1/12/2026, 12:07:36 PM

Import Surveillance Requirements for Agricultural and Forestry Tractors Communiqué No: 2026/17

Executive Summary: Import Surveillance Communiqué (No: 2026/17) introduces a value-based import surveillance regime for wheeled agricultural and forestry tractors, classified under HS heading 8703. The regulation establishes minimum unit customs value thresholds calculated on a per-unit basis (USD per vehicle), differentiated by engine power output (kW). Imports declared below these thresholds are subject to a mandatory Surveillance Certificate requirement. The Communiqué enters into force 30 days after its publication on 31 December 2025.

Scope of the Regulation

The surveillance measure applies to specific subcategories of tractors under HS 8703.21.10.90.19, covering wheeled agricultural and forestry tractors with varying engine power ranges.

Tractors with engine power exceeding 130 kW are subject to surveillance when declared below USD 44,890 per unit.Tractors with engine power exceeding 75 kW but not exceeding 130 kW fall within scope below USD 35,000 per unit.Tractors with engine power exceeding 37 kW but not exceeding 75 kW are covered below USD 25,000 per unit.Tractors with engine power exceeding 18 kW but not exceeding 37 kW are subject to surveillance below USD 12,000 per unit.Tractors with engine power not exceeding 18 kW fall within scope below USD 5,078 per unit.

Only imports declared at or above the applicable reference value may be released without surveillance certification.

Mandatory Surveillance Certificate

Where the declared unit customs value falls below the relevant reference threshold, importation is permitted only upon presentation of a valid Surveillance Certificate issued by the Ministry of Trade. The certificate must be obtained prior to registration of the customs declaration and must be correctly referenced in the declaration using the assigned document number and issue date.

Absent a valid certificate, customs clearance will not be permitted, irrespective of whether the tractors are imported for commercial resale, own-use, demonstration, or fleet renewal purposes.

Application and Review Process

Applications for Surveillance Certificates are submitted electronically through the national Single Window system using the designated industrial surveillance document type and selecting Communiqué No: 2026/17 as the legal basis. A qualified electronic signature is required, with an alternative submission channel available via the national e-government portal.

Where electronic submission is not technically feasible, physical applications may be accepted using the prescribed application form together with corporate registration documentation.

During the review stage, the authority may request original invoices, technical documentation confirming engine power output, conformity certificates, or supplementary explanations. Any inconsistency, deficiency, or contradiction identified will suspend issuance until fully remedied.

Customs Value Clarification and Practical Application

The Communiqué explicitly provides, in a separate provision, that the reference values introduced for surveillance purposes do not replace and do not constitute customs value. The general customs valuation framework therefore remains fully applicable.

In practice—and specifically for value-based surveillance regimes—importers may lawfully increase the declared customs value by including legitimate foreign cost elements, such as international freight, insurance, royalties, tooling charges, or other overseas costs. Where these elements are properly documented and declared, the final customs value may exceed the surveillance reference threshold, allowing the import to proceed without a Surveillance Certificate. This approach is accepted by customs authorities, provided all valuation elements are genuine, transparent, and compliant.

This mechanism applies only to value-based surveillance measures and does not extend to quantity-based or non-value surveillance regimes.

Validity and Legal Effect

Surveillance Certificates issued under this Communiqué are valid for six months from the date of issuance. The issuance of a certificate does not prevent customs authorities from examining or reassessing the declared value under general valuation rules. Conversely, correct and well-supported valuation may eliminate the need for surveillance certification where thresholds are legitimately exceeded.

Enforcement and Compliance Risk

If inaccurate, misleading, or incomplete information is identified during the application or review stages, issuance of the Surveillance Certificate will be withheld until corrective action is taken. Non-compliance may result in customs delays, storage costs, administrative scrutiny, and increased exposure during post-clearance audits.

Entry into Force

The Communiqué enters into force on the 30th day following its publication date. Importers with shipments in transit or contracts signed near the effective date should reassess pricing structures and cost allocation models to ensure compliance at the time of customs declaration.

Compliance Assessment

From a customs compliance and trade risk management perspective, this regulation targets a capital-intensive product group with significant value dispersion driven by engine power, technical configuration, and market positioning. Importers of agricultural and forestry tractors should closely review HS classification accuracy, declared unit values, engine power documentation, and contractual pricing models.

For value-based surveillance, lawful inclusion of overseas cost components may provide operational flexibility, provided documentation is robust and internally consistent. A shipment-by-shipment assessment is strongly recommended to determine whether surveillance can be avoided through correct valuation or whether proactive application for a Surveillance Certificate offers greater predictability and reduced clearance risk.

See relevant legislative document.

Other legislation updates