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Legal database

Customs Tariff Act 1995

SCHEDULES

SCHEDULE 3  

View history reference

Note 1: See sections 15 and 16 .

Note 2: The text in this Schedule is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note 3: The text of the Convention is set out in Australian Treaty Series 1988 No 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

CLASSIFICATION OF GOODS AND GENERAL AND SPECIAL RATES OF DUTY

SECTION XVII  

Vehicles, aircraft, vessels and associated transport equipment
Notes.
  • 1. - This Section does not cover articles of 9503 or 9508, or bobsleighs, toboggans or the like of 9506.
  • 2. - " Parts " and " parts and accessories " do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:
  • (a) Joints, washers or the like of any material (classified according to their constituent material or in 8484) or other articles of vulcanised rubber other than hard rubber (4016);
  • (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
  • (c) Articles of Chapter 82 (tools);
  • (d) Articles of 8306;
  • (e) Machines or apparatus of 8401 to 8479, or parts thereof, other than the radiators for the articles of this Section; articles of 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of 8483;
  • (f) Electrical machinery or equipment (Chapter 85);
  • (g) Articles of Chapter 90;
  • (h) Articles of Chapter 91;
  • (ij) Arms (Chapter 93);
  • (k) Luminaires and lighting fittings and parts thereof of 9405; or
  • (l) Brushes of a kind used as parts of vehicles (9603).
  • 3. - References in Chapters 86 to 88 to " parts " or " accessories " do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
  • 4. - For the purposes of this Section:
  • (a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
  • (b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
  • (c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
  • 5. - Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
  • (a) In Chapter 86 if designed to travel on a guide-track (hovertrains);
  • (b) In Chapter 87 if designed to travel over land or over both land and water;
  • (c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.
    •  
    Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.
     
    Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.
    •
     View history note
    86 CHAPTER 86
    Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
    Notes.
  • 1. - This Chapter does not cover:
  • (a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (4406 or 6810);
  • (b) Railway or tramway track construction material of iron or steel of 7302; or
  • (c) Electrical signalling, safety or traffic control equipment of 8530.
  • 2. - 8607 applies, inter alia , to:
  • (a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
  • (b) Frames, underframes, bogies and bissel-bogies;
  • (c) Axle boxes; brake gear;
  • (d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
  • (e) Coachwork.
  • 3. - Subject to the provisions of Note 1 above, 8608.00.00 applies, inter alia , to:
  • (a) Assembled track, turntables, platform buffers, loading gauges;
  • (b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro- mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.


    • 8601 RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS:  
    8601.10.00 -Powered from an external source of electricity 5%
    8601.20.00 -Powered by electric accumulators 5%
    8602 OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS:  
    8602.10.00 -Diesel-electric locomotives 5%
    8602.90.00 -Other 5%
    8603 SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF 8604.00.00:  
    8603.10.00 -Powered from an external source of electricity 5%
    8603.90.00 -Other 5%
    8604.00.00 RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES, WHETHER OR NOT SELF-PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACKLINERS, TESTING COACHES AND TRACK INSPECTION VEHICLES) 5%
    8605.00.00 RAILWAY OR TRAMWAY PASSENGER COACHES, NOT SELF-PROPELLED; LUGGAGE VANS, POST OFFICE COACHES AND OTHER SPECIAL PURPOSE RAILWAY OR TRAMWAY COACHES, NOT SELF-PROPELLED (EXCLUDING THOSE OF 8604.00.00) Free
    8606 RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED:  
    8606.10.00 -Tank wagons and the like 5%
    8606.30.00 -Self-discharging vans and wagons, other than those of 8606.10.00 5%
    8606.9 -Other:  
    8606.91.00 --Covered and closed Free
    8606.92.00 --Open, with non-removable sides of a height exceeding 60 cm 5%
    8606.99.00 --Other 5%
    8607 PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK:  
    8607.1 -Bogies, bissel-bogies, axles and wheels, and parts thereof:  
    8607.11.00 --Driving bogies and bissel-bogies 5%
    8607.12.00 --Other bogies and bissel-bogies 5%
    8607.19.00 --Other, including parts 5%
    8607.2 -Brakes and parts thereof:  
    8607.21.00 --Air brakes and parts thereof 5%
    8607.29.00 --Other 5%
    8607.30.00 -Hooks and other coupling devices, buffers, and parts thereof 5%
    8607.9 -Other:  
    8607.91.00 --Of locomotives 5%
    8607.99.00 --Other 5%
    8608.00.00 RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS OR AIRFIELDS; PARTS OF THE FOREGOING 5%
    8609.00.00 CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT Free

     View history note
    87 CHAPTER 87
    Vehicles other 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 8701 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 8702 to 8704, and not in 8706.
  • 4. - 8712.00.00 includes all children's bicycles. Other children's cycles fall in 9503.
    • Subheading Note.
  • 1.- 8708.22 covers:
  • (a) front windscreens (windshields), rear windows and other windows, framed; and
  • (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices;
    •  
    when suitable for use solely or principally with the motor vehicles of 8701 to 8705.
    •  Additional Notes.
  • 1. - In this Schedule, " agricultural tractors " means:
  • (a) Two-wheel drive tractors of a kind used solely or principally in agriculture, horticulture or viticulture; or
  • (b) Other tractors that are designed for use, and will be used, solely or principally, in agriculture, horticulture or viticulture.
  • 2. - In this Chapter, a reference to a vehicle of a particular kind includes a reference to a vehicle of that kind presented without its motive power.
  • 3. - In this Chapter, " assembled " does not include goods assembled only to a stage that constitutes a sub-assembly.
  • 4. - For the purposes of 8702 and 8703, " off-road vehicles " means four-wheel drive vehicles that have at least four of the following characteristics calculated when the vehicle is at its unladen mass (i.e., vehicle in running order, unoccupied and unladen with all fluid reservoirs including fuel, filled to normal capacity and with all standard equipment) on a level surface, with the front wheels parallel to the vehicle's longitudinal centreline, and the tyres inflated to the manufacturer's recommended pressure -
  • (a) Approach angle of not less than 28 degrees
  • - the approach angle is the smallest angle, in the side view of a vehicle, formed by the level surface on which the vehicle is standing and a line tangent to the front tyre " Static Loaded Tyre Radius " arc and touching the underside of the vehicle forward of the front tyre;
  • (b) Breakover angle of not less than 14 degrees
  • - the breakover angle is the supplement of the largest angle, in the side view of a vehicle, that can be formed by two lines tangent to the front and rear " Static Loaded Tyre Radius " arcs and intersecting at a point on the underside of the vehicle;
  • (c) Departure angle of not less than 20 degrees
  • - the departure angle is the smallest angle, in the side view of a vehicle, formed by the level surface on which the vehicle is standing and a line tangent to the rear tyre " Static Loaded Tyre Radius " arc and touching the underside of the vehicle rearward of the rear tyre;
  • (d) Running clearance of not less than 200 mm
  • - the distance from the surface on which a vehicle is standing to the lowest point on the vehicle excluding unsprung mass;
  • (e) Front axle, rear axle and suspension clearance of not less than 175 mm each
  • - front axle and rear axle clearance is the vertical distance from the level surface on which the vehicle is standing to the lowest point on the " axle " differential (when applicable in case of a front " axle " ) of the vehicle;
  • - suspension clearance is the minimum distance from the front and rear suspensions to the ground.
  • 5. - For the purposes of 8703, " passenger motor vehicles " means motor cars and other motor vehicles (including station wagons) designed for the carriage of 2 or more persons (including the driver), other than:
  • (a) ambulances;
  • (b) hearses;
  • (c) police vans;
  • (d) amphibious vehicles; or
  • (e) off-road vehicles.
  • 6. - For the purposes of 8703.60.12, 8703.70.12, 8703.80.12 and 8703.90.12, the " fuel-efficient car limit " for goods means the fuel-efficient car limit (within the meaning of the A New Tax System (Luxury Car Tax) Act 1999 ) for the financial year in which the time for working out the rate of import duty on the goods occurs.
  • 7. - 8708 does not cover textile mats or textile carpets (Chapter 57).
  • 8. - For the purposes of this Chapter, " g.v.w. " (gross vehicle weight) is the road weight specified by the manufacturer as being the maximum design weight capacity of the vehicle. This weight is the combined weight of the vehicle, the maximum specified load, the driver and a tank full of fuel.
  • 9. - 8716 does not cover mobile garbage bins (including those commonly known as wheelie bins) and the like (Chapter 39 or Section XV).


    • 8701 TRACTORS (OTHER THAN TRACTORS OF 8709):  
    8701.10.00 -Single axle tractors Free
    8701.20.00 (Repealed by No 91 of 2021)  
    8701.2 -Road tractors for semi-trailers:
    8701.21.00 --With only compression-ignition internal combustion piston engine (diesel or semi-diesel) 5%
    CA:Free
    8701.22.00 --With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion 5%
    CA:Free
    8701.23.00 --With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion 5%
    CA:Free
    8701.24.00 --With only electric motor for propulsion 5%
    CA:Free
    8701.29.00 --Other 5%
    CA:Free
    8701.30.00 -Track-laying tractors Free
    8701.9 -Other, of an engine power:  
    8701.91 --Not exceeding 18 kW:  
    8701.91.1 ---Agricultural tractors:  
    8701.91.11 ----Goods, as follows:
    (a) having an engine power of 15 kW or greater;
    (b) having an engine power less than 15 kW with a single power take-off, rear axle mounted and rear facing and having rear hydraulic lift 3 point linkage    		 Free
    8701.91.19 ----Other 5%
    8701.91.90 ---Other 5%
    CA:Free
    8701.92 --Exceeding 18 kW but not exceeding 37 kW:  
    8701.92.10 ---Agricultural tractors Free
    8701.92.90 ---Other Free
    8701.93 --Exceeding 37 kW but not exceeding 75 kW:  
    8701.93.10 ---Agricultural tractors Free
    8701.93.90 ---Other Free
    8701.94 --Exceeding 75 kW but not exceeding 130 kW:  
    8701.94.10 ---Agricultural tractors Free
    8701.94.90 ---Other Free
    8701.95 --Exceeding 130 kW:  
    8701.95.10 ---Agricultural tractors Free
    8701.95.90 ---Other Free
    8702 MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER:  
    8702.10 -With only compression-ignition internal combustion piston engine (diesel or semi-diesel):  
    8702.10.10 ---Goods, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8702.10.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8702.20 -With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:  
    8702.20.10 ---Goods, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8702.20.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8702.30 -With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:  
    8702.30.10 ---Goods, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8702.30.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8702.40 -With only electric motor for propulsion:  
    8702.40.10 ---Goods, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8702.40.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8702.90 -Other:  
    8702.90.10 ---Goods, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8702.90.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703 MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF 8702), INCLUDING STATION WAGONS AND RACING CARS:  
    8703.10.00 -Vehicles specially designed for travelling on snow; golf cars and similar vehicles 5%
    CA:Free
    8703.2 -Other vehicles, with only spark-ignition internal combustion piston engine:  
    8703.21 --Of a cylinder capacity not exceeding 1 000 cm 3 :  
    8703.21.1 ---Passenger motor vehicles:  
    8703.21.11 ----Used or second-hand vehicles 5%
    CA:Free
      From 1 January 1997 22.5%, and $ 12 000 each
    FI:17.5%, and $ 12 000 each
    DC:17.5%, and $ 12 000 each
    CA:15%, and $ 12 000 each
      From 1 January 1998 20%, and $ 12 000 each
    FI:15%, and $ 12 000 each
    DC:15%, and $ 12 000 each
    CA:12.5%, and $ 12 000 each
      From 1 January 1999 17.5%, and $ 12 000 each
    FI:12.5%, and $ 12 000 each
    DC:12.5%, and $ 12 000 each
    CA:10%, and $ 12 000 each
      From 1 January 2000 15%, and $ 12 000 each
    FI:10%, and $ 12 000 each
    DC:10%, and $ 12 000 each
    CA:7.5%, and $ 12 000 each
      From 1 January 2005 10%, and $ 12,000 each
    FI:5%, and $ 12,000 each
    DC:5%, and $ 12,000 each
    CA:2.5%, and $ 12,000 each
      From 1 January 2010 5% and
    $ 12 000 each
    FI: $ 12 000 each
    DC: $ 12 000 each
    CA: $ 12 000 each
    8703.21.19 ----Other 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8703.21.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.21.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703.22 --Of a cylinder capacity exceeding 1 000 cm 3 but not exceeding 1 500 cm 3 :  
    8703.22.1 ---Passenger motor vehicles:  
    8703.22.11 ----Used or second-hand vehicles 5%
    CA:Free
      From 1 January 1997 22.5%, and $ 12 000 each
    FI:17.5%, and $ 12 000 each
    DC:17.5%, and $ 12 000 each
    CA:15%, and $ 12 000 each
      From 1 January 1998 20%, and $ 12 000 each
    FI:15%, and $ 12 000 each
    DC:15%, and $ 12 000 each
    CA:12.5%, and $ 12 000 each
      From 1 January 1999 17.5%, and $ 12 000 each
    FI:12.5%, and $ 12 000 each
    DC:12.5%, and $ 12 000 each
    CA:10%, and $ 12 000 each
      From 1 January 2000 15%, and $ 12 000 each
    FI:10%, and $ 12 000 each
    DC:10%, and $ 12 000 each
    CA:7.5%, and $ 12 000 each
      From 1 January 2005 10%, and $ 12,000 each
    FI:5%, and $ 12,000 each
    DC:5%, and $ 12,000 each
    CA:2.5%, and $ 12,000 each
      From 1 January 2010 5% and
    $ 12 000 each
    FI: $ 12 000 each
    DC: $ 12 000 each
    CA: $ 12 000 each
    8703.22.19 ----Other 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8703.22.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.22.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703.23 --Of a cylinder capacity exceeding 1 500 cm 3 but not exceeding 3 000 cm 3 :  
    8703.23.1 ---Passenger motor vehicles:  
    8703.23.11 ----Used or second-hand vehicles 5%
    CA:Free
      From 1 January 1997 22.5%, and $ 12 000 each
    FI:17.5%, and $ 12 000 each
    DC:17.5%, and $ 12 000 each
    CA:15%, and $ 12 000 each
      From 1 January 1998 20%, and $ 12 000 each
    FI:15%, and $ 12 000 each
    DC:15%, and $ 12 000 each
    CA:12.5%, and $ 12 000 each
      From 1 January 1999 17.5%, and $ 12 000 each
    FI:12.5%, and $ 12 000 each
    DC:12.5%, and $ 12 000 each
    CA:10%, and $ 12 000 each
      From 1 January 2000 15%, and $ 12 000 each
    FI:10%, and $ 12 000 each
    DC:10%, and $ 12 000 each
    CA:7.5%, and $ 12 000 each
      From 1 January 2005 10%, and $ 12,000 each
    FI:5%, and $ 12,000 each
    DC:5%, and $ 12,000 each
    CA:2.5%, and $ 12,000 each
      From 1 January 2010 5% and
    $ 12 000 each
    FI: $ 12 000 each
    DC: $ 12 000 each
    CA: $ 12 000 each
    8703.23.19 ----Other 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8703.23.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.23.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703.24 --Of a cylinder capacity exceeding 3 000 cm 3 :  
    8703.24.1 ---Passenger motor vehicles:  
    8703.24.11 ----Used or second-hand vehicles 5%
    CA:Free
      From 1 January 1997 22.5%, and $ 12 000 each
    FI:17.5%, and $ 12 000 each
    DC:17.5%, and $ 12 000 each
    CA:15%, and $ 12 000 each
      From 1 January 1998 20%, and $ 12 000 each
    FI:15%, and $ 12 000 each
    DC:15%, and $ 12 000 each
    CA:12.5%, and $ 12 000 each
      From 1 January 1999 17.5%, and $ 12 000 each
    FI:12.5%, and $ 12 000 each
    DC:12.5%, and $ 12 000 each
    CA:10%, and $ 12 000 each
      From 1 January 2000 15%, and $ 12 000 each
    FI:10%, and $ 12 000 each
    DC:10%, and $ 12 000 each
    CA:7.5%, and $ 12 000 each
      From 1 January 2005 10%, and $ 12,000 each
    FI:5%, an $ 12,000 each
    DC:5%, and $ 12,000 each
    CA:2.5%, and $ 12,000 each
      From 1 January 2010 5% and
    $ 12 000 each
    FI: $ 12 000 each
    DC: $ 12 000 each
    CA: $ 12 000 each
    8703.24.19 ----Other 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8703.24.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.24.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703.3 -Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):  
    8703.31 --Of a cylinder capacity not exceeding 1 500 cm 3 :  
    8703.31.1 ---Passenger motor vehicles:  
    8703.31.11 ----Used or second-hand vehicles 5%
    CA:Free
      From 1 January 1997 22.5%, and $ 12 000 each
    FI:17.5%, and $ 12 000 each
    DC:17.5%, and $ 12 000 each
    CA:15%, and $ 12 000 each
      From 1 January 1998 20%, and $ 12 000 each
    FI:15%, and $ 12 000 each
    DC:15%, and $ 12 000 each
    CA:12.5%, and $ 12 000 each
      From 1 January 1999 17.5%, and $ 12 000 each
    FI:12.5%, and $ 12 000 each
    DC:12.5%, and $ 12 000 each
    CA:10%, and $ 12 000 each
      From 1 January 2000 15%, and $ 12 000 each
    FI:10%, and $ 12 000 each
    DC:10%, and $ 12 000 each
    CA:7.5%, and $ 12 000 each
      From 1 January 2005 10%, and $ 12,000 each
    FI:5%, and $ 12,000 each
    DC:5%, and $ 12,000 each
    CA:2.5%, and $ 12,000 each
      From 1 January 2010 5% and
    $ 12 000 each
    FI: $ 12 000 each
    DC: $ 12 000 each
    CA: $ 12 000 each
    8703.31.19 ----Other 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8703.31.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.31.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703.32 --Of a cylinder capacity exceeding 1 500 cm 3 but not exceeding 2 500 cm 3 :  
    8703.32.1 ---Passenger motor vehicles:  
    8703.32.11 ----Used or second-hand vehicles 5%
    CA:Free
      From 1 January 1997 22.5%, and $ 12 000 each
    FI:17.5%, and $ 12 000 each
    DC:17.5%, and $ 12 000 each
    CA:15%, and $ 12 000 each
      From 1 January 1998 20%, and $ 12 000 each
    FI:15%, and $ 12 000 each
    DC:15%, and $ 12 000 each
    CA:12.5%, and $ 12 000 each
      From 1 January 1999 17.5%, and $ 12 000 each
    FI:12.5%, and $ 12 000 each
    DC:12.5%, and $ 12 000 each
    CA:10%, and $ 12 000 each
      From 1 January 2000 15%, and $ 12 000 each
    FI:10%, and $ 12 000 each
    DC:10%, and $ 12 000 each
    CA:7.5%, and $ 12 000 each
      From 1 January 2005 10%, and $ 12,000 each
    FI:5%, and $ 12,000 each
    DC:5%, and $ 12,000 each
    CA:2.5%, and $ 12,000 each
      From 1 January 2010 5% and
    $ 12 000 each
    FI: $ 12 000 each
    DC: $ 12 000 each
    CA: $ 12 000 each
    8703.32.19 ----Other 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8703.32.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.32.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703.33 --Of a cylinder capacity exceeding 2 500 cm 3 :  
    8703.33.1 ---Passenger motor vehicles:  
    8703.33.11 ----Used or second-hand vehicles 5%
    CA:Free
      From 1 January 1997 22.5%, and $ 12 000 each
    FI:17.5%, and $ 12 000 each
    DC:17.5%, and $ 12 000 each
    CA:15%, and $ 12 000 each
      From 1 January 1998 20%, and $ 12 000 each
    FI:15%, and $ 12 000 each
    DC:15%, and $ 12 000 each
    CA:12.5%, and $ 12 000 each
      From 1 January 1999 17.5%, and $ 12 000 each
    FI:12.5%, and $ 12 000 each
    DC:12.5%, and $ 12 000 each
    CA:10%, and $ 12 000 each
      From 1 January 2000 15%, and $ 12 000 each
    FI:10%, and $ 12 000 each
    DC:10%, and $ 12 000 each
    CA:7.5%, and $ 12 000 each
      From 1 January 2005 10%, and $ 12,000 each
    FI:5%, and $ 12,000 each
    DC:5%, and $ 12,000 each
    CA:2.5%, and $ 12,000 each
      From 1 January 2010 5% and
    $ 12 000 each
    FI: $ 12 000 each
    DC: $ 12 000 each
    CA: $ 12 000 each
    8703.33.19 ----Other 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8703.33.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.33.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703.40 -Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:  
    8703.40.1 ---Passenger motor vehicles:  
    8703.40.11 ----Used or second-hand vehicles 5%
    CA:Free
    8703.40.19 ----Other 5%
    CA:Free
    8703.40.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.40.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703.50 -Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:  
    8703.50.1 ---Passenger motor vehicles:  
    8703.50.11 ----Used or second-hand vehicles 5%
    CA:Free
    8703.50.19 ----Other 5%
    CA:Free
    8703.50.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.50.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703.60 -Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:  
    8703.60.1 ---Passenger motor vehicles:  
    8703.60.11 ----Used or second-hand vehicles 5%
    CA:Free
    8703.60.12 ----Goods, NSA, with a value less than the fuel-efficient car limit for the goods as defined in Additional Note 6 to this Chapter Free
    8703.60.19 ----Other 5%
    CA:Free
    8703.60.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.60.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703.70 -Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:  
    8703.70.1 ---Passenger motor vehicles:  
    8703.70.11 ----Used or second-hand vehicles 5%
    CA:Free
    8703.70.12 ----Goods, NSA, with a value less than the fuel-efficient car limit for the goods as defined in Additional Note 6 to this Chapter Free
    8703.70.19 ----Other 5%
    CA:Free
    8703.70.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.70.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703.80 -Other vehicles, with only electric motor for propulsion:  
    8703.80.1 ---Passenger motor vehicles:  
    8703.80.11 ----Used or second-hand vehicles 5%
    CA:Free
    8703.80.12 ----Goods, NSA, with a value less than the fuel-efficient car limit for the goods as defined in Additional Note 6 to this Chapter Free
    8703.80.19 ----Other 5%
    CA:Free
    8703.80.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.80.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8703.90 -Other:  
    8703.90.1 ---Passenger motor vehicles:  
    8703.90.11 ----Used or second-hand vehicles 5%
    CA:Free
      From 1 January 1997 22.5%, and $ 12 000 each
    FI:17.5%, and $ 12 000 each
    DC:17.5%, and $ 12 000 each
    CA:15%, and $ 12 000 each
      From 1 January 1998 20%, and $ 12 000 each
    FI:15%, and $ 12 000 each
    DC:15%, and $ 12 000 each
    CA:12.5%, and $ 12 000 each
      From 1 January 1999 17.5%, and $ 12 000 each
    FI:12.5%, and $ 12 000 each
    DC:12.5%, and $ 12 000 each
    CA:10%, and $ 12 000 each
      From 1 January 2000 15%, and $ 12 000 each
    FI:10%, and $ 12 000 each
    DC:10%, and $ 12 000 each
    CA:7.5%, and $ 12 000 each
      From 1 January 2005 10%, and $ 12,000 each
    FI:5%, and $ 12,000 each
    DC:5%, and $ 12,000 each
    CA:2.5%, and $ 12,000 each
      From 1 January 2010 5% and
    $ 12 000 each
    FI: $ 12 000 each
    DC: $ 12 000 each
    CA: $ 12 000 each
    8703.90.12 ----Goods, NSA, with an electric motor for propulsion, capable of being charged by plugging to external source of electric power, and with a value less than the fuel-efficient car limit for the goods as defined in Additional Note 6 to this Chapter Free
    8703.90.19 ----Other 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8703.90.20 ---Goods, NSA, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8703.90.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8704 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS:  
    8704.10.00 -Dumpers designed for off-highway use 5%
    CA:Free
    8704.2 -Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
    8704.21 --g.v.w. not exceeding 5 t:  
    8704.21.10 ---Goods, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8704.21.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8704.22.00 --g.v.w. exceeding 5 t but not exceeding 20 t 5%
    CA:Free
    8704.23.00 --g.v.w. exceeding 20 t 5%
    CA:Free
    8704.3 -Other, with only spark-ignition internal combustion piston engine:  
    8704.31 --g.v.w. not exceeding 5 t:  
    8704.31.10 ---Goods, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8704.31.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8704.32.00 --g.v.w. exceeding 5 t 5%
    CA:Free
    8704.4 -Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:  
    8704.41 --g.v.w. not exceeding 5 t:  
    8704.41.10 ---Goods, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8704.41.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8704.42.00 --g.v.w. exceeding 5 t but not exceeding 20 t 5%
    CA:Free
    8704.43.00 --g.v.w. exceeding 20 t 5%
    CA:Free
    8704.5 -Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:  
    8704.51 --g.v.w. not exceeding 5 t:  
    8704.51.10 ---Goods, as follows:
    (a) g.v.w. exceeding 3.5 t;
    (b) g.v.w. not exceeding 3.5 t, assembled    		 5%
    CA:Free
    8704.51.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8704.52.00 --g.v.w. exceeding 5 t 5%
    CA:Free
    8704.60 -Other with only electric motor for propulsion:  
    8704.60.10 --Assembled 5%
    CA:Free
    8704.60.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8704.90 -Other:  
    8704.90.10 ---Assembled 5%
    CA:Free
    8704.90.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8705 SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXER LORRIES, ROAD SWEEPER LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS):  
    8705.10.00 -Crane lorries 5%
    8705.20.00 -Mobile drilling derricks 5%
    8705.30.00 -Fire fighting vehicles 5%
    8705.40.00 -Concrete-mixer lorries 5%
    8705.90.00 -Other 5%
    8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF 8701 TO 8705:  
    8706.00.10 ---For use in the assembly or manufacture of passenger motor vehicles 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8706.00.9 ---Other:  
    8706.00.91 ----Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8706.00.99 ----Other 5%
    CA:Free
    8707 BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF 8701 TO 8705:  
    8707.10 -For the vehicles of 8703:  
    8707.10.10 ---For use in the assembly or manufacture of passenger motor vehicles 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8707.10.9 ---Other:  
    8707.10.91 ----Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8707.10.99 ----Other 5%
    CA:Free
    8707.90 -Other:  
    8707.90.10 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8707.90.90 ---Other 5%
    CA:Free
    8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF 8701 TO 8705:  
    8708.10 -Bumpers and parts thereof:  
    8708.10.10 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8708.10.90 ---Other 5%
    CA:Free
    8708.2 -Other parts and accessories of bodies (including cabs):  
    8708.21 --Safety seat belts:  
    8708.21.10 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8708.21.90 ---Other 5%
    CA:Free
    8708.22 --Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter:
    8708.22.10 ---For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.22.9 ---Other:  
    8708.22.91 ----Of a kind used as components in passenger motor vehicles 5%
    CA:Free
    8708.22.99 ----Other 5%
    CA:Free
    8708.29 --Other:  
    8708.29.30 ---For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.29.9 ---Other:  
    8708.29.91 ----Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8708.29.99 ----Other 5%
    CA:Free
    8708.30 -Brakes and servo-brakes; parts thereof:  
    8708.30.1 ---Mounted brake linings:  
    8708.30.11 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.30.12 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.30.19 ----Other 5%
    CA:Free
    8708.30.9 ---Other:  
    8708.30.91 ----For the tractors of 8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90 or 8701.95.90, other than tractors for dumpers 5%
    8708.30.92 ----For the tractors of 8701.10.00, 8701.30.00, 8701.91.1, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10 Free
    8708.30.93 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.30.99 ----Other 5%
    CA:Free
    8708.40 -Gear boxes and parts thereof:  
    8708.40.4 ---Gear boxes:  
    8708.40.41 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.40.42 ----Other, for use in the assembly or manufacture of passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.40.43 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.40.49 ----Other 5%
    CA:Free
    8708.40.5 ---Parts of goods of 8708.40.4:  
    8708.40.51 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.40.52 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.40.59 ----Other 5%
    CA:Free
    8708.50 -Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof:  
    8708.50.4 ---Drive-axles with differential, whether or not provided with other transmission components:  
    8708.50.41 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.50.42 ----Other, for use in the assembly or manufacture of passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.50.43 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.50.49 ----Other 5%
    CA:Free
    8708.50.5 ---Parts of goods of 8708.50.4:  
    8708.50.51 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.50.52 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.50.59 ----Other 5%
    CA:Free
    8708.50.6 ---Non-driving axles and parts thereof:  
    8708.50.61 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.50.62 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.50.69 ----Other 5%
    CA:Free
    8708.70 -Road wheels and parts and accessories thereof:  
    8708.70.30 ---For the tractors of 8701.10.00 or 8701.9, other than tractors for dumpers Free
    8708.70.9 ---Other:  
    8708.70.91 ----Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.70.99 ----Other 5%
    CA:Free
    8708.80 -Suspension systems and parts thereof (including shock-absorbers):  
    8708.80.4 ---Suspension shock-absorbers:  
    8708.80.41 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.80.42 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.80.49 ----Other 5%
    CA:Free
    8708.80.9 ---Other:  
    8708.80.91 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.80.92 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.80.99 ----Other 5%
    CA:Free
    8708.9 -Other parts and accessories:  
    8708.91 --Radiators and parts thereof:  
    8708.91.3 ---Radiators:  
    8708.91.31 ----For the tractors of 8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90 or 8701.95.90, other than tractors for dumpers 5%
    8708.91.32 ----For the tractors of 8701.10.00, 8701.30.00, 8701.91.1, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10 Free
    8708.91.33 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.91.39 ----Other 5%
    CA:Free
    8708.91.4 ---Parts of goods of 8708.91.3:  
    8708.91.41 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.91.42 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.91.49 ----Other 5%
    CA:Free
    8708.92 --Silencers (mufflers) and exhaust pipes; parts thereof:  
    8708.92.4 ---Silencers (mufflers) and exhaust pipes:  
    8708.92.41 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.92.42 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.92.49 ----Other 5%
    CA:Free
    8708.92.5 ---Parts of goods of 8708.92.4:  
    8708.92.51 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.92.52 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.92.59 ----Other 5%
    CA:Free
    8708.93 --Clutches and parts thereof:  
    8708.93.20 ---For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.93.30 ---Other, for use in the assembly or manufacture of passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.93.9 ---Other:  
    8708.93.91 ----Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.93.99 ----Other 5%
    CA:Free
    8708.94 --Steering wheels, steering columns and steering boxes; parts thereof:  
    8708.94.4 ---Steering wheels, steering columns and steering boxes:  
    8708.94.41 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.94.42 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.94.49 ----Other 5%
    CA:Free
    8708.94.5 ---Parts of goods of 8708.94.4:  
    8708.94.51 ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.94.52 ----Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.94.59 ----Other 5%
    CA:Free
    8708.95 --Safety airbags with inflater system; parts thereof:  
    8708.95.10 ---For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.95.20 ---Other, of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.95.90 ---Other 5%
    CA:Free
    8708.99 --Other:  
    8708.99.20 ---For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free
    8708.99.30 ---Chassis, for use in the assembly or manufacture of passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.99.9 ---Other:  
    8708.99.91 ----Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8708.99.99 ----Other 5%
    CA:Free
    8709 WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OF GOODS; TRACTORS OF THE TYPE USED ON RAILWAY STATION PLATFORMS; PARTS OF THE FOREGOING VEHICLES:  
    8709.1 -Vehicles:  
    8709.11.00 --Electrical 5%
    8709.19.00 --Other 5%
    8709.90.00 -Parts Free
    8710.00.00 TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES Free
    8711 MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; SIDE-CARS:  
    8711.10.00 -With internal combustion piston engine of a cylinder capacity not exceeding 50 cm 3 Free
    8711.20.00 -With internal combustion piston engine of a cylinder capacity exceeding 50 cm 3 but not exceeding 250 cm 3 Free
    8711.30.00 -With internal combustion piston engine of a cylinder capacity exceeding 250 cm 3 but not exceeding 500 cm 3 Free
    8711.40.00 -With internal combustion piston engine of a cylinder capacity exceeding 500 cm 3 but not exceeding 800 cm 3 Free
    8711.50.00 -With internal combustion piston engine of a cylinder capacity exceeding 800 cm 3 Free
    8711.60.00 -With electric motor for propulsion 5%
    DCS:4%
    DCT:5%
    8711.90.00 -Other 5%
    DCS:4%
    DCT:5%
    8712.00.00 BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED 5%
    8713 CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED:  
    8713.10.00 -Not mechanically propelled Free
    8713.90.00 -Other Free
    8714 PARTS AND ACCESSORIES OF VEHICLES OF 8711 TO 8713:  
    8714.10 -Of motorcycles (including mopeds):  
    8714.10.10 ---Exhaust systems and parts thereof 5%
    8714.10.90 ---Other Free
    8714.20.00 -Of carriages for disabled persons Free
    8714.9 -Other:  
    8714.91.00 --Frames and forks, and parts thereof 5%
    8714.92.00 --Wheel rims and spokes Free
    8714.93.00 --Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels Free
    8714.94.00 --Brakes, including coaster braking hubs and hub brakes, and parts thereof Free
    8714.95.00 --Saddles Free
    8714.96.00 --Pedals and crank-gear, and parts thereof Free
    8714.99.00 --Other Free
    8715.00.00 BABY CARRIAGES AND PARTS THEREOF Free
    8716 TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF:  
    8716.10.00 -Trailers and semi-trailers of the caravan type, for housing or camping 5%
    8716.20.00 -Self-loading or self-unloading trailers and semi-trailers for agricultural purposes 5%
    8716.3 -Other trailers and semi-trailers for the transport of goods:  
    8716.31.00 --Tanker trailers and tanker semi-trailers Free
    8716.39.00 --Other 5%
    8716.40.00 -Other trailers and semi-trailers 5%
    8716.80.00 -Other vehicles 5%
    8716.90.00 -Parts 5%
    CA:Free

     View history note
    88 CHAPTER 88
    Aircraft, spacecraft, and parts thereof
    Note.
  • 1.- For the purposes of this Chapter, " unmanned aircraft " means any aircraft, other than those of 8801.00.00, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight.
     
    " Unmanned aircraft " , however, does not cover flying toys, designed solely for amusement purposes (9503).
    •  Subheading Notes.
  • 1. - For the purposes of 8802.11.00 to 8802.40.00, " unladen weight " means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
  • 2.- For the purposes of 8806.21.00 to 8806.24.00 and 8806.91.00 to 8806.94.00, " maximum take-off weight " means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel.


    • 8801.00.00 BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT Free
    8802 OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF 8806; SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES:  
    8802.1 -Helicopters:  
    8802.11.00 --Of an unladen weight not exceeding 2 000 kg Free
    8802.12.00 --Of an unladen weight exceeding 2 000 kg Free
    8802.20.00 -Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg Free
    8802.30.00 -Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding 15 000 kg Free
    8802.40.00 -Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg Free
    8802.60.00 -Spacecraft (including satellites) and suborbital and spacecraft launch vehicles Free
    8803 - 8803.90.00 (Repealed by No 91 of 2021)  
    8804.00.00 PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO Free
    8805 AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES:  
    8805.10.00 -Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof Free
    8805.2 -Ground flying trainers and parts thereof:  
    8805.21.00 --Air combat simulators and parts thereof Free
    8805.29.00 --Other Free
    8806 UNMANNED AIRCRAFT:
    8806.10.00 -Designed for the carriage of passengers Free
    8806.2 -Other, for remote-controlled flight only:  
    8806.21.00 --With maximum take-off weight not more than 250 g Free
    8806.22.00 --With maximum take-off weight more than 250 g but not more than 7 kg Free
    8806.23.00 --With maximum take-off weight more than 7 kg but not more than 25 kg Free
    8806.24.00 --With maximum take-off weight more than 25 kg but not more than 150 kg Free
    8806.29.00 --Other Free
    8806.9 -Other:  
    8806.91.00 --With maximum take-off weight not more than 250 g Free
    8806.92.00 --With maximum take-off weight more than 250 g but not more than 7 kg Free
    8806.93.00 --With maximum take-off weight more than 7 kg but not more than 25 kg Free
    8806.94.00 --With maximum take-off weight more than 25 kg but not more than 150 kg Free
    8806.99.00 --Other Free
    8807 PARTS OF GOODS OF 8801.00.00, 8802 or 8806:  
    8807.10.00 -Propellers and rotors and parts thereof Free
    8807.20.00 -Under-carriages and parts thereof Free
    8807.30.00 -Other parts of aeroplanes, helicopters or unmanned aircraft Free
    8807.90.00 -Other Free

     View history note
    89 CHAPTER 89
    Ships, boats and floating structures
    Note.
  • 1. - A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in 8906 if it does not have the essential character of a vessel of a particular kind.


    • 8901 CRUISE SHIPS, EXCURSION BOATS, FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS:  
    8901.10 -Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds:  
    8901.10.10 ---Not exceeding 150 gross construction tons 5%
    8901.10.90 ---Other Free
    8901.20 -Tankers:  
    8901.20.10 ---Not exceeding 150 gross construction tons 5%
    8901.20.90 ---Other Free
    8901.30 -Refrigerated vessels, other than those of 8901.20:  
    8901.30.10 ---Not exceeding 150 gross construction tons 5%
    8901.30.90 ---Other Free
    8901.90 -Other vessels for the transport of goods and other vessels for the transport of both persons and goods:  
    8901.90.10 ---Not exceeding 150 gross construction tons 5%
    8901.90.90 ---Other Free
    8902 FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS:  
    8902.00.10 ---Not exceeding 150 gross construction tons Free
    8902.00.90 ---Other Free
    8903 YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES:  
    8903.1 -Inflatable (including rigid hull inflatable) boats:
    8903.11.00 --Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg 5%
    8903.12.00 --Not designed for use with a motor and unladen (net) weight not exceeding 100 kg 5%
    8903.19.00 --Other 5%
    8903.2 -Sailboats, other than inflatable, with or without auxiliary motor:  
    8903.21.00 --Of a length not exceeding 7.5 m 5%
    8903.22.00 --Of a length exceeding 7.5 m but not exceeding 24 m 5%
    8903.23 --Of a length exceeding 24 m:  
    8903.23.10 ---Not exceeding 150 gross construction tons 5%
    8903.23.90 ---Other Free
    8903.3 -Motorboats, other than inflatable, not including outboard motorboats:  
    8903.31.00 --Of a length not exceeding 7.5 m 5%
    8903.32.00 --Of a length exceeding 7.5 m but not exceeding 24 m 5%
    8903.33 --Of a length exceeding 24 m:  
    8903.33.10 ---Not exceeding 150 gross construction tons 5%
    8903.33.90 ---Other Free
    8903.9 -Other:  
    8903.93.00 --Of a length not exceeding 7.5 m 5%
    8903.99 --Other:  
    8903.99.10 ---Not exceeding 150 gross construction tons 5%
    8903.99.90 ---Other Free
    8904 TUGS AND PUSHER CRAFT:  
    8904.00.10 ---Not exceeding 150 gross construction tons 5%
    8904.00.90 ---Other Free
    8905 LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION; FLOATING DOCKS; FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS:  
    8905.10 -Dredgers:  
    8905.10.10 ---Not exceeding 150 gross construction tons 5%
    8905.10.90 ---Other Free
    8905.20 -Floating or submersible drilling or production platforms:  
    8905.20.10 ---Not exceeding 150 gross construction tons 5%
    8905.20.90 ---Other Free
    8905.90 -Other:  
    8905.90.10 ---Not exceeding 150 gross construction tons 5%
    8905.90.90 ---Other Free
    8906 OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS:  
    8906.10 -Warships:  
    8906.10.10 ---Not exceeding 150 gross construction tons 5%
    8906.10.90 ---Other Free
    8906.90 -Other:  
    8906.90.10 ---Not exceeding 150 gross construction tons 5%
    8906.90.90 ---Other Free
    8907 OTHER FLOATING STRUCTURES (FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS):  
    8907.10.00 -Inflatable rafts 5%
    8907.90.00 -Other 5%
    8908.00.00 VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP Free

     View history note


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