CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF
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1 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 heading 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 to 87.04, and not in heading Heading includes all children's bicycles. Other children's cycles fall in heading HEADING BZ DESCRIPTION OF GOODS Tractors (other than tractors of heading 87.09). Pedestrian controlled tractor: For use in agriculture 0% 0% 0% 0% No/cwt
2 Other 5% 0% 3% 5% No/cwt Road tractors for semi-trailers Track-laying tractors: For use in agriculture 0% 0% 0% 0% No/cwt Other 5% 0% 3% 5% No/cwt For use in agriculture 0% 0% 0% 0% No/cwt Other 5% 0% 3% 5% No/cwt Motor vehicles for the transport of ten or more persons, including the driver. With compression ignition internal combustion piston engine (diesel or semi-diesel): Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons(including the driver), of an engine size not exceeding 4 cylinders and a cylinder capacity not exceeding 3000cc. Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority 0% No/cwt 0% 5% 0% 5% 5% No/cwt No/cwt 0% No/cwt Other coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver) 0% No/cwt
3 Other 0% No/cwt Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver): 0% No/cwt Other coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver), of an engine size not exceeding 4 cylinders and a cylinder capacity not exceeding 3000cc. 0% No/cwt Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) 0% No/cwt Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other coaches, buses and mini-buses, of a seating capacity exceeding 29 (including the driver) 0% No/cwt Other 0% No/cwt Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars Vehicles specially designed for travelling on snow; golf cars and similar vehicles 20% 0% 20% 20% No/cwt Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity not exceeding 1,000 cc: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other 45% 0% 40% 45% No/cwt
4 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other 45% 0% 40% 45% No/cwt Of a cylinder capacity exceeding 1,500 cc but not exceeding 3000 cc: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc 45% 0% 40% 45% No/cwt Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc 45% 0% 40% 45% No/cwt Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc: 45% 0% 40% 45% No/cwt Of a cylinder capacity exceeding 3,000 cc: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other 45% 0% 40% 45% No/cwt Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity not exceeding 1,500 cc: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other 45% 0% 40% 45% No/cwt Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc, completely knocked down for assembly in plants approved for the purpose by the Competent Authority Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc 45% 0% 40% 45% No/cwt Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc 45% 0% 40% 45% No/cwt Of a cylinder capacity exceeding 2,500 cc: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority
5 Other 45% 0% 40% 45% No/cwt Of an engine size not exceeding 4 cylinders 45% 0% 40% 45% No/cwt Other 45% 0% 40% 45% No/cwt Motor vehicles for the transport of goods Dumpers designed for off-highway use 0% No/cwt Other, with compression-ignition internal combustion piston engine (diesel or semi- diesel): g.v.w not exceeding 5 tonnes: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other 0% No/cwt g.v.w exceeding 5 tonnes but not exceeding 20 tonnes: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other 0% No/cwt g.v.w exceeding 20 tonnes: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other 0% No/cwt Other, with spark-ignition internal combustion piston engine: g.v.w not exceeding 5 tonnes:
6 Completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other Of an engine size not exceeding 4 cylinders and a cylinder capacity not exceeding 3000cc. 0% 0% No/cwt No/cwt g.v.w exceeding 5 tonnes: Completely knocked down for assembly in plants approved for the purpose by the Competent Authority Other 0% No/cwt Other 0% No/cwt 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) Crane lorries 5% 0% 3% 5% No/cwt Mobile drilling derricks 5% 0% 0% 5% No/cwt Fire fighting vehicles 0% 0% 0% 0% No/cwt Concrete-mixer lorries 5% 0% 3% 5% No/cwt Other 5% 0% 3% 5% No/cwt Chassis fitted with engines for the motor vehicles of headings to For the assembly of coaches and buses For the motor vehicles of heading 87.01, or Other 20% 0% 20% 20% No/cwt Bodies (including cabs), for the motor vehicles of headings to
7 For the vehicles of heading % 0% 5% 5% cwt For coaches and bus bodies 5% 0% 5% 5% cwt Other 5% 0% 5% 5% cwt Parts and accessories of the motor vehicles of headings to Bumpers and parts thereof 30% 0% 30% 30% cwt Other parts and accessories of bodies (including cabs): Safety seat belts 30% 0% 30% 30% cwt Other 30% 0% 30% 30% cwt Brakes and servo-brakes; parts thereof: Mounted brake linings for tractors 0% 0% 0% 0% cwt Other mounted brake linings 30% 0% 30% 30% cwt Brakes, servo-brakes and parts thereof for tractors, other than mounted brake linings 0% 0% 0% 0% cwt Other brakes and servo-brakes and parts thereof, other than mounted brake linings 30% 0% 30% 30% cwt Gear boxes and parts thereof: For tractors 0% 0% 0% 0% cwt Other 30% 0% 30% 30% cwt Drive-axles with differential, whether or not provided with other transmission components, and nondriving axles; parts thereof: For tractors 0% 0% 0% 0% cwt Other 30% 0% 30% 30% cwt Road wheels and parts and accessories thereof: For tractors 0% 0% 0% 0% cwt Other 30% 0% 30% 30% cwt
8 Suspension systems and parts thereof ( including shock-absorbers): For tractors 0% 0% 0% 0% cwt Other 30% 0% 30% 30% cwt Other parts and accessories: Radiators and parts thereof: For tractors 0% 0% 0% 0% cwt Other 30% 0% 30% 30% cwt Silencers(mufflers)and exhaust pipes; parts threof: For tractors 0% 0% 0% 0% cwt Other 30% 0% 30% 30% cwt Clutches and parts thereof: For tractors 0% 0% 0% 0% cwt Other 30% 0% 30% 30% cwt Steering wheels, steering columns and steering boxes; parts thereof: For tractors 0% 0% 0% 0% cwt Other 30% 0% 30% 30% cwt Safety airbags with inflater system; parts thereof 30% 0% 30% 30% cwt Compressed Natural Gas (CNG) systems 30% 0% 30% 30% cwt Other for tractors 0% 0% 0% 0% cwt Other 30% 0% 30% 30% cwt
9 87.09 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. Vehicles: Electrical 5% 0% 3% 5% cwt Other 5% 0% 3% 5% cwt Parts 5% 0% 3% 5% cwt Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles. 5% 0% 3% 5% cwt Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; side-cars. With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: For the transport of goods Other 0% 0% 0% 0% No/cwt With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: For the transport of goods Other 20% 0% 20% 20% No/cwt With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc: For the transport of goods Other 20% 0% 20% 20% No/cwt
10 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc: For the transport of goods Other 20% 0% 20% 20% No/cwt With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc: For the transport of goods Other 20% 0% 20% 20% No/cwt For the transport of goods Other 20% 0% 20% 20% No/cwt Bicycles and other cycles (including delivery tricycles), not motorized For the transport of goods Other 20% 0% 15% 20% No/cwt Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled Not mechanically propelled 0% 0% 0% 0% cwt Other 0% 0% 0% 0% cwt Parts and accessories of vehicles of headings to Of motorcycles (including mopeds) 5% 0% 5% 5% lb Of carriages for disabled persons 0% 0% 0% 0% lb Frames and forks, and parts thereof 5% 0% 3% 5% lb Wheel rims and spokes 5% 0% 3% 5% lb
11 Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels 5% 0% 3% 5% lb Brakes, including coaster braking hubs and hub brakes, and parts thereof 5% 0% 3% 5% lb Saddles 5% 0% 3% 5% lb Pedals and crank-gear, and parts thereof 5% 0% 3% 5% lb Other 5% 0% 3% 5% lb Baby carriages and parts thereof. 5% 0% 3% 5% cwt Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof Trailers and semi-trailers of the caravan type, for housing or camping 20% 0% 18% 20% cwt Self-loading or self-unloading trailers and semi-trailers for agricultural purposes 5% 0% 0% 5% cwt Other trailers and semi-trailers for the transport of goods: Tanker trailers and tanker semi-trailers 5% 0% 3% 5% cwt Other 5% 0% 3% 5% cwt Other trailers and semi-trailers 5% 0% 3% 5% cwt Other vehicles: Wheelbarrows 0% cwt Other 5% 0% 5% 5% cwt Parts: Of wheelbarrows 0% cwt Other 5% 0% 5% 5% cwt
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