer competitive pricing but require verification of compliance with European safety and emission standards. Residual values of European brand tractors remain relatively high, which is an important factor in financing decisions. The used tractor market in this class is very active across Europe.