| 8431.49.10 | 10 | Of machinery of subheadings 8426.11, 8426.19 and 8426.30 | X | | | |
| 8431.49.10 | 60 | Of mobile lifting frames, straddle carriers and works trucks fitted with a crane | X | | | |
| 8431.49.90 | 10 | Front-end loader attachments | No. | | | |
| 8431.49.90 | 15 | Rippers and rooters | No. | | | |
| 8431.49.90 | 25 | Parts of coal or rock cutters and tunneling machinery: | | | | |
| 8431.49.90 | 45 | Scraper bowls for scrapers of subheadings 8429.30 and 8430.69 | No. | | | |
| 8431.49.90 | 35 | Parts of backhoes, shovels, clamshells and draglines: | | | | |
| 8432 | | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: | | | | |
| 8432.21.00 | 00 | Harrows, scarifiers, cultivators, weeders and hoes: | | | | |
| 8432.29.00 | 40 | Cultivators, weeders and hoes: | | | | |
| 8432.29.00 | 60 | Walk behind rotary tillers | No. | | | |
| 8432.30.00 | | Seeders, planters and transplanters | | Free | | Free |
| 8432.30.00 | 10 | Planters and transplanters | No. | | | |
| 8432.40.00 | 00 | Manure spreaders and fertilizer distributors | No. | Free | | Free |
| 8432.90.00 | 15 | Of harrows, scarifiers, cultivators, weeders and hoes | X | | | |
| 8432.90.00 | 30 | Of seeders, planters, transplanters, manure spreaders and fertilizer distributors | X | | | |
| 8433.11.00 | | Mowers for lawns, parks or sports grounds: | | | | |
| 8433.11.00 | 20 | Under 5.2 kW | No. | | | |
| 8433.11.00 | 30 | 5.2 kW and over but under 7.46 kW | No. | | | |
| 8433.11.00 | 40 | 7.46 kW and over | No. | | | |
| 8433.11.00 | 50 | Under 3.7 kW | No. | | | |
| 8433.11.00 | 60 | 3.7 kW and over | No. | | | |
| 8433.90.10 | 00 | Of mowers for lawns, parks or sports grounds | X | Free | | 30% |
| 8433.90.50 | 20 | Of other mowers, harvesting machines and threshing machines: | | | | |
| 8433.90.50 | 20 | Of haying machines and balers | X | | | |
