Product classification
HS code for Plough: 8432.10
Ploughs, for soil preparation.
Classification of plough under HS 8432.10
The classification of a plough under HS code 8432.10 is determined by the General Rules of Interpretation (GRI), specifically GRI 1, which dictates that classification is governed by the terms of the headings and any relative section or chapter notes. Heading 8432 encompasses agricultural, horticultural, or forestry machinery for soil preparation or cultivation. Within this heading, subheading 8432.10 is specifically reserved for ploughs. These implements are designed for the primary tillage of soil, typically by cutting, lifting, and turning the earth to prepare a seedbed or to bury crop residue. The mechanical design usually involves a frame equipped with a hitch for tractor mounting and one or more soil-engaging components such as shares, moldboards, or discs. Because these machines are designed for the initial stage of soil cultivation, they are distinct from tools used for finishing or weeding. The classification remains consistent regardless of whether the plough is a simple single-furrow unit or a complex multi-bottom reversible model used in large-scale industrial farming operations.
- Covers
- Moldboard ploughs
- Disc ploughs
- Chisel ploughs
- Subsoilers and furrowers
- Reversible and non-reversible tractor-mounted ploughs
- Also under 8432.10
- John Deere moldboard ploughs
- Kverneland reversible ploughs
- Lemken Vari-Opal ploughs
- Kubota disc ploughs
- Pöttinger Servo ploughs
Codes often confused with 8432.10
Common mistake. A frequent error is classifying ploughs under 8432.29, which covers "other" machinery for soil preparation like cultivators, weeders, and hoes. While these tools also work the soil, they are intended for secondary cultivation—breaking up clods or removing weeds—rather than the primary soil inversion performed by a plough. Another common mistake involves harrows, which are classified under 8432.21. Harrows are used after ploughing to level the soil. Additionally, hand-operated garden tools that resemble small ploughs are excluded from 8432 and must be classified under heading 8201 as hand tools.
Top exporters and importers of HS 843210 (the code used for plough), 2025
In 2025, the largest exporter of HS 843210 (the code used for plough) in UN Comtrade data was Germany, with 18% of world exports; the largest importer in UN Comtrade data was Ukraine, with about 7.6% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 843210, not only plough.
Top exporters 2025 · share of world exports
- 1 Germany $62M 18% of world exports
- 2 Norway $44M 12% of world exports
- 3 France $42M 12% of world exports
World total: $353M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Ukraine* ~$27M 7.6% of world imports · partner records ↗
- 2 Nigeria $25M 7.1% of world imports
- 3 United Kingdom $20M 5.6% of world imports
World total: $357M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for plough
Brazil classifies plough under NCM 8432.10.00: HS 8432.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about plough
What is the HS code for Plough?
The HS code for Plough is 843210 (Ploughs; for soil preparation). The primary HS code for a plough used in agriculture or forestry is 8432.10. This applies to various types including moldboard and disc versions.
How do I classify Plough for customs?
Plough is classified under HS code 843210 — Ploughs; for soil preparation. This is a 6-digit subheading level code.
Are spare parts for ploughs classified here?
No, parts for agricultural machinery are generally classified under subheading 8432.90, provided they are identifiable as being solely or principally for use with the machines of heading 8432.
Which countries are the top exporters of plough (HS 843210)?
In 2025, the top exporters of HS 843210 (the code used for plough) in UN Comtrade data were Germany ($62M, 18% of world exports), Norway ($44M) and France ($42M). World exports came to about $353M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of plough (HS 843210)?
In 2025, the top importers of HS 843210 (the code used for plough) in UN Comtrade data were Ukraine (about $27M, 7.6% of world imports), Nigeria ($25M) and the United Kingdom ($20M). World imports came to about $357M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Plough the same in all countries?
The base HS code 843210 for Plough is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for plough in Brazil?
In Brazil, plough (HS 843210) is classified under NCM 8432.10.00.