Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
This chapter covers vehicles other than railway or tramway rolling-stock, and parts and accessories thereof such as motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods, special purpose motor vehicles, trailers and semi-trailers, etc.
Simple Summary
Chapter 87 covers Vehicles other than railway/tramway rolling-stock; parts and accessories.
What is NOT covered?
This chapter excludes Railway rolling-stock (Chapter 86).
UQC Guidance
NOS
GST Rate Summary
28% (+Cess) generally. EV 5%.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Use |
| 8701 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) | Use |
| 870110 | SINGLE AXLE TRACTORS | Use |
| 87011000 | SINGLE AXLE TRACTORS | Use |
| 870120 | Road tractors for semi-trailers | Use |
| 87012010 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | Use |
| 87012090 | TRACTORS (OTHER THAN TRACTORS OFHEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OTHER | Use |
| 870121 | WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | Use |
| 87012100 | WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | Use |
| 870122 | WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | Use |
| 87012200 | WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | Use |
| 870123 | WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | Use |
| 87012300 | WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | Use |
| 870124 | WITH ONLY ELECTRIC MOTOR FOR PROPULSION | Use |
| 87012400 | WITH ONLY ELECTRIC MOTOR FOR PROPULSION | Use |
| 870129 | OTHER | Use |
| 87012900 | OTHER | Use |
| 870130 | TRACK-LAYING TRACTORS : | Use |
| 87013011 | OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | Use |
| 87013019 | OTHER | Use |
| 87013091 | OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | Use |
| 87013099 | OTHER | Use |
| 870190 | Other | Use |
| 87019010 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER : OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | Use |
| 87019090 | TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER :TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER | Use |
| 870191 | NOT EXCEEDING 18 KW | Use |
| 87019100 | Not exceeding 18 kW | Use |
| 870192 | EXCEEDING 18 KW BUT NOT EXCEEDING 37 KW | Use |
| 87019200 | Exceeding 18 kW but not exceeding 37 kW | Use |
| 870193 | EXCEEDING 37 KW BUT NOT EXCEEDING 75 KW | Use |
| 87019300 | Exceeding 37 kW but not exceeding 75 kW | Use |
| 870194 | EXCEEDING 75 KW BUT NOT EXCEEDING 130 KW | Use |
| 87019400 | Exceeding 75 kW but not exceeding 130 kW | Use |
| 870195 | EXCEEDING 130 KW | Use |
| 87019500 | Exceeding 130 kW | Use |
| 8702 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER | Use |
| 870210 | WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | Use |
| 87021011 | INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED | Use |
| 87021012 | INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED | Use |
| 87021018 | Other, air-conditioned | Use |
| 87021019 | OTHER, NON AIR-CONDITIONED | Use |
| 87021021 | Integrated monocoque vehicle, air-conditioned | Use |
| 87021022 | Integrated monocoque vehicle, non air-conditioned | Use |
| 87021028 | Other, air-conditioned | Use |
| 87021029 | Other, non air-conditioned | Use |
| 87021091 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVERWITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL)OTHER : INTEGRATED MONCOQUE VEHICLE | Use |
| 87021092 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL)OTHER : AIR-CONDITIONED VEHICLE | Use |
| 87021099 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL)OTHER :OTHER | Use |
| 870220 | WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION: | Use |
| 87022011 | Integrated monocoque vehicle, air-conditioned | Use |
| 87022012 | Integrated monocoque vehicle, non air-conditioned | Use |
| 87022018 | Other, air-conditioned | Use |
| 87022019 | Other, non air-conditioned | Use |
| 87022021 | Integrated monocoque vehicle, air-conditioned | Use |
| 87022022 | Integrated monocoque vehicle, non air-conditioned | Use |
| 87022028 | Other, air-conditioned | Use |
| 87022029 | Other, non air-conditioned | Use |
| 870230 | WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION PROPULSION: | Use |
| 87023011 | Integrated monocoque vehicle, air-conditioned | Use |
| 87023012 | Integrated monocoque vehicle, non air-conditioned | Use |
| 87023018 | Other, air-conditioned | Use |
| 87023019 | Other, non air-conditioned | Use |
| 87023021 | Integrated monocoque vehicle, air-conditioned | Use |
| 87023022 | Integrated monocoque vehicle, non air-conditioned | Use |
| 87023028 | Other, air-conditioned | Use |
| 87023029 | Other, non air-conditioned | Use |
| 870240 | WITH ONLY ELECTRIC MOTOR FOR PROPULSION: | Use |
| 87024011 | Integrated monocoque vehicle, air-conditioned | Use |
| 87024012 | Integrated monocoque vehicle, non air-conditioned | Use |
| 87024018 | Other, air-conditioned | Use |
| 87024019 | Other, non air-conditioned | Use |
| 87024021 | Integrated monocoque vehicle, air-conditioned | Use |
| 87024022 | Integrated monocoque vehicle, non air-conditioned | Use |
| 87024028 | Other, air-conditioned | Use |
| 87024029 | Other, non air-conditioned | Use |
| 870290 | OTHER: | Use |
| 87029011 | INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED | Use |
| 87029012 | INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED | Use |
| 87029013 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER : VEHICLES FOR TRANSPORT OF NOT MORE THAN13 PERSONS, INCLUDING THE DRIVER: ELECTRICALLY OPERATED | Use |
| 87029018 | Other, air-conditioned | Use |
| 87029019 | OTHER, NON AIR-CONDITIONED | Use |
| 87029020 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER VEHICLES FOR TRANSPORT OF NOT MORE THAN13 PERSONS, INCLUDING THE DRIVER:ELECTRICALLY OPERATED VEHICLES NOT ELSEWHERE INCLUDED OR SPECIFIED | Use |
| 87029021 | Integrated monocoque vehicle, air-conditioned | Use |
| 87029022 | Integrated monocoque vehicle, non air-conditioned | Use |
| 87029028 | Other, air-conditioned | Use |
| 87029029 | Other, non air-conditioned | Use |
| 87029091 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER INTEGRATED MONOCOQUE VEHICLE | Use |
| 87029092 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER :AIR-CONDITIONED VEHICLE | Use |
| 87029099 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER :OTHER | Use |
| 8703 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS | Use |
| 870310 | VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ON SNOW, GOLF CARS AND SIMILAR VEHICLES : | Use |
| 87031010 | ELECTRICALLY OPERATED | Use |
| 87031090 | OTHER | Use |
| 870321 | OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC : | Use |
| 87032110 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | Use |
| 87032120 | THREE-WHEELED VEHICLES | Use |
| 87032191 | MOTOR CARS | Use |
| 87032192 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | Use |
| 87032199 | OTHER | Use |
| 870322 | OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC : | Use |
| 87032210 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | Use |
| 87032220 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | Use |
| 87032230 | THREE-WHEELED VEHICLES | Use |
| 87032291 | MOTOR CARS | Use |
| 87032299 | OTHER | Use |
| 870323 | OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC : | Use |
| 87032310 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS INCLUDING THE DRIVER | Use |
| 87032320 | THREE-WHEELED VEHICLES | Use |
| 87032391 | MOTOR CARS | Use |
| 87032392 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | Use |
| 87032399 | OTHER | Use |
| 870324 | OF A CYLINDER CAPACITY EXCEEDING 3,000 CC : | Use |
| 87032410 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | Use |
| 87032420 | THREE-WHEELED VEHICLES | Use |
| 87032491 | MOTOR CARS | Use |
| 87032492 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | Use |
| 87032499 | OTHER | Use |
| 870331 | OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC : | Use |
| 87033110 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | Use |
| 87033120 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC : THREE-WHEELED VEHICLES | Use |
| 87033191 | MOTOR CARS | Use |
| 87033192 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | Use |
| 87033199 | OTHER | Use |
| 870332 | OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC : | Use |
| 87033210 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | Use |
| 87033220 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 2,500 CC THREE-WHEELED VEHICLES | Use |
| 87033291 | MOTOR CARS | Use |
| 87033292 | SPECIALIZED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | Use |
| 87033299 | OTHER | Use |
| 870333 | OF A CYLINDER CAPACITY EXCEEDING 2,500 CC : | Use |
| 87033310 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | Use |
| 87033320 | THREE-WHEELED VEHICLES | Use |
| 87033391 | MOTOR CARS | Use |
| 87033392 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | Use |
| 87033399 | OTHER | Use |
| 870340 | 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: | Use |
| 87034010 | Vehicles principally designed for transport of more than seven persons, including driver | Use |
| 87034020 | Specialised transport vehicles such as ambulances, prison vans and the like | Use |
| 87034030 | Motor cars | Use |
| 87034040 | Three-wheeled vehicles | Use |
| 87034090 | Other | Use |
| 870350 | 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: | Use |
| 87035010 | Vehicles principally designed for transport of more than seven persons, including driver | Use |
| 87035020 | Specialised transport vehicles such as ambulances, prison vans and the like | Use |
| 87035030 | Motor cars | Use |
| 87035040 | Three-wheeled vehicles | Use |
| 87035090 | Other | Use |
| 870360 | 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: | Use |
| 87036010 | Vehicles principally designed for transport of more than seven persons, including driver | Use |
| 87036020 | Specialised transport vehicles such as ambulances, prison vans and the like | Use |
| 87036030 | Motor cars | Use |
| 87036040 | Three-wheeled vehicles | Use |
| 87036090 | other | Use |
| 870370 | 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: | Use |
| 87037010 | Vehicles principally designed for transport of more than seven persons, including driver | Use |
| 87037020 | Specialised transport vehicles such as ambulances, prison vans and the like | Use |
| 87037030 | Motor cars | Use |
| 87037040 | THREE-WHEELED VEHICLES | Use |
| 87037090 | Other | Use |
| 870380 | OTHER VEHICLES, WITH ONLY ELECTRIC MOTOR FOR PROPULSION: | Use |
| 87038010 | Vehicles principally designed for transport of more than seven persons, including driver | Use |
| 87038020 | Specialised transport vehicles such as ambulances, prison vans and the like | Use |
| 87038030 | Motor cars | Use |
| 87038040 | THREE-WHEELED VEHICLES | Use |
| 87038090 | Other | Use |
| 870390 | Other | Use |
| 87039000 | Other | Use |
| 87039010 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHERS: ELECTRICALLY OPERATED | Use |
| 87039090 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHERS: OTHER | Use |
| 8704 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS | Use |
| 870410 | DUMPERS DESIGNED FOR OFF-HIGHWAY USE : | Use |
| 87041010 | WITH NET WEIGHT (EXCLUDING PAY-LOAD) EXCEEDING 8 TONNES AND MAXIMUM PAY-LOAD CAPACITY NOT LESS THAN 10 TONNES | Use |
| 87041090 | OTHER | Use |
| 870421 | g.v.w. not exceeding 5 tonnes | Use |
| 87042100 | G.V.W. NOT EXCEEDING 5 TONNES | Use |
| 87042110 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES REFRIGERATED | Use |
| 87042120 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES THREE-WHEELED MOTOR VEHICLES | Use |
| 87042190 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES OTHER | Use |
| 870422 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES: | Use |
| 87042200 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES: | Use |
| 87042211 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES LORRIES AND TRUCKS REFRIGERATED | Use |
| 87042219 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES LORRIES AND TRUCKS OTHER | Use |
| 87042290 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES OTHER | Use |
| 870423 | g.v.w. exceeding 20 tonnes | Use |
| 87042300 | G.V.W. EXCEEDING 20 TONNES | Use |
| 87042311 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES : LORRIES AND TRUCKS: REFRIGERATED | Use |
| 87042319 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES : LORRIES AND TRUCKS: OTHER | Use |
| 87042390 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES OTHER | Use |
| 870431 | g.v.w. not exceeding 5 tonnes | Use |
| 87043100 | G.V.W. NOT EXCEEDING 5 TONNES | Use |
| 87043110 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES : REFRIGERATED | Use |
| 87043120 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES THREE-WHEELED MOTOR VEHICLES | Use |
| 87043190 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES OTHER | Use |
| 870432 | g.v.w. exceeding 5 tonnes | Use |
| 87043200 | G.V.W. EXCEEDING 5 TONNES | Use |
| 87043211 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: LORRIES AND TRUCKS REFRIGERATED | Use |
| 87043219 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: LORRIES AND TRUCKS OTHER | Use |
| 87043290 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: OTHER | Use |
| 870441 | G.V.W. NOT EXCEEDING 5 TONNES | Use |
| 87044100 | G.V.W. NOT EXCEEDING 5 TONNES | Use |
| 870442 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES | Use |
| 87044200 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES | Use |
| 870443 | G.V.W. EXCEEDING 20 TONNES | Use |
| 87044300 | G.V.W. EXCEEDING 20 TONNES | Use |
| 870451 | G.V.W.NOT EXCEEDING 5 TONNES | Use |
| 87045100 | G.V.W.NOT EXCEEDING 5 TONNES | Use |
| 870452 | G.V.W. EXCEEDING 5 TONNES | Use |
| 87045200 | G.V.W. EXCEEDING 5 TONNES | Use |
| 870460 | OTHER WITH ONLY ELECTRIC MOTOR FOR PROPULSION | Use |
| 87046000 | OTHER WITH ONLY ELECTRIC MOTOR FOR PROPULSION | Use |
| 870490 | OTHER : | Use |
| 87049011 | REFRIGERATED | Use |
| 87049012 | ELECTRICALLY OPERATED | Use |
| 87049019 | OTHER | Use |
| 87049090 | OTHER | Use |
| 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-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS) | Use |
| 870510 | CRANE LORRIES | Use |
| 87051000 | CRANE LORRIES | Use |
| 870520 | MOBILE DRILLING DERRICKS | Use |
| 87052000 | MOBILE DRILLING DERRICKS | Use |
| 870530 | FIRE FIGHTING VEHICLES | Use |
| 87053000 | FIRE FIGHTING VEHICLES | Use |
| 870540 | CONCRETE-MIXER LORRIES | Use |
| 87054000 | CONCRETE-MIXER LORRIES | Use |
| 870590 | OTHER | Use |
| 87059000 | OTHER | Use |
| 87059010 | LORRIES (TRUCKS) FITTED WITH BRIDGING SYSTEMS | Use |
| 87059090 | OTHER | Use |
| 8706 | CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | Use |
| 870600 | CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705: | Use |
| 87060011 | OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | Use |
| 87060019 | OTHER | Use |
| 87060021 | FOR TRANSPORT OF NOT MORE THAN THIRTEEN PERSONS, INCLUDING THE DRIVER | Use |
| 87060029 | OTHER | Use |
| 87060031 | FOR THREE-WHEELED VEHICLES | Use |
| 87060039 | OTHER | Use |
| 87060041 | FOR THREE-WHEELED MOTOR VEHICLE | Use |
| 87060042 | FOR VEHICLES, OTHER THAN PETROL DRIVEN | Use |
| 87060043 | FOR DUMPERS COVERED IN THE HEADING 8703 | Use |
| 87060049 | OTHER | Use |
| 87060050 | FOR THE MOTOR VEHICLES OF HEADING 8704 | Use |
| 8707 | BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | Use |
| 87071000 | FOR THE VEHICLES OF HEADING 8702 | Use |
| 87079000 | OTHER | Use |
| 8708 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | Use |
| 870810 | BUMPERS AND PARTS THEREOF : | Use |
| 87081010 | FOR TRACTORS | Use |
| 87081090 | OTHER | Use |
| 870821 | SAFETY SEAT BELTS | Use |
| 87082100 | SAFETY SEAT BELTS | Use |
| 870822 | FRONT WINDSCREENS (WINDSHIELDS), REAR WINDOWS AND OTHER WINDOWS SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER | Use |
| 87082200 | FRONT WINDSCREENS (WINDSHIELDS), REAR WINDOWS AND OTHER WINDOWS SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER | Use |
| 870829 | OTHER | Use |
| 87082900 | OTHER | Use |
| 870830 | BRAKES AND SERVO-BRAKES, PARTS THEREOF | Use |
| 87083000 | BRAKES AND SERVO-BRAKES, PARTS THEREOF | Use |
| 87083100 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF MOUNTED BRAKE LININGS | Use |
| 87083900 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF OTHER | Use |
| 870840 | GEAR BOXES AND PARTS THEREOF | Use |
| 87084000 | GEAR BOXES AND PARTS THEREOF | Use |
| 870850 | DRIVE-AXLES WITH DIFFERENTIAL, WHETHER OR NOT PROVIDED WITH OTHER TRANSMISSION COMPONENTS, NON-DRIVING AXLES, PARTS THEREOF | Use |
| 87085000 | DRIVE-AXLES WITH DIFFERENTIAL, WHETHER OR NOT PROVIDED WITH OTHER TRANSMISSION COMPONENTS, NON-DRIVING AXLES, PARTS THEREOF | Use |
| 87086000 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF NON-DRIVING AXLES AND PARTS THEREOF | Use |
| 870870 | ROAD WHEELS AND PARTS AND ACCESSORIES THEREOF | Use |
| 87087000 | ROAD WHEELS AND PARTS AND ACCESSORIES THEREOF | Use |
| 870880 | SUSPENSION SYSTEMS AND PARTS THEREOF (INCLUDING SHOCK ABSORBERS) | Use |
| 87088000 | SUSPENSION SYSTEMS AND PARTS THEREOF (INCLUDING SHOCK ABSORBERS) | Use |
| 870891 | RADIATORS AND PARTS THEREOF | Use |
| 87089100 | RADIATORS AND PARTS THEREOF | Use |
| 870892 | SILENCERS (MUFFLERS) AND EXHAUST PIPES, PARTS THEREOF | Use |
| 87089200 | SILENCERS (MUFFLERS) AND EXHAUST PIPES, PARTS THEREOF | Use |
| 870893 | CLUTCHES AND PARTS THEREOF | Use |
| 87089300 | CLUTCHES AND PARTS THEREOF | Use |
| 870894 | STEERING WHEELS, STEERING COLUMNS AND STEERING BOXES, PARTS THEREOF | Use |
| 87089400 | STEERING WHEELS, STEERING COLUMNS AND STEERING BOXES, PARTS THEREOF | Use |
| 870895 | SAFETY AIRBAGS WITH INFLATER SYSTEM, PARTS THEREOF | Use |
| 87089500 | SAFETY AIRBAGS WITH INFLATER SYSTEM, PARTS THEREOF | Use |
| 870899 | OTHER | Use |
| 87089900 | OTHER | Use |
| 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 | Use |
| 870911 | ELECTRICAL | Use |
| 87091100 | ELECTRICAL | Use |
| 870919 | OTHER | Use |
| 87091900 | OTHER | Use |
| 870990 | PARTS | Use |
| 87099000 | PARTS | Use |
| 8710 | TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES | Use |
| 871000 | TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES | Use |
| 87100000 | TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES | Use |
| 8711 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; | Use |
| 871110 | WITH INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC: | Use |
| 87111010 | MOPEDS | Use |
| 87111020 | MOTORISED CYCLES | Use |
| 87111090 | OTHER | Use |
| 871120 | WITH INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : | Use |
| 87112011 | OF CYLINDER CAPACITY NOT EXCEEDING 75 CC | Use |
| 87112019 | OTHER | Use |
| 87112021 | OF CYLINDER CAPACITY NOT EXCEEDING 75 CC | Use |
| 87112029 | OTHER | Use |
| 87112031 | OF CYLINDER CAPACITY NOT EXCEEDING 75 CC | Use |
| 87112039 | OTHER | Use |
| 87112091 | OF CYLINDER CAPACITY NOT EXCEEDING 75 CC | Use |
| 87112099 | OTHER | Use |
| 871130 | WITH INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC : | Use |
| 87113010 | SCOOTERS | Use |
| 87113020 | MOTOR-CYCLES | Use |
| 87113090 | OTHER | Use |
| 871140 | WITH INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING500 CC BUT NOT EXCEEDING 800 CC : | Use |
| 87114010 | MOTOR-CYCLES | Use |
| 87114090 | OTHER | Use |
| 871150 | WITH INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 800 CC | Use |
| 87115000 | WITH INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 800 CC | Use |
| 871160 | WITH ELECTRIC MOTOR FOR PROPULSION: | Use |
| 87116010 | Motor cycles | Use |
| 87116020 | Scooters | Use |
| 87116030 | Mopeds | Use |
| 87116080 | EBICYCLE OR BATTERYOPERATED PEDAL ASSISTED VEHICLE | Use |
| 87116090 | Others | Use |
| 871190 | OTHER: | Use |
| 87119010 | SIDE CARS | Use |
| 87119090 | Other | Use |
| 87119091 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; OTHER : OTHER : ELECTRICALLY OPERATED | Use |
| 87119099 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; OTHER : OTHER : OTHER | Use |
| 8712 | BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED | Use |
| 871200 | BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED : | Use |
| 87120010 | BICYCLES | Use |
| 87120090 | OTHER | Use |
| 8713 | CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED | Use |
| 871310 | NOT MECHANICALLY PROPELLED : | Use |
| 87131010 | WHEEL CHAIRS FOR INVALID | Use |
| 87131090 | OTHER | Use |
| 871390 | OTHER : | Use |
| 87139010 | WHEEL CHAIRS FOR INVALID | Use |
| 87139090 | OTHER | Use |
| 8714 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713 | Use |
| 871410 | OF MOTORCYCLES (INCLUDING MOPEDS): | Use |
| 87141010 | SADDLES | Use |
| 87141090 | OTHER | Use |
| 871420 | OF CARRIAGES FOR DISABLED PERSONS : | Use |
| 87142010 | MECHANICALLY PROPELLED | Use |
| 87142020 | NON-MECHANICALLY PROPELLED | Use |
| 87142090 | OTHER | Use |
| 871491 | FRAMES AND FORKS, AND PARTS THEREOF | Use |
| 87149100 | FRAMES AND FORKS, AND PARTS THEREOF | Use |
| 871492 | WHEEL RIMS AND SPOKES : | Use |
| 87149210 | BICYCLE RIMS | Use |
| 87149220 | BICYCLE SPOKES | Use |
| 87149290 | OTHER | Use |
| 871493 | HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS : | Use |
| 87149310 | BICYCLE HUBS | Use |
| 87149320 | BICYCLE FREE-WHEELS | Use |
| 87149390 | OTHER | Use |
| 871494 | BRAKES, INCLUDING COASTER BRAKING HUBS AND HUB BRAKES, AND PARTS THEREOF | Use |
| 87149400 | BRAKES, INCLUDING COASTER BRAKING HUBS AND HUB BRAKES, AND PARTS THEREOF | Use |
| 871495 | SADDLES : | Use |
| 87149510 | BICYCLE SADDLES | Use |
| 87149590 | OTHER | Use |
| 871496 | PEDALS AND CRANK-GEAR, AND PARTS THEREOF | Use |
| 87149600 | PEDALS AND CRANK-GEAR, AND PARTS THEREOF | Use |
| 871499 | OTHER : | Use |
| 87149910 | BICYCLE CHAINS | Use |
| 87149920 | BICYCLE WHEELS | Use |
| 87149990 | OTHER | Use |
| 8715 | BABY CARRIAGES AND PARTS THEREOF | Use |
| 871500 | BABY CARRIAGES AND PARTS THEREOF : | Use |
| 87150010 | BABY CARRIAGES | Use |
| 87150020 | PARTS | Use |
| 8716 | TRAILERS AND SEMI-TRAILERS, OTHER VEHICLES, NOT MECHANICALLY PROPELLED, PARTS THEREOF | Use |
| 871610 | TRAILERS AND SEMI-TRAILERS OF THE CARAVAN TYPE, FOR HOUSING OR CAMPING | Use |
| 87161000 | TRAILERS AND SEMI-TRAILERS OF THE CARAVAN TYPE, FOR HOUSING OR CAMPING | Use |
| 871620 | SELF-LOADING OR SELF-UNLOADING TRAILERS AND SEMI TRAILERS FOR AGRICULTURAL PURPOSES | Use |
| 87162000 | SELF-LOADING OR SELF-UNLOADING TRAILERS AND SEMI-TRAILERS FOR AGRICULTURAL PURPOSES | Use |
| 871631 | TANKER TRAILERS AND TANKER SEMI-TRAILERS | Use |
| 87163100 | TANKER TRAILERS AND TANKER SEMI-TRAILERS | Use |
| 871639 | OTHER | Use |
| 87163900 | OTHER | Use |
| 871640 | OTHER TRAILERS AND SEMI-TRAILERS | Use |
| 87164000 | OTHER TRAILERS AND SEMI-TRAILERS | Use |
| 871680 | OTHER VEHICLES : | Use |
| 87168010 | HAND PROPELLED VEHICLES (E.G. HAND CARTS, RICKSHAWS AND THE LIKE) | Use |
| 87168020 | ANIMAL DRAWN VEHICLES | Use |
| 87168090 | OTHER | Use |
| 871690 | PARTS : | Use |
| 87169010 | PARTS AND ACCESSORIES OF TRAILERS | Use |
| 87169090 | OTHER | Use |