CHAPTER 87

VEHICLES OTHERS THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF
Notes.

1.-This Chapter does not cover railway or tramway rolling-stock designed solely for running on
rails.

2.-For the purposes of this Chapter, " tractors " means vehicles constructed essentially for hauling
or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision
for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or
other goods.

Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable
equipment remain classified in their respective headings even if presented with the tractor, and
whether or not mounted on it.

3.- Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.

4.- Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.01.

HEADING/
DESCRIPTION SU ID VAT LVY EXC
H.S.CODE
87.01 Tractors (excl. tractors of 87.09)
8701.1000.00 Pedestrian controlled tractors U 35 5
8701.2010.11 Presented CKD or unassembled for the assembly industry U 0 5.0
8701.2010.12 Other imported by MV assemblers and manufacturers U 20 5
8701.2010.13 New U 35 5.0
8701.2020.00 Used Road tractors for semitrailers U 35 5
8701.3000.00 Tracklaying tractors U 35 5
8701.9011.00 Agricultural tractors presented CKD or unassembled for the assembly industry U 0

8701.9019.00 Agricultural tractors: fully built (FBU) U 0 5

8701.9090.00 Other tractors not specified in 8701 U 35 5

87.02 Public-transport type passenger motor vehicles

8702.1011.10 Motor vehicles for transport of>10=<22 persons,diesel or semidiesel engine, CKD U 0 5

8702.1011.90 Motor vehicles for transport of>10=<22 persons,diesel or semidiesel engine, FBU U 35 5

8702.1011.91 Other imported by established motor vehicle assemblers U 20 5

8702.1012.10 Motor vehicles for transport of 23 to 30 persons,diesel or semidiesel engine, CKD U 0 5

8702.1012.90 Other U 35 5
8702.1012.91 Other imported by established MV assemblers U 20 5
8702.1013.10 Motor vehicles for transport of more than 30 persons,diesel or semidiesel engine, U 0 5
CKD
8702.1013.90 Other U 35 5
8702.1013.91 . U 20 5.0
8702.1020.00 Used,Motor vehicles for transport of more than 10 persons,diesel or semidiesel U 35 5
engine
8702.9011.10 Motor vehicles for transport of>10=<22 persons,Petrol fuel engine, CKD U 0 5

Page 1 of 6
 HEADING/
DESCRIPTION SU ID VAT LVY EXC
H.S.CODE
87.02 Public-transport type passenger motor vehicles
8702.9011.90 Motor vehicles for transport of>10=<22 persons,petrol fuel engine, Fully built U 35 5

8702.9011.91 Other imported by established MV assemblers and manufacturers U 20 5.0

8702.9012.10 Motor vehicles for transport of>10=<30 persons,Petrol fuel engine, CKD U 0 5
8702.9012.90 Motor vehicles for transport of>10=<30 persons,Petrol fuel engine, FBU U 35 5
8702.9012.91 Other imported by MV assemblers and manufacturers U 20 5.0
8702.9013.10 Motor vehicles for transport of>30 persons,Petrol fuel engine, CKD U 0 5
8702.9013.90 Motor vehicles for transport of>30 persons,Petrol fuel engine,FBU U 35 5
8702.9013.91 Other imported by MV assemblers and manufacturers U 20 5
8702.9020.00 Used Motor vehicles for transport of>10, Petrol fuel engine U 35 5

87.03 Motor cars and other motor vehicles for the transport of persons
8703.1000.00 Vehicles specially designed for travelling on snow; golf cars and similar vehicles U 35 5 35

8703.2111.00 Vehicles, with petrol fuel engine, of cylinder capacity=<1,000 cc, presented CKD U 0 5

8703.2119.00 Other U 35 5
8703.2119.10 . (8703) U 35 5.0
8703.2120.00 Used Vehicles, with petrol fuel engine, of cylinder capacity=<1,000 cc U 35 5
8703.2211.00 Vehicles, with petrol fuel engine, of cylinder capacity>1,000=<1500cc, presented U 0 5
CKD
8703.2219.00 Other U 35 5 35
8703.2219.10 . (8703) U 35 5.0
8703.2220.00 Used Vehicles, with petrol fuel engine, of cylinder capacity>1,000<1500cc U 35 5
8703.2311.00 Vehicles, with petrol fuel engine, of cylinder capacity>1,500=<3000cc, presented U 0 5
CKD
8703.2319.00 Other U 35 5 35
8703.2319.10 . (Heading 8703) U 35 5
8703.2320.00 Used Vehicles, with petrol fuel engine, of cylinder capacity>1,500=<3000cc U 35 5

8703.2411.00 Vehicles, with petrol fuel engine, of cylinder capacity >3000cc, presented CKD U 0 5

8703.2419.00 Vehicles, with petrol fuel engine, of cylinder capacity >3000cc, presented FBU U 35 5 35

8703.2419.10 . of heading 8703 U 35 5.0

8703.2420.00 Used Vehicles, with petrol fuel engine, of cylinder capacity >3000cc U 35 5
8703.3111.00 Vehicles, with diesel or semidiesel engine, of cylinder capacity >1500cc, U 0 5
presented CKD
8703.3119.00 Vehicles,with diesel or semidiesel engine, of cylinder capacity <=1500cc, U 35 5 35
presented FBU
8703.3119.10 . of heading 8703 U 35 5.0
8703.3120.00 Used Vehicles, with diesel or semidiesel engine, of cylinder capacity <=1500cc U 35 5

8703.3211.00 Vehicles, with diesel or semidiesel engine, of cylinder capacity >1500=<2500cc, U 0 5

CKD
8703.3219.00 Other U 35 5 35
8703.3219.10 . of heading 8703 U 35 5.0
8703.3220.00 Used Vehicles, with diesel or semidiesel engine, of cylinder capacity U 35 5
>1500=<2500cc

Page 2 of 6
 HEADING/
DESCRIPTION SU ID VAT LVY EXC
H.S.CODE
87.03 Motor cars and other motor vehicles for the transport of persons
8703.3311.00 Vehicles, with diesel or semidiesel engine, of cylinder capacity >2500cc, CKD U 0 5

8703.3319.00 Vehicles,with diesel or semidiesel engine, of cylinder capacity >2500cc, presented U 35 5 35

FBU
8703.3319.10 . of heading 8703 U 35 5.0
8703.3320.00 Used Vehicles, with diesel or semidiesel engine, of cylinder capacity >2500cc U 35 5

8703.9000.00 Other Motor cars and other motor vehicles principally des U 35 5 35

87.04 Motor vehicles for the transport of goods

8704.1010.00 Dumpers designed for offhighway use, Presented in CKD for assemblers U 0 5
8704.1090.00 Other U 35 5
8704.1090.10 . of heading 8704 U 20 5.0
8704.2111.10 .v.w.=<5tonne, CKD U 0 5
8704.2111.90 .v.w.=<5tonne, FBU U 35 5
8704.2119.10 .v.w.=<5tonne,excl. dumpers, CKD U 0 5
8704.2119.90 .v.w.=<5tonne,excl. dumpers,FBU U 35 5
8704.2120.00 .v.w.=<5tonne,excl. dumpers U 35 5
8704.2211.10 .v.w.>5=<20tonne, CKD U 0 5
8704.2211.90 .v.w.>5=<20tonne, FBU U 35 5
8704.2219.10 .,g.v.w.>5=<20tonne,excl. dumpers,CKD U 0 5
8704.2219.90 .,g.v.w.>5=<20tonne,excl. dumpers,FBU U 35 5
8704.2220.00 .,g.v.w.>5=<20tonne,excl. dumpers U 35 5
8704.2311.10 .v.w.>20tonne, CKD U 0 5
8704.2311.90 .v.w.>20tonne, FBU U 35 5
8704.2319.10 .,g.v.w.>20tonne,excl. dumpers,CKD U 0 5
8704.2319.90 .,g.v.w.>20tonne,excl. dumpers,FBU U 35 5
8704.2320.00 .,g.v.w.>20tonne,excl. dumpers U 35 5
8704.3111.10 .v.w.=<5tonne, CKD U 0 5
8704.3111.90 .v.w.=<5tonne, FBU U 35 5
8704.3119.10 .,g.v.w.=<5tonne,excl. dumpers,CKD U 0 5
8704.3119.90 .,g.v.w.=<5tonne,excl. dumpers,FBU U 35 5
8704.3120.00 .,g.v.w.=<5tonne,excl. dumpers U 35 5
8704.3211.10 .v.w.>5tonne, CKD U 0 5
8704.3211.90 .v.w.>5tonne, FBU U 35 5
8704.3219.10 .,g.v.w.>5tonne,excl. dumpers,CKD U 0 5
8704.3219.90 .,g.v.w.>5tonne,excl. dumpers,FBU U 35 5
8704.3220.00 .,g.v.w.>5tonne,excl. dumpers U 35 5
8704.9010.00 Other types of vehicles for goods transport, not specified in 8704, CKD U 0 5
8704.9090.00 Other types of vehicles for goods transport, not specified in 8704, FBU U 35 5

87.05 Special purpose motor vehicles (eg crane, fire-fighting, etc, vehicles)
8705.1000.00 Crane lorries U 10 5
8705.2000.00 Mobile drilling derricks U 10 5
8705.3000.00 Fire fighting vehicles U 10 5

Page 3 of 6
 HEADING/
DESCRIPTION SU ID VAT LVY EXC
H.S.CODE
87.05 Special purpose motor vehicles (eg crane, fire-fighting, etc, vehicles)
8705.4000.00 Concretemixer lorries U 10 5
8705.9000.00 Other Special purpose motor vehicles, not specified in 8705 U 10 5

87.06 Chassis fitted with engines, for the motor vehicles of 87.01 to 87.05
8706.0011.00 .20.10.00 U 10 5
8706.0012.00 .02 U 10 5
8706.0013.00 .03 U 10 5
8706.0014.00 .04 U 10 5
8706.0090.00 Other Chassis fitted with engines, not for assembly plant U 10 5

87.07 Bodies (incl. cabs) for the motorvehicles of 87.01 to 87.05

8707.1010.00 Bodies (including cabs), for the motor vehicles of 8703, for assembly plant U 10 5
8707.1090.00 Bodies (including cabs), for the motor vehicles of 8703,not for assembly plant U 35 5

8707.9011.00 .20.10.00, for assembly plant U 35 5

8707.9012.00 Bodies (including cabs), for the motor vehicles of 8702, for assembly plant U 10 5
8707.9013.00 Bodies (including cabs), for the motor vehicles of 8704, for assembly plant U 10 5
8707.9090.00 Bodies (including cabs), for the motor vehicles not specified in 8707,for assembly U 35 5
plant
87.08 Parts and accessories of the motor vehicles of 87.01 to 87.05
8708.1000.00 Bumpers and parts thereof of the motor vehicles 10 5
8708.2100.00 Safety seat belts of the motor vehicles 10 5
8708.2900.00 Parts and accessories of the motor vehicles not specified in 8707 10 5
8708.3000.00 Brakes and servobrakes; parts thereof of the motor vehicles 35 5
8708.4000.00 Gear boxes and parts thereof of the motor vehicles 10 5
8708.5000.00 Driveaxles with differential and nondriving axles; parts thereof of motor vehicle 10 5

8708.7000.00 Road wheels and parts and accessories thereof of motor vehicle 10 5
8708.8000.00 Suspension systems and parts thereof (including shockabsorbers) of motor 10 5
vehicle
8708.9100.00 Radiators and parts thereof of motor vehicle 10 5
8708.9200.00 Silencers (mufflers) and exhaust pipes; parts thereof of motor vehicle 10 5
8708.9300.00 Clutches and parts thereof of motor vehicle 10 5
8708.9400.00 Steering wheels, steering columns and steering boxes; parts thereof of motor 10 5
vehicle
8708.9500.00 Safety airbags with inflater system; parts thereof of motor vehicle 10 5
8708.9900.00 other parts of motor vehicle not specified in 8708 10 5

87.09 Works trucks, self-propelled, not fitted with lifting... equipment

8709.1100.00 Electrical Works trucks of the type used in factories, dock area, selfpropelled U 10 5

8709.1900.00 -electrical Works trucks of the type used in factories, dock area, selfpropelled U 10 5

8709.9000.00 Parts of worktruck of the type used in factories, warehouses, dock areas or 5 5
airports
Motorized tanks and other armoured fighting vehicles and parts thereof
87.10
8710.0000.00 Tanks and other armoured fighting vehicles, motorised, whet U 20 5

Page 4 of 6
 HEADING/
DESCRIPTION SU ID VAT LVY EXC
H.S.CODE
87.11 Motocycles (incl. mopeds) and cycles fitted with an auxiliary motor
8711.1010.00 Motorcycles and cycles fitted with auxiliary motor,petrol fuel, capacity =<50cc,ckd U 5

8711.1090.00 Motorcycles and cycles fitted with auxiliary motor,petrol fuel, capacity =<50cc, fbu U 20

8711.2010.00 Motorcycles and cycles fitted with auxiliary motor,petrol fuel, capacity >50<250cc, U 5
CKD
8711.2091.00 Motorcycles and cycles fitted with auxiliary motor,petrol fuel, capacity >50=<80cc, U 20
FBU
8711.2099.00 Motorcycles and cycles fitted with auxiliary motor,petrol fuel, capacity U 20
>80=<250cc, FBU
8711.3010.00 Motorcycles and cycles fitted with auxiliary motor,petrol fuel, capacity U 5
>250=<500cc,CKD
8711.3090.00 Motorcycles and cycles fitted with auxiliary motor,petrol fuel, capacity U 20
>250=<500cc,FBU
8711.4010.00 Motorcycles and cycles fitted with auxiliary motor,petrol fuel, capacity U 5
>500=<800cc,CKD
8711.4090.00 Motorcycles and cycles fitted with auxiliary motor,petrol fuel, capacity U 20
>500=<800cc,FBU
8711.5010.00 Motorcycles and cycles fitted with auxiliary motor,petrol fuel, capacity U 5
>800cc,CKD
8711.5090.00 Motorcycles and cycles fitted with auxiliary motor,petrol fuel, capacity >800cc,FBU U 20

8711.9010.00 Motorcycles and cycles fitted with auxiliary motor,not specified in 8711, CKD U 5

8711.9090.00 Motorcycles and cycles fitted with auxiliary motor,not specified in 8711, FBU U 20

87.12 Bicycles and other cycles, not motorized

8712.0010.00 Bicycles and other cycles (including delivery tricycles), not motorised, Presented U 5
CKD
8712.0090.00 Bicycles and other cycles (including delivery tricycles), not motorised, Presented U 20
FBU
87.13 Invalid carriages
8713.1000.00 Carriages for disabled persons, Not mechanically propelled U 0
8713.9000.00 . U 0

87.14 Parts and accessories of vehicles of 87.11 to 87.13

8714.1010.00 Parts and accessories of motorcycles (including mopeds) for assembly industry 5

8714.1090.00 Parts and accessories of motorcycles (including mopeds) not for assembly 10
industry, FBU
8714.2000.00 Parts and accessories of carriages for disabled persons 0
8714.9110.00 Frames and forks, and parts thereof for assembly industry 5 5
8714.9190.00 Frames and forks, and parts thereof not for assembly industry 10 5
8714.9210.00 Wheel rims and spokes for assembly industry 5 5
8714.9290.00 Wheel rims and spokes not for assembly industry 10 5
8714.9310.00 . coaster braking hubs...and freewheel sprocketwheels for assembly industry 5 5

8714.9390.00 . coaster braking... and freewheel sprocketwheel not for assembly industry 10 5
8714.9410.00 Brakes, including coaster braking hubs and hub brakes, and parts for assembly 5 5
industry
8714.9490.00 . coaster braking hub and hub brake, and parts thereof not for assembly ind. 10 5

8714.9510.00 Saddles for assembly industry U 5 5

Page 5 of 6
 HEADING/
DESCRIPTION SU ID VAT LVY EXC
H.S.CODE
87.14 Parts and accessories of vehicles of 87.11 to 87.13
8714.9590.00 Saddles not for assembly industry U 10 5
8714.9610.00 Pedals and crankgear, and parts thereof for assembly industry 5 5
8714.9690.00 Pedals and crankgear, and parts thereof not for assembly industry 10 5
8714.9910.00 Other parts not specified for assembly industry 5 5
8714.9990.00 Other parts not specified not for assembly industry 10 5

87.15 Baby carriages and parts thereof

8715.0000.00 . 20

87.16 Trailers and semi-trailers; other vehicles, not machanically propelled

8716.1000.00 Trailers and semitrailers of the caravan type, for housing or camping U 35 5
8716.2000.00 Selfloading or selfunloading trailers and semitrailers for agricultural purposes U 35 5

8716.3100.00 Tanker trailers and tanker semitrailers U 35 5

8716.3910.00 Trailers and semitrailers for the haulage of timber U 35 5
8716.3921.00 Other tipping trailers =< 6 cubic mtres and weight <1600kg U 35 5
8716.3922.00 Tipping trailers with a carrying capacity of =<6 cubic metres and a weight of U 35 5
=>1,600 kg
8716.3923.00 Other tipping trailers with a carrying capacity of more than 6 cubic metres U 35 5
8716.3990.00 Other tipping trailers and semitrailers not specified U 35 5
8716.4000.00 Other trailers and semitrailers not specified U 35 5
8716.8010.00 Vehicles drawn by animals U 10 5
8716.8021.00 Wheel barrows U 20 5
8716.8029.00 . U 20 5
8716.8090.00 . U 20 5
8716.9010.00 Parts of trailers and semitrailers 5 5
8716.9020.00 Parts of vehicles drawn by animals 5 5
8716.9090.00 . 20 5

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