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Central Excise - Vehicles other than railway or tramway rolling-stock and parts and accessories thereof

Central Excise - SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT (CHAPTER 86 to CHAPTER 89) NOTES: 1. This Section does not cover articles of heading 9503 or 9508 or bobsleighs, toboggans and the like of heading 9506. 2. The expressions 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 c .....

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cles of heading 8483; (f) electrical machinery or equipment (Chapter 85); (g) articles of Chapter 90; (h) articles of Chapter 91; (i) arms (Chapter 93); (a) lamps or lighting fittings of heading 9405; or (b) brushes of a kind used as parts of vehicles (heading 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 d .....

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d 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 ove .....

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lways. 6. In respect of goods covered by this Section, conversion of an article which is in- complete or unfinished but having the essential character of the complete or finished article (including blank , that is an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into a finished article or a part), into complete or finished article .....

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to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. 1[3. Heading 8706 shall include chassis, whether or not fitted with a cab.] 4. Heading 8712 includes all children s bicycles. Other children s cycles fall in heading 9503. 5. For the purposes of this Chapter, building a body or fabrication or mounting or fitting of structures or equipment on the chassis falling .....

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010 - Of engine capacity not exceeding 1,800 cc - u - 8701 20 90 - 87012090 - Other - u - 8701 30 - 870130 - Track-laying tractors : - Garden tractors: - 8701 30 11 - 87013011 - Of engine capacity not exceeding 1,800 cc - u - 8701 30 19 - 87013019 - Other - u - Other : - 8701 30 91 - 87013091 - Of engine capacity not exceeding 1,800 cc - u - 8701 30 99 - 87013099 - Other - u - Other, of an engine power: - 8701 91 00 - 87019100 - Not exceeding 18 kW - u - 8701 92 00 - 87019200 - Exceeding 18 kW b .....

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2 10 11 - 87021011 - Integrated monocoque vehicle, air-conditioned - u - 8702 10 12 - 87021012 - Integrated monocoque vehicle, non air-conditioned - u - 8702 10 18 - 87021018 - Other, air-conditioned - u - 8702 10 19 - 87021019 - Other, non air-conditioned - u - Other: - 8702 10 21 - 87021021 - Integrated monocoque vehicle, air-conditioned - u - 8702 10 22 - 87021022 - Integrated monocoque vehicle, non air-conditioned - u - 8702 10 28 - 87021028 - Other, air-conditioned - u - 8702 10 29 - 870210 .....

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- Other, non air-conditioned - u - Other: - 8702 20 21 - 87022021 - Integrated monocoque vehicle, air-conditioned - u - 8702 20 22 - 87022022 - Integrated monocoque vehicle, non air-conditioned - u - 8702 20 28 - 87022028 - Other, air-conditioned - u - 8702 20 29 - 87022029 - Other, non air-conditioned - u - 8702 30 - 870230 - With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: - Vehicles for transport of not more than 13 persons, .....

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ed - u - 8702 30 29 - 87023029 - Other, non air-conditioned - u - 8702 40 - 870240 - With only electric motor for propulsion: - Vehicles for transport of not more than 13 persons, including the driver: - 8702 40 11 - 87024011 - Integrated monocoque vehicle, air-conditioned - u - 8702 40 12 - 87024012 - Integrated monocoque vehicle, non air-conditioned - u - 8702 40 18 - 87024018 - Other, air-conditioned - u - 8702 40 19 - 87024019 - Other, non air-conditioned - u - Other: - 8702 40 21 - 87024021 .....

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d - u - 8702 90 18 - 87029018 - Other, air-conditioned - u - 8702 90 19 - 87029019 - Other, non air-conditioned - u - Other: - 8702 90 21 - 87029021 - Integrated monocoque vehicle, air-conditioned - u - 8702 90 22 - 87029022 - Integrated monocoque vehicle, non air-conditioned - u - 8702 90 28 - 87029028 - Other, air-conditioned - u - 8702 90 29 - 87029029 - Other, non air-conditioned - u - 8703 - 8703 - MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER .....

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f more than seven persons, including the driver - u - 8703 21 20 - 87032120 - Three-wheeled vehicles - u - Other: - 8703 21 91 - 87032191 - Motor cars - u - 8703 21 92 - 87032192 - Specialised transport vehicles such as ambulances, prison vans and the like - u - 8703 21 99 - 87032199 - Other - u - 8703 22 - 870322 - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : - 8703 22 10 - 87032210 - Vehicles principally designed for the transport of more than seven persons, including .....

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20 - Three-wheeled vehicles - u - Other: - 8703 23 91 - 87032391 - Motor cars - u - 8703 23 92 - 87032392 - Specialised transport vehicles such as ambulances, prison vans and the like - u - 8703 23 99 - 87032399 - Other - u - 8703 24 - 870324 - Of a cylinder capacity exceeding 3,000 cc : - 8703 24 10 - 87032410 - Vehicles principally designed for the transport of more than seven persons, including the driver - u - 8703 24 20 - 87032420 - Three-wheeled vehicles - u - Other: - 8703 24 91 - 8703249 .....

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otor cars - u - 8703 31 92 - 87033192 - Specialised transport vehicles such as ambulances, prison vans and the like - u - 8703 31 99 - 87033199 - Other - u - 8703 32 - 870332 - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : - 8703 32 10 - 87033210 - Vehicles principally designed for the transport of more than seven persons, including the driver - u - Other: - 8703 32 91 - 87033291 - Motor cars - u - 8703 32 92 - 87033292 - Specialized transport vehicles such as ambulances .....

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- u - 8703 40 - 870340 - Other vehicles, with both spark-ignition internal combustion reciprocating 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 10 - 87034010 - Vehicles principally designed for transport of more than seven persons, including driver - u - 8703 40 20 - 87034020 - Specialised transport vehicles such as ambulances, prison vans and the like - u - 8703 40 30 - 87034030 .....

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- 87035020 - Specialised transport vehicles such as ambulances, prison vans and the like - u - 8703 50 30 - 87035030 - Motor cars - u - 8703 50 40 - 87035040 - Three-wheeled vehicles - u - 8703 50 90 - 87035090 - Other - u - 8703 60 - 870360 - Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: - 8703 60 10 - 87036010 - Vehicles principally .....

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rged by plugging to external source of electric power: - 8703 70 10 - 87037010 - Vehicles principally designed for transport of more than seven persons, including driver - u - 8703 70 20 - 87037020 - Specialised transport vehicles such as ambulances, prison vans and the like - u - 8703 70 30 - 87037030 - Motor cars - u - 8703 70 40 - 87037040 - Three-wheeled vehicles - u - 8703 70 90 - 87037090 - Other - u - 8703 80 - 870380 - Other vehicles, with only electric motor for propulsion: - 8703 80 10 .....

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704 10 10 - 87041010 - With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes - u - 8704 10 90 - 87041090 - Other - u - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : - 8704 21 - 870421 - g.v.w. not exceeding 5 tonnes: - 8704 21 10 - 87042110 - Refrigerated - u - 8704 21 20 - 87042120 - Three-wheeled motor vehicles - u - 8704 21 90 - 87042190 - Other - u - 8704 22 - 870422 - g.v.w. exceeding 5 to .....

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- Refrigerated - u - 8704 31 20 - 87043120 - Three-wheeled motor vehicles - u - 8704 31 90 - 87043190 - Other - u - 8704 32 - 870432 - g.v.w. exceeding 5 tonnes: - Lorries and trucks: - 8704 32 11 - 87043211 - Refrigerated - u - 8704 32 19 - 87043219 - Other - u - 8704 32 90 - 87043290 - Other - u - 8704 90 - 870490 - Other : - Lorries and trucks: - 8704 90 11 - 87049011 - Refrigerated - u - 8704 90 12 - 87049012 - Electrically operated - u - 8704 90 19 - 87049019 - Other - u - 8704 90 90 - 870 .....

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es - u - 8705 90 00 - 87059000 - Other - u - 8706 - 8706 - CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - 8706 00 - 870600 - Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705: - For the tractors of heading 8701 : - 8706 00 11 - 87060011 - Of engine capacity not exceeding 1,800 cc - u - 8706 00 19 - 87060019 - Other - u - For the vehicles of heading 8702: - 8706 00 21 - 87060021 - For transport of not more than thirteen persons, including .....

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motor vehicles of heading 8705 - u - 8707 - 8707 - BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - 8707 10 00 - 87071000 - For the vehicles of heading 8703 - u - 8707 90 00 - 87079000 - Other - u - 8708 - 8708 - PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - 8708 10 - 870810 - Bumpers and parts thereof : - 8708 10 10 - 87081010 - For tractors - kg. - 8708 10 90 - 87081090 - Other - kg. - Other parts and accessories of bodies (including cabs) : .....

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and parts thereof (including shock absorbers) - kg. - Other parts and accessories : - 8708 91 00 - 87089100 - Radiators and parts thereof - kg. - 8708 92 00 - 87089200 - Silencers (mufflers) and exhaust pipes; parts thereof - kg. - 8708 93 00 - 87089300 - Clutches and parts thereof - kg. - 8708 94 00 - 87089400 - Steering wheels, steering columns and steering boxes; parts thereof - kg. - 8708 95 00 - 87089500 - Safety airbags with inflater system; parts thereof - kg. - 8708 99 00 - 87089900 - O .....

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SED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES - kg. - 8711 - 8711 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE- CARS; - 8711 10 - 871110 - With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: - 8711 10 10 - 87111010 - Mopeds - u - 8711 10 20 - 87111020 - Motorised cycles - u - 8711 10 90 - 87111090 - Other - u - 8711 20 - 871120 - With reciprocating internal combustion piston eng .....

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ng 75 cc - u - 8711 20 99 - 87112099 - Other - u - 8711 30 - 871130 - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc : - 8711 30 10 - 87113010 - Scooters - u - 8711 30 20 - 87113020 - Motor-cycles - u - 8711 30 90 - 87113090 - Other - u - 8711 40 - 871140 - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc : - 8711 40 10 - 87114010 - Motor-cycles - u - 8711 4 .....

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ICALLY PROPELLED - 8713 10 - 871310 - Not mechanically propelled : - 8713 10 10 - 87131010 - Wheel chairs for invalid - u - 8713 10 90 - 87131090 - Other - u - 8713 90 - 871390 - Other : - 8713 90 10 - 87139010 - Wheel chairs for invalid - u - 8713 90 90 - 87139090 - Other - u - 8714 - 8714 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713 - Of motorcycles (including mopeds) : - 8714 10 - 871410 - Of motorcycles (including mopeds): - 8714 10 10 - 87141010 - Saddles - Kg - 8714 10 90 - .....

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