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SA Customs Tariff (Schedule 1 Part 1) Print

Section XVII
Vehicles, Aircraft, Vessels and Associated Transport Equipment

Notes

1.

This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.

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 constituent material or in heading 84.84) or other articles of vulcanised rubber (excluding hard rubber) (heading 40.16);

(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 heading 83.06;

(e)

machines and apparatus of headings 84.01 to 84.79, or parts thereof, excluding the radiators for the articles of this Section; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83;

(f)

electrical machinery and equipment (Chapter 85);

(g)

articles of Chapter 90;

(h)

articles of Chapter 91;

(ij)

arms (Chapter 93);

(k)

luminaries and lighting fittings and parts thereof of heading 94.05; or

(l)

brushes of a kind used as parts of vehicles (heading 96.03).

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.

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 the following:

(a)

railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10);

(b)

railway or tramway track construction material of iron or steel of heading 73.02; or

(c)

electrical signalling, safety or traffic control equipment of heading 85.30.

2.

Heading 86.07 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, heading 86.08 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.

Heading CD Description Unit General EU EFTA SADC
86.01 Rail locomotives powered from an external source of electricity or by electric accumulators:
8601.10 5 - Powered from an external source of electricity u free free free free
8601.20 1 - Powered by electric accumulators u free free free free
86.02 Other rail locomotives; locomotive tenders:
8602.10 9 - Diesel-electric locomotives u free free free free
8602.90 5 - Other u free free free free
86.03 Self-propelled railway or tramway coaches, vans and trucks (excluding those of heading 86.04):
8603.10 2 - Powered from an external source of electricity u free free free free
8603.90 9 - Other u free free free free
8604.00 1 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) u free free free free
8605.00 5 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 heading 86.04) u free free free free
86.06 Railway or tramway goods vans and wagons, not self-propelled:
8606.10 3 - Tank wagons and the like u free free free free
8606.30 2 - Self-discharging vans and wagons (excluding those of subheading 8606.10) u free free free free
8606.9 - Other:
8606.91 6 -- Covered and closed u free free free free
8606.92 2 -- Open, with non-removable sides of a height exceeding 60 cm u free free free free
8606.99 7 -- Other u free free free free
86.07 Parts of railway or tramway locomotives or rolling-stock:
8607.1 - Bogies, bissel-bogies, axles and wheels, and parts thereof:
8607.11 3 -- Driving bogies and bissel-bogies kg free free free free
8607.12 7 -- Other bogies and bissel-bogies kg free free free free
8607.19 4 -- Other, including parts kg free free free free
8607.2 - Brakes and parts thereof:
8607.21 8 -- Air brakes and parts thereof kg free free free free
8607.29 -- Other:
8607.29.10 6 --- Identifiable for use solely or principally with tramway locomotives or rolling stock kg free free free free
8607.29.90 4 --- Other kg 10% free free free
8607.30 6 - Hooks and other coupling devices, buffers, and parts thereof kg free free free free
8607.9 - Other:
8607.91 3 -- Of locomotives kg free free free free
8607.99 0 -- Other kg free free free free
8608.00 6 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 kg free free free free
8609.00 7 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport u free free free free
Chapter 87
Vehicles (Excluding Railway or Tramway Rolling-stock), and Parts and Accessories thereof

Notes

1.

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

2.

For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3.

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

4.

Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.

Subheading Note

1.

Subheading 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 headings 87.01 to 87.05.

Additional Notes

1.

For the purpose of heading 87.04 the expression "double-cab" means a motor vehicle with -

(a)

a seperate enclosed area designed for passengers in the front and in the rear behind the driver; and

(b)

a seperate open or enclosed area for goods.

2.

For purposes of Additional Note 1 "double-cab" excludes a motor vehicle -

(a)

of a similar design homologated by the National Regulator for Compulsory Specifications as having a seating capacity of no more than three persons including the driver; or

(b)

with a single unit body that consists of an enclosed interior space for both persons and goods.

3.

For the purposes of subheadings 8704.21, 8704.22, 8704.23, 8704.31 and 8704.32 the expression G.V.M (gross vehicle mass) means the road mass specified by the manufacturer as being the maximum design mass capacity of the vehicle. This mass is the combined mass of the vehicle, the maximum specified load, the driver and a tank full of fuel.

4.

The vehicles classifiable in tariff subheadings 8703.21.75, 8703.31.85, 8703.90.31, 8704.21.77, 8704.31.77 and 8704.90.35, shall have steering wheels fitted on the left-hand side of the vehicle and may not be operated on a public road in terms of the National Road Traffic Act (Act 93 of 1996).

5.

Tariff subheading 87.12 includes incomplete bicycles, having the essential character of the complete bicycle.

6.

For the purposes of Additional Note 5 an incomplete bicycle, whether or not assembled, is to comprise of at least the following components -

(a)

The frame; plus

(b)

Any three of the following major components:

(i)

One or both wheels;

(ii)

The steering unit;

(iii)

The brake set;

(iv)

The drivetrain;

(v)

The fork.

Insofar as the components listed under (b) are incomplete and/or unassembled, General Rule of Interpretation 2 will find application.

7.

For the purposes of tariff subheadings 8704.10.20 and 8704.10.30, articulated dumpers are vehicles consisting of two distinct sections namely, a two-wheeled motor-driven front chassis and a two or four- wheeled rear chassis connected to one another by a pivoting articulation joint for steering.

Heading CD Description Unit General EU EFTA SADC
87.01 Tractors (excluding tractors of heading 87.09):
8701.10 7 - Single axle tractors u free free free free
8701.2 - Road tractors for semi-trailers:
8701.21 -- With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
8701.21.10 5 --- Of a vehicle mass not exceeding 1 600 kg u 25% 20% 25% free
8701.21.20 2 --- Of a vehicle mass exceeding 1 600 kg u 20% 12% 15% free
8701.22 -- With compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
8701.22.10 1 --- Of a vehicle mass not exceeding 1 600 kg u 25% 20% 25% free
8701.22.20 9 --- Of a vehicle exceeding 1 600 kg u 20% 12% 15% free
8701.23 -- With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:
8701.23.10 8 --- Of a vehicle mass not exceeding 1 600 kg u 25% 20% 25% free
8701.23.20 5 --- Of a vehicle mass exceeding 1 600 kg u 20% 12% 15% free
8701.24 -- With only electric motor for propulsion:
8701.24.10 4 --- Of a vehicle mass not exceeding 1 600 kg u 25% 20% 25% free
8701.24.20 1 --- Of a vehicle mass exceeding 1 600 kg u 20% 12% 15% free
8701.29 -- Other:
8701.29.10 6 --- Of a vehicle mass not exceeding 1 600 kg u 25% 20% 25% free
8701.29.20 3 --- Of a vehicle mass exceeding 1 600 kg u 20% 12% 15% free
8701.30 6 - Track-laying tractors u free free free free
8701.9 - Other, of an engine power:
8701.91 6 -- Not exceeding 18 kW u free free free free
8701.92 6 -- Exceeding 18 kW but not exceeding 37 kW u free free free free
8701.93 2 -- Exceeding 37 kW but not exceeding 75 kW u free free free free
8701.94 9 -- Exceeding 75 kW but not exceeding 130 kW u free free free free
8701.95 5 -- Exceeding 130 kW u free free free free
87.02 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 8 -- New, right hand drive, fitted with interior parcel racks, foot-rests, magazine nets, coat hooks, reclining seats, arm rests, microphone and radio or cassette equipment, air conditioning with individual controls, pneumatic plug doors, individual reading lights, chemical toilet, wash basin and refrigerator u 20% 15% 15% free
8702.10.81 7 -- Other, of a vehicle mass not exceding 2000 kg: with a value for ad valorem customs duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver u 25% 20% 20% free
8702.10.85 7 -- Other, of a vehicle mass not exceeding 2 000 kg u 25% 20% 20% free
8702.10.87 6 -- Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver u 20% 15% 15% free
8702.10.90 6 -- Other u 20% 15% 15% free
8702.20 - With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
8702.20.10 2 -- New, right hand drive, fitted with interior parcel racks, foot-rests, magazine nets, coat hooks, reclining seats, arm rests, microphone and radio or cassette equipment, air conditioning with individual controls, pneumatic plug doors, individual reading lights, chemical toilet, wash basin and refrigerator u 20% 15% 15% free
8702.20.81 1 -- Other, of a vehicle mass not exceeding 2 000 kg: with a value for ad valorem customs duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver u 25% 20% 20% free
8702.20.85 4 -- Other, of a vehicle mass not exceeding 2 000 kg u 25% 20% 20% free
8702.20.87 0 -- Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver u 20% 15% 15% free
8702.20.90 0 -- Other u 20% 15% 15% free
8702.30 - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:
8702.30.81 6 -- Other, of a vehicle mass not exceeding 2 000 kg: with a value for ad valorem customs duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver kg 25% 20% 20% free
8702.30.85 9 -- Other, of a vehicle mass not exceeding 2 000 kg u 25% 20% 20% free
8702.30.87 5 -- Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver u 20% 15% 15% free
8702.30.90 5 -- Other u 20% 15% 15% free
8702.40 - With only electric motor for propulsion:
8702.40.81 0 -- Other, of a vehicle mass not exceeding 2000 kg: with a value for ad valorem customs duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver u 25% 20% 20% free
8702.40.85 3 -- Other, of a vehicle mass not exceeding 2 000 kg u 25% 20% 20% free
8702.40.87 5 -- Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver u 20% 15% 15% free
8702.40.90 6 -- Other u 20% 15% 15% free
8702.90 - Other:
8702.90.81 3 -- Other, of a vehicle mass not exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver u 25% 20% 20% free
8702.90.85 6 -- Other, of a vehicle mass not exceeding 2 000 kg u 25% 20% 20% free
8702.90.87 2 -- Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver u 20% 15% 15% free
8702.90.90 2 -- Other u 20% 15% 15% free
87.03 Motor cars and other motor vehicles principally designed for the transport of persons (excluding those of heading 87.02), including station wagons and racing cars:
8703.10 4 - Vehicles specially designed for travelling on snow; golf cars and similar vehicles u free free free free
8703.2 - Other vehicles, with only spark-ignition internal combustion piston engine:
8703.21 -- Of a cylinder capacity not exceeding 1 000 cm3:
8703.21.23 4 --- Vehicles of the open body tubular frame type, with an engine capacity not exceeding 250 cm3 and a vehicle mass not exceeding 250 kg u free free free free
8703.21.25 0 --- Hearses u 20% free free free
8703.21.27 7 --- Ambulances u 25% free free free
8703.21.60 9 --- Vehicles with motorcycle-type handlebars and hand-operated controls u free free free free
8703.21.70 6 --- Six or eight-wheeled vehicles, chain-driven and operated through an integral gearbox and differential unit u free free free free
8703.21.75 7 --- Other, with a vehicle mass exceeding 250 kg but not exceeding 800 kg u free free free free
8703.21.90 0 --- Other u 25% free free free
8703.22 -- Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3:
8703.22.25 7 --- Hearses u 20% free free free
8703.22.27 3 --- Ambulances u 25% 18% 25% free
8703.22.90 7 --- Other u 25% 18% 25% free
8703.23 -- Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3:
8703.23.25 3 --- Hearses u 20% free free free
8703.23.27 6 --- Ambulances u 25% 18% 25% free
8703.23.90 3 --- Other u 25% 18% 25% free
8703.24 -- Of a cylinder capacity exceeding 3 000 cm3:
8703.24.25 6 --- Hearses u 20% free free free
8703.24.27 6 --- Ambulances u 25% 18% 25% free
8703.24.90 5 --- Other u 25% 18% 25% free
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 cm3:
8703.31.25 5 --- Hearses u 20% free free free
8703.31.27 1 --- Ambulances u 25% 18% 25% free
8703.31.70 0 --- Of a vehicle mass not exceeding 600 kg (excluding hearses) u free free free free
8703.31.80 8 --- Six or eight-wheeled vehicles with skid steering systems, chain-driven and operated through an integral gearbox and differential unit, of a vehicle mass exceeding 600 kg and of a cylinder capacity not exceeding 1 000 cm3 u free free free free
8703.31.85 9 --- Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg u free free free free
8703.31.90 5 --- Other u 25% 18% 25% free
8703.32 -- Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3:
8703.32.25 1 --- Hearses u 20% free free free
8703.32.27 8 --- Ambulances u 25% 18% 25% free
8703.32.90 1 --- Other u 25% 18% 25% free
8703.33 -- Of a cylinder capacity exceeding 2 500 cm3:
8703.33.25 8 --- Hearses u 20% free free free
8703.33.27 4 --- Ambulances u 25% 18% 25% free
8703.33.90 8 --- Other u 25% 18% 25% free
8703.40 - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, excluding those capable of being charged by plugging to external source of electric power:
8703.40.25 3 -- Hearses u 20% free free free
8703.40.27 6 -- Ambulances with a cylinder capacity not exceeding 1 000 cm3 u 25% free free free
8703.40.29 6 -- Other ambulances u 25% 18% 25% free
8703.40.31 8 -- Other with a cylinder capacity not exceeding 1 000 cm3 u 25% free free free
8703.40.75 5 -- Other, with a vehicle mass exceeding 250 kg but not exceeding 800 kg u free free free free
8703.40.90 3 -- Other u 25% 18% 25% free
8703.50 - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, excluding those capable of being charged by plugging to external source of electric power:
8703.50.25 8 -- Hearses u 20% free free free
8703.50.27 4 -- Ambulances u 25% 18% 25% free
8703.50.85 1 -- Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg u free free free free
8703.50.90 8 -- Other u 25% 18% 25% free
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:
8703.60.25 2 -- Hearses u 20% free free free
8703.60.27 9 -- Ambulances of a cylinder capacity not exceeding 1 000 cm3 u 25% free free free
8703.60.29 5 -- Other ambulances u 25% 18% 25% free
8703.60.31 7 -- Other with a cylinder capacity not exceeding 1 000 cm3 u 25% free free free
8703.60.75 9 -- Other, with a vehicle mass exceeding 250 kg but not exceeding 800 kg u free free free free
8703.60.90 2 -- Other u 25% 18% 25% free
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:
8703.70.25 7 -- Hearses u 20% free free free
8703.70.27 3 -- Ambulances u 25% 18% 25% free
8703.70.85 0 -- Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg u free free free free
8703.70.90 7 -- Other u 25% 18% 25% free
8703.80 - Other vehicles, with only electric motor for propulsion:
8703.80.25 1 -- Hearses u 20% free free free
8703.80.27 8 -- Ambulances u 25% 25% 25% free
8703.80.31 6 -- With a vehicle mass not exceeding 800 kg u free free free free
8703.80.90 1 -- Other u 25% 25% 25% free
8703.90 - Other:
8703.90.25 6 -- Hearses u 20% free free free
8703.90.27 2 -- Ambulances u 25% 25% 25% free
8703.90.90 6 -- Other u 25% 25% 25% free
87.04 Motor vehicles for the transport of goods:
8704.10 - Dumpers designed for off-highway use:
8704.10.20 2 -- Articulated dumpers with G.V.M. not exceeding 50t, as defined in Additional Note 7 to Chapter 87 u 10% 5% 10% free
8704.10.25 3 -- Other, with G.V.M. not exceeding 50 t u 10% 5% 10% free
8704.10.30 8 -- Articulated dumpers with a G.V.M. exceeding 50t, as defined in Additional Note 7 to Chapter 87 u 10% free free free
8704.10.90 3 -- Other u free free free free
8704.2 - Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
8704.21 -- G.V.M. not exceeding 5 t:
8704.21.10 6 --- Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines u free free free free
8704.21.40 8 --- Off-the-road logging trucks u 10% 5% 5% free
8704.21.70 6 --- Other, of a vehicle mass not exceeding 600 kg u free free free free
8704.21.75 0 --- Other, with an engine capacity not exceeding 1 000 cm3 (excluding the vehicles of subheading 8704.21.77) u 25% 18% 20% free
8704.21.77 7 --- Other, with a vehicle mass exceeding 600 kg but not exceeding 1 100 kg u free free free free
8704.21.81 5 --- Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab u 25% 18% 20% free
8704.21.83 1 --- Other (excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab u 25% 18% 20% free
8704.21.90 4 --- Other u 20% 12% 15% free
8704.22 -- G.V.M. exceeding 5 t but not exceeding 20 t:
8704.22.10 2 --- Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines u free free free free
8704.22.20 7 --- Off-the-road logging trucks u 10% 5% 5% free
8704.22.90 0 --- Other u 20% 12% 15% free
8704.23 -- G.V.M. exceeding 20 t:
8704.23.10 9 --- Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines u 10% free free free
8704.23.20 6 --- Off-the-road logging trucks u 10% 5% 5% free
8704.23.90 7 --- Other u 20% 12% 15% free
8704.3 - Other, with only spark-ignition internal combustion piston engine:
8704.31 -- G.V.M. not exceeding 5 t:
8704.31.30 5 --- Off-the-road logging trucks u 10% 5% 5% free
8704.31.50 6 --- Three-wheeled vehicles with motorcycle type steering systems and engines of a cylinder capacity not exceeding 550 cm3 , and equipped with motor vehicle type differentials and reverse gears u free free free free
8704.31.70 4 --- Other (excluding off-the-road logging trucks and three-wheeled vehicles) of a vehicle mass not exceeding 600 kg u free free free free
8704.31.75 5 --- Other, with an engine capacity not exceeding 1 000 cm3 (excluding the vehicles of subheading 8704.31.77) u 25% 18% 20% free
8704.31.77 1 --- Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg u free free free free
8704.31.81 5 --- Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab u 25% 18% 20% free
8704.31.83 6 --- Other ( excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab u 25% 18% 20% free
8704.31.90 9 --- Other u 20% 12% 15% free
8704.32 -- G.V.M. exceeding 5 t:
8704.32.10 7 --- Off-the-road logging trucks u 10% 5% 5% free
8704.32.90 5 --- Other u 20% 12% 15% 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.M. not exceeding 5 t:
8704.41.10 5 --- Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines u free free free free
8704.41.40 7 --- Off-the-road logging trucks u 10% 5% 5% free
8704.41.70 9 --- Other, of a vehicle mass not exceeding 600 kg u free free free free
8704.41.75 4 --- Other, with an engine capacity not exceeding 1 000 cm3 (excluding the vehicles of subheading 8704.41.77) u 25% 18% 20% free
8704.41.77 6 --- Other, with a vehicle mass exceeding 600 kg but not exceeding 1 100 kg u free free free free
8704.41.81 4 --- Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab u 25% 18% 20% free
8704.41.83 0 --- Other (excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab u 25% 18% 20% free
8704.41.90 3 --- Other u 20% 12% 15% free
8704.42 -- G.V.M. exceeding 5 t but not exceeding 20 t:
8704.42.10 1 --- Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines u free free free free
8704.42.20 9 --- Off-the-road logging u 10% 5% 5% free
8704.42.90 4 --- Other u 20% 12% 15% free
8704.43 -- G.V.M. exceeding 20 t:
8704.43.10 8 --- Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines u 10% free free free
8704.43.20 5 --- Off-the-road logging trucks u 10% 5% 5% free
8704.43.90 6 --- Other u 20% 12% 15% free
8704.5 - Other, both with spark-ignition internal combustion piston engine and electric motor as motors for propulsion:
8704.51 -- G.V.M. not exceeding 5 t:
8704.51.30 4 --- Off-the-road logging trucks u 10% 5% 5% free
8704.51.50 9 --- Three-wheeled vehicles with motorcycles type steering systems and 3 engines of a cylinder capacity not exceeding 550 cm , and equipped with motor vehicles type differentials and reverse gears u free free free free
8704.51.70 3 --- Other (excluding off-the-road logging trucks and three-wheeled vehicles) of a vehicle mass not exceeding 600 kg 3 u free free free free
8704.51.75 4 --- Other, with an engine capacity not exceeding 1 000 cm (excluding the vehicles of subheading 8704.31.77) u 25% 18% 20% free
8704.51.77 0 --- Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg u free free free free
8704.51.81 9 --- Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab u 25% 18% 20% free
8704.51.83 5 --- Other ( excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab u 25% 18% 20% free
8704.51.90 8 --- Other u 20% 12% 15% free
8704.52 -- G.V.M. exceeding 5 t:
8704.52.10 6 --- Off-the-road logging trucks u 10% 5% 5% free
8704.52.90 4 --- Other u 20% 12% 15% free
8704.60 - Other with only electric motor for propulsion:
8704.60.05 1 -- Golf carts, pedestrian type u free free free free
8704.60.07 8 -- Off-the-road logging trucks u 10% 5% 5% free
8704.60.10 8 -- With a vehicle mass not exceeding 800 kg u free free free free
8704.60.30 2 -- Other, double-cab, of a mass not exceeding 2 000 kg or a G.V.M not exceeding 3 500 kg or of a mass not exceeding 1 600 kg or a G.V.M not exceeding 3 500 kg per chassis fitted with a cab u 25% 18% 20% free
8704.60.40 5 -- Other, (excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a GVM not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a GVM not exceeding 3 500 kg per chassis fitted with a cab u 25% 18% 20% free
8704.60.90 6 -- Other u 20% 12% 15% free
8704.90 - Other:
8704.90.81 0 -- Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab u 25% 18% 20% free
8704.90.83 7 -- Other (excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab u 25% 18% 20% free
8704.90.90 2 -- Other u 20% 12% 15% free
87.05 Special purpose motor vehicles (excluding 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 1 - Crane lorries u free free free free
8705.20 6 - Mobile drilling derricks u free free free free
8705.30 0 - Fire fighting vehicles u free free free free
8705.40 5 - Concrete-mixer lorries u free free free free
8705.90 8 - Other u free free free free
8706.00 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05:
8706.00.05 1 - Of a vehicle mass not exceeding 1 600 kg or of a G.V.M. not exceeding 3 500 kg, for the vehicles of heading 8704.10 u 25% 18% 25% free
8706.00.15 9 - Other, of a vehicle mass not exceeding 1 600 kg or of a G.V.M. not exceeding 3 500 kg u 25% 18% 25% free
8706.00.20 5 - Other u 20% 12% 20% free
87.07 Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05:
8707.10 9 - For the vehicles of heading 87.03 u 25% 25% 25% free
8707.90 5 - Other u 20% 20% 20% free
87.08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05:
8708.10 2 - Bumpers and parts thereof kg 20% free free free
8708.2 - Other parts and accessories of bodies (including cabs):
8708.21 3 -- Safety seat belts kg 20% free 10% free
8708.22 -- Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter:
8708.22.10 7 --- Front windscreens (windshields) kg 30% 15% 20% free
8708.22.90 5 --- Other kg 20% 15% 20% free
8708.29 4 -- Other kg 20% 15% 20% free
8708.30 - Brakes and servo-brakes; parts thereof:
8708.30.03 6 -- Disc brake pads, mounted kg 30% 10% 10% free
8708.30.05 2 -- Other mounted brake linings, identifiable for use with air brakes, vacuum brakes, hydraulic air-brakes or hydraulic-vacuum brakes, suitable for use with heavy motor vehicles kg 30% 15% 30% free
8708.30.09 5 -- Other mounted brake linings kg 20% 10% 10% free
8708.30.11 7 -- Brake drums, of unmachined cast metal kg 10% 6% 6% free
8708.30.13 3 -- Other brake drums kg 20% 15% 20% free
8708.30.15 4 -- Parts (excluding brake drums) of air brakes, vacuum brakes, hydraulic-air brakes or hydraulic-vacuum brakes, suitable for use with heavy motor vehicles kg free free free free
8708.30.17 6 -- Disc brake calliper mechanisms and brake drum assemblies (excluding those identifiable for use solely or principally with tractors not being road tractors) kg 20% 15% 20% free
8708.30.19 2 -- Hydrodynamic braking apparatus, suitable for coupling directly to motor vehicle gearboxes or propeller shafts kg free free free free
8708.30.21 4 -- Other, identifiable for use solely or principally with tractors (excluding road tractors) kg free free free free
8708.30.23 0 -- Other, of unmachined cast metal kg 10% 6% 6% free
8708.30.90 7 -- Other kg 20% 15% 20% free
8708.40 - Gear boxes and parts thereof:
8708.40.10 3 -- Identifiable for use solely or principally with tractors (excluding road tractors) kg free free free free
8708.40.20 0 -- Fully automatic gear boxes of a mass not exceeding 475 kg kg free free free free
8708.40.60 3 -- Other parts of unmachined cast metal kg 10% 6% 6% free
8708.40.70 7 -- Other parts kg 20% free free free
8708.40.90 1 -- Other kg 20% 15% 20% free
8708.50 - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof:
8708.50.10 8 -- Wheel hubs (excluding those of unmachined cast metal) kg 20% 15% 20% free
8708.50.20 5 -- Drive-axles, of the rigid integral housing type, with a crown wheel or ring gear of a diameter not exceeding 205 mm kg 20% 15% 20% free
8708.50.30 2 -- Constant-velocity (CV) joints kg free free free free
8708.50.60 4 -- Bearing housings incorporating bearings kg free free free free
8708.50.70 1 -- Other, identifiable for use solely or principally with tractors (excluding road tractors) kg free free free free
8708.50.80 9 -- Other, of unmachined cast metal kg 10% 1% 6% free
8708.50.85 1 -- Other parts of drive axles kg 20% free free free
8708.50.90 6 -- Other kg 20% 15% 20% free
8708.70 - Road wheels and parts and accessories thereof:
8708.70.1 -- Identifiable for use solely or principally with tractors (excluding road tractors):
8708.70.11 5 --- Road wheels fitted with tyres kg free free free free
8708.70.15 8 --- Road wheels not fitted with tyres kg free free free free
8708.70.19 0 --- Other kg free free free free
8708.70.2 -- Road wheels fitted with tyres; wheel rims fitted with tyres:
8708.70.21 2 --- Of a kind used on motor cars kg 20% 15% 20% free
8708.70.23 9 --- Of a kind used on busses or lorries kg 20% 15% 20% free
8708.70.29 8 --- Other kg 20% 15% 20% free
8708.70.3 -- Road wheels not fitted with tyres; wheel rims not fitted with tyres:
8708.70.31 2 --- Of a kind used on motor cars kg 20% 15% 20% free
8708.70.33 6 --- Of a kind used on busses or lorries kg 20% 15% 20% free
8708.70.39 5 --- Other kg 20% 15% 20% free
8708.70.90 5 -- Other kg 20% 15% 20% free
8708.80 - Suspension systems and parts thereof (including shock absorbers):
8708.80.10 1 -- McPherson struts and McPherson strut inserts or cartridges, and parts thereof kg 10% 10% 10% free
8708.80.20 9 -- Other shock absorbers and parts thereof kg 5% 5% 5% free
8708.80.30 6 -- Air springs kg free free free free
8708.80.40 3 -- Other parts identifiable for use solely or principally with tractors (excluding road tractors) kg free free free free
8708.80.50 0 -- Parts of unmachined cast metal kg 10% 6% 6% free
8708.80.90 0 -- Other kg 20% free free free
8708.9 - Other parts and accessories:
8708.91 -- Radiators and parts thereof:
8708.91.10 2 --- Radiators kg 20% 15% 20% free
8708.91.20 1 --- Parts identifiable for use solely or principally with tractors (excluding road tractors) kg free free free free
8708.91.30 7 --- Parts of unmachined cast metal kg 10% 6% 6% free
8708.91.90 0 --- Other parts kg 20% free free free
8708.92 -- Silencers (mufflers) and exhaust pipes; parts thereof:
8708.92.10 9 --- Identifiable for use solely or principally with tractors (excluding road tractors) kg free free free free
8708.92.15 0 --- Parts of unmachined cast metal kg 10% 6% 6% free
8708.92.20 6 --- Other parts kg 20% free free free
8708.92.90 7 --- Other kg 20% 15% 20% free
8708.93 -- Clutches and parts thereof:
8708.93.10 5 --- Identifiable for use solely or principally with tractors (excluding road tractors) kg free free free free
8708.93.25 3 --- Clutch cover assemblies (excluding parts thereof), incorporating pressure plates with an outside diameter not exceeding 300 mm kg 20% 15% 20% free
8708.93.55 5 --- Clutch driven plates (excluding parts thereof), with an outside diameter not exceeding 300 mm kg 20% 15% 20% free
8708.93.80 6 --- Other, unmachined cast metal kg 10% free free free
8708.93.90 3 --- Other kg 20% 15% 20% free
8708.94 -- Steering wheels, steering columns and steering boxes; parts thereof:
8708.94.10 1 --- Identifiable for use solely or principally with tractors (excluding road tractors) kg free free free free
8708.94.20 9 --- Rack and pinion steering assemblies (excluding power-assisted types and those of subheading 8708.94.10) kg free free free free
8708.94.40 3 --- Other, unmachined cast metal kg 10% 6% 6% free
8708.94.50 0 --- Other parts kg 20% free free free
8708.94.90 8 --- Other kg 20% 15% 20% free
8708.95 0 -- Safety airbags with inflater system; parts thereof kg 20% free free free
8708.99 -- Other:
8708.99.05 7 --- Conversion kits, consisting of accelerator and brake hand controls, whether or not presented with an automatic clutch control kg free free free free
8708.99.10 3 --- Assembled chassis frames and parts thereof kg 20% 10% 10% free
8708.99.20 0 --- Blower or ram type heaters and ventilating units, identifiable for use solely or principally with motor vehicles with water-cooled engines kg 5% free 5% free
8708.99.30 8 --- Other heaters and ventilating units kg 20% 15% 20% free
8708.99.40 5 --- Track link assemblies, with or without shoes and parts thereof; track pins and bushes kg free free free free
8708.99.50 2 --- Safety belt reels with locking devices, and parts thereof kg free free free free
8708.99.60 7 --- Other, identifiable for use solely or principally with tractors (excluding road tractors) kg free free free free
8708.99.70 7 --- Other, unmachined cast metal kg 10% free 6% free
8708.99.90 1 --- Other kg 20% free free free
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 or the type used on railway station platforms; parts of the foregoing vehicles:
8709.1 - Vehicles:
8709.11 2 -- Electrical u free free free free
8709.19 3 -- Other u free free free free
8709.90 2 - Parts kg free free free free
8710.00 1 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles u free free free free
87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars:
8711.10 0 - With internal combustion piston engine of a cylinder capacity not exceeding 50 cm3 u free free free free
8711.20 - With internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3:
8711.20.10 1 -- With an engine of a cylinder capacity of less than 200 cm3 u free free free free
8711.20.90 7 -- Other u free free free free
8711.30 9 - With internal combustion piston engine of a cylinder capacity exceeding 250 cm3 but not exceeding 500 cm3 u free free free free
8711.40 3 - With internal combustion piston engine of a cylinder capacity exceeding 500 cm3 but not exceeding 800 cm3 u free free free free
8711.50 8 - With internal combustion piston engine of a cylinder capacity exceeding 800 cm3 u free free free free
8711.60 2 - With electric motor for propulsion u free free free free
8711.90 - Other:
8711.90.10 3 -- Side-cars u free free free free
8711.90.20 0 -- Other, of a cylinder capacity of 200 cm3 or more but not exceeding 800 cm3 u free free free free
8711.90.30 8 -- Other, of a cylinder capacity exceeding 800 cm3 u free free free free
8711.90.90 1 -- Other u free free free free
8712.00 Bicycles and other cycles (including delivery tri-cycles), not motorised:
8712.00.10 6 - Bicycles u 15% free free free
8712.00.90 4 - Other u free free free free
87.13 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled:
8713.10 7 - Not mechanically propelled u free free free free
8713.90 3 - Other u free free free free
87.14 Parts and accessories of vehicles of headings 87.11 to 87.13:
8714.10 - Of motorcycles (including mopeds):
8714.10.10 8 -- Rims fitted with tyres kg free free free free
8714.10.90 6 -- Other kg free free free free
8714.20 5 - Of carriages for disabled persons kg free free free free
8714.9 - Other:
8714.91 3 -- Frames and forks, and parts thereof kg free free free free
8714.92 -- Wheel rims and spokes:
8714.92.10 7 --- Rims fitted with tyres kg free free free free
8714.92.90 5 --- Other kg free free free free
8714.93 6 -- Hubs (excluding coaster braking hubs and hub brakes), and free- wheel sprocket-wheels kg free free free free
8714.94 2 -- Brakes, including coaster braking hubs and hub brakes, and parts thereof kg free free free free
8714.95 9 -- Saddles u free free free free
8714.96 5 -- Pedals and crank-gear, and parts thereof kg free free free free
8714.99 4 -- Other kg free free free free
8715.00 8 Baby carriages and parts thereof kg 20% free free free
87.16 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof:
8716.10 8 - Trailers and semi-trailers of the caravan type, for housing or camping u 15% free free free
8716.20 2 - Self-loading or self-unloading trailers and semi-trailers for agricultural purposes u 15% free free free
8716.3 - Other trailers and semi-trailers for the transport of goods:
8716.31 3 -- Tanker trailers and tanker semi-trailers u 15% free free free
8716.39 4 -- Other u 15% free free free
8716.40 1 - Other trailers and semi-trailers u 15% free free free
8716.80 - Other vehicles:
8716.80.10 7 -- Wheelbarrows u 15% free free free
8716.80.90 5 -- Other u 15% free free free
8716.90 - Parts:
8716.90.10 1 -- Airsprings kg free free free free
8716.90.20 9 -- Road wheels fitted with tyres; wheel rims fitted with tyres kg 15% free free free
8716.90.30 6 -- Other, of wheelbarrows kg 15% free free free
8716.90.40 3 -- Automatic slack adjusters kg free free free free
8716.90.90 0 -- Other kg 15% free free free
Chapter 88
Aircraft, Spacecraft, and Parts thereof

Notes

1.

For the purposes of this Chapter, the expression "unmanned aircraft" means any aircraft, other than those of heading 88.01, 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 the flight. The expression "unmanned aircraft", however, does not cover flying toys, designed solely for amusement purposes (heading 95.03).

Subheading Notes

1.

For the purpose of subheadings 8802.11 to 8802.40, the expression "unladen mass" means the mass of the machine in normal flying order, excluding the mass of the crew and of fuel and equipment other than permanently fitted items of equipment.

2.

For the purposes of subheadings 8806.21 to 8806.24 and 8806.91 to 8806.94, the expression "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.

Heading CD Description Unit General EU EFTA SADC
8801.00 4 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft u free free free free
88.02 Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles:
8802.1 - Helicopters:
8802.11 9 -- Of an unladen mass not exceeding 2 000 kg u free free free free
8802.12 5 -- Of an unladen mass exceeding 2 000 kg u free free free free
8802.20 7 - Aeroplanes and other aircraft, of an unladen mass not exceeding 2 000 kg u free free free free
8802.30 1 - Aeroplanes and other aircraft, of an unladen mass exceeding 2 000 kg but not exceeding 15 000 kg u free free free free
8802.40 6 - Aeroplanes and other aircraft, of an unladen mass exceeding 15 000 kg u free free free free
8802.60 5 - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles u free free free free
8804.00 5 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto kg free free free free
88.05 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles:
8805.10 3 - Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof kg free free free free
8805.2 - Ground flying trainers and parts thereof:
8805.21 4 -- Air combat simulators and parts thereof kg free free free free
8805.29 5 -- Other kg free free free free
88.06 Unmanned aircraft:
8806.10 7 - Designed for the carriage of passengers u free free free free
8806.2 - Other, for remote-controlled flight only:
8806.21 8 -- With maximum take-off mass not more than 250 g u free free free free
8806.22 4 -- With a maximum take-off mass more than 250 g but not more than 7 kg u free free free free
8806.23 0 -- With maximum take-off mass of more than 7 kg or more but not more than 25 kg u free free free free
8806.24 7 -- With a maximum take-off mass of more than 25 kg but not more than 150 kg u free free free free
8806.29 9 -- Other u free free free free
8806.9 - Other:
8806.91 2 -- With a maximum take-off mass not more than 250 g u free free free free
8806.92 6 -- W ith a max imum take -o f f mass o f more than 250 g bu t no t more than 7 kg u free free free free
8806.93 2 -- With maximum take-off mass more than 7 kg but not more than 25 kg u free free free free
8806.94 9 -- With maximum take-off mass of more than 25 kg but not more than 150 kg u free free free free
8806.99 0 -- Other u free free free free
88.07 Parts of goods of heading 88.01, 88.02 or 88.06:
8807.10 0 - Propellers and rotors and parts thereof u free free free free
8807.20 5 - Under-carriage and part thereof u free free free free
8807.30 5 - Under parts of aeroplanes, helicopters or unmanned aircraft u free free free free
8807.90 7 - Other u free free free free
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 heading 89.06 if it does not have the essential character of a vessel of a particular kind.

Heading CD Description Unit General EU EFTA SADC
89.01 Cruise ships. excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods:
8901.10 0 - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds u free free free free
8901.20 5 - Tankers u free free free free
8901.30 8 - Refrigerated vessels (excluding those of subheading 8901.20) u free free free free
8901.90 7 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods u free free free free
8902.00 9 Fishing vessels; factory ships and other vessels for processing or preserving fishery products u free free free free
89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes:
8903.1 - Inflatable (including rigid hull inflatable) boats:
8903.11 4 -- Fitted or designed to be fitted with a motor, unladen (net) mass (excluding the motor) not exceeding 100 kg u 10% free 10% free
8903.12 0 -- Not designed for use with a motor and unladen (net) mass not exceeding 100 kg u 10% free 10% free
8903.19 5 -- Other u 10% free 10% free
8903.2 - Sailboats, other than inflatable, with or without auxiliary motor:
8903.21 9 -- Of a length not exceeding 7.5 m u 10% free 10% free
8903.22 5 -- Of a length exceeding 7.5 m but not exceeding 24 m u 10% free 10% free
8903.23 1 -- Of a length exceeding 24 m u 10% free 10% free
8903.3 - Motorboats, other than inflatable, not including outboard motorboats:
8903.31 3 -- Of a length not exceeding 7.5 m u 10% free 10% free
8903.32 6 -- Of a length exceeding 7.5 m but not exceeding 24 m u 10% free 10% free
8903.33 6 -- Of a length exceeding 24 m u 10% free 10% free
8903.9 - Other:
8903.93 3 -- Of a length not exceeding 7.5 m u 10% free 10% free
8903.99 -- Other:
8903.99.10 9 --- Water scooters and the like u 10% free 10% free
8903.99.90 7 --- Other u 10% free 10% free
8904.00 7 Tugs and pusher craft u free free free free
89.05 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 5 - Dredgers u free free free free
8905.20 6 - Floating or submersible drilling or production platforms u free free free free
8905.90 1 - Other u free free free free
89.06 Other vessels, including warships and lifeboats (excluding rowing boats):
8906.10 9 - Warships u free free free free
8906.90 5 - Other u free free free free
89.07 Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons):
8907.10 2 - Inflatable rafts u free free free free
8907.90 9 - Other u free free free free
8908.00 1 Vessels and other floating structures for breaking up u free free free free

Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.