Commission Implementing Regulation (EU) No 927/2012Show full title

SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Notes

1. This section does not cover articles of heading 9503 or 9508, or bobsleighs, toboggans or 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 and the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016);

(b)

parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(c)

articles of Chapter 82 (tools);

(d)

articles of heading 8306;

(e)

machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;

(f)

electrical machinery or equipment (Chapter 85);

(g)

articles of Chapter 90;

(h)

articles of Chapter 91;

(ij)

arms (Chapter 93);

(k)

lamps or lighting fittings of heading 9405;

(l)

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 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 in 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.

Additional notes

1. Subject to the provisions of additional note 3 to Chapter 89, tools and articles necessary for the maintenance or repair of vehicles, aircraft or vessels are to be classified with those vehicles, aircraft or vessels if presented with them. Other accessories presented with vehicles, aircraft or vessels are also to be classified therewith, if they form part of the normal equipment of the vehicles, aircraft or vessels and are normally sold with them.

2. The provisions of general rule 2(a) are also applicable, at the request of the declarant and subject to conditions stipulated by the competent authorities, to goods of headings 8608, 8805, 8905 and 8907 imported in split consignments.

CHAPTER 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS

Notes

1. This chapter does not cover:

(a)

railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 4406 or 6810);

(b)

railway or tramway track construction material of iron or steel of heading 7302; or

(c)

electrical signalling, safety or traffic control equipment of heading 8530.

2. Heading 8607 applies, inter alia, to:

(a)

axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;

(b)

frames, underframes, bogies and bissel-bogies;

(c)

axle-boxes; brake gear;

(d)

buffers for rolling-stock; hooks and other coupling gear and corridor connections;

(e)

coachwork.

3. Subject to the provisions of note 1 above, heading 8608 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.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
8601	Rail locomotives powered from an external source of electricity or by electric accumulators
86011000	Powered from an external source of electricity	1,7	p/st
86012000	Powered by electric accumulators	1,7	p/st
8602	Other rail locomotives; locomotive tenders
86021000	Diesel-electric locomotives	1,7	—
86029000	Other	1,7	—
8603	Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
86031000	Powered from an external source of electricity	1,7	p/st
86039000	Other	1,7	p/st
86040000	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)	1,7	p/st
86050000	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 8604)	1,7	p/st
8606	Railway or tramway goods vans and wagons, not self-propelled
86061000	Tank wagons and the like	1,7	p/st
86063000	Self-discharging vans and wagons, other than those of subheading 8606 10	1,7	p/st
Other
860691	Covered and closed
86069110	Specially designed for the transport of highly radioactive materials (Euratom)	1,7	p/st
86069180	Other	1,7	p/st
86069200	Open, with non-removable sides of a height exceeding 60 cm	1,7	p/st
86069900	Other	1,7	p/st
8607	Parts of railway or tramway locomotives or rolling stock
Bogies, bissel-bogies, axles and wheels, and parts thereof
86071100	Driving bogies and bissel-bogies	1,7	—
86071200	Other bogies and bissel-bogies	1,7	—
860719	Other, including parts
86071910	Axles, assembled or not; wheels and parts thereof	2,7	—
86071990	Parts of bogies, bissel-bogies and the like	1,7	—
Brakes and parts thereof
860721	Air brakes and parts thereof
86072110	Of cast iron or cast steel	1,7	—
86072190	Other	1,7	—
86072900	Other	1,7	—
86073000	Hooks and other coupling devices, buffers, and parts thereof	1,7	—
Other
860791	Of locomotives
86079110	Axle-boxes and parts thereof	3,7	—
86079190	Other	1,7	—
860799	Other
86079910	Axle-boxes and parts thereof	3,7	—
86079980	Other	1,7	—
86080000	Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing	1,7	—
860900	Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport
86090010	Containers with an anti-radiation lead covering, for the transport of radioactive materials (Euratom)	Free	p/st
86090090	Other	Free	p/st

CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF

Notes

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

2. For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.

4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
8701	Tractors (other than tractors of heading 8709)
87011000	Pedestrian-controlled tractors	3	p/st
870120	Road tractors for semi-trailers
87012010	New	16	p/st
87012090	Used	16	p/st
87013000	Track-laying tractors	Free	p/st
870190	Other
Agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled
New, of an engine power
87019011	Not exceeding 18 kW	Free	p/st
87019020	Exceeding 18 kW but not exceeding 37 kW	Free	p/st
87019025	Exceeding 37 kW but not exceeding 59 kW	Free	p/st
87019031	Exceeding 59 kW but not exceeding 75 kW	Free	p/st
87019035	Exceeding 75 kW but not exceeding 90 kW	Free	p/st
87019039	Exceeding 90 kW	Free	p/st
87019050	Used	Free	p/st
87019090	Other	7	p/st
8702	Motor vehicles for the transport of ten or more persons, including the driver
870210	With compression-ignition internal combustion piston engine (diesel or semi-diesel)
Of a cylinder capacity exceeding 2 500 cm3
87021011	New	16	p/st
87021019	Used	16	p/st
Of a cylinder capacity not exceeding 2 500 cm3
87021091	New	10	p/st
87021099	Used	10	p/st
870290	Other
With spark-ignition internal combustion piston engine
Of a cylinder capacity exceeding 2 800 cm3
87029011	New	16	p/st
87029019	Used	16	p/st
Of a cylinder capacity not exceeding 2 800 cm3
87029031	New	10	p/st
87029039	Used	10	p/st
87029090	With other engines	10	p/st
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
870310	Vehicles specially designed for travelling on snow; golf cars and similar vehicles
87031011	Vehicles specially designed for travelling on snow, with compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine	5	p/st
87031018	Other	10	p/st
Other vehicles, with spark-ignition internal combustion reciprocating piston engine
870321	Of a cylinder capacity not exceeding 1 000 cm3
87032110	New	10	p/st
87032190	Used	10	p/st
870322	Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3
87032210	New	10	p/st
87032290	Used	10	p/st
870323	Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3
New
87032311	Motor caravans	10	p/st
87032319	Other	10	p/st
87032390	Used	10	p/st
870324	Of a cylinder capacity exceeding 3 000 cm3
87032410	New	10	p/st
87032490	Used	10	p/st
Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel)
870331	Of a cylinder capacity not exceeding 1 500 cm3
87033110	New	10	p/st
87033190	Used	10	p/st
870332	Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3
New
87033211	Motor caravans	10	p/st
87033219	Other	10	p/st
87033290	Used	10	p/st
870333	Of a cylinder capacity exceeding 2 500 cm3
New
87033311	Motor caravans	10	p/st
87033319	Other	10	p/st
87033390	Used	10	p/st
870390	Other
87039010	With electric motors	10	p/st
87039090	Other	10	p/st
8704	Motor vehicles for the transport of goods
870410	Dumpers designed for off-highway use
87041010	With compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine	Free	p/st
87041090	Other	Free	p/st
Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel)
870421	Of a gross vehicle weight not exceeding 5 tonnes
87042110	Specially designed for the transport of highly radioactive materials (Euratom)	3,5	p/st
Other
With engines of a cylinder capacity exceeding 2 500 cm3
87042131	New	22	p/st
87042139	Used	22	p/st
With engines of a cylinder capacity not exceeding 2 500 cm3
87042191	New	10	p/st
87042199	Used	10	p/st
870422	Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes
87042210	Specially designed for the transport of highly radioactive materials (Euratom)	3,5	p/st
Other
87042291	New	22	p/st
87042299	Used	22	p/st
870423	Of a gross vehicle weight exceeding 20 tonnes
87042310	Specially designed for the transport of highly radioactive materials (Euratom)	3,5	p/st
Other
87042391	New	22	p/st
87042399	Used	22	p/st
Other, with spark-ignition internal combustion piston engine
870431	Of a gross vehicle weight not exceeding 5 tonnes
87043110	Specially designed for the transport of highly radioactive materials (Euratom)	3,5	p/st
Other
With engines of a cylinder capacity exceeding 2 800 cm3
87043131	New	22	p/st
87043139	Used	22	p/st
With engines of a cylinder capacity not exceeding 2 800 cm3
87043191	New	10	p/st
87043199	Used	10	p/st
870432	Of a gross vehicle weight exceeding 5 tonnes
87043210	Specially designed for the transport of highly radioactive materials (Euratom)	3,5	p/st
Other
87043291	New	22	p/st
87043299	Used	22	p/st
87049000	Other	10	p/st
8705	Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
87051000	Crane lorries	3,7	p/st
87052000	Mobile drilling derricks	3,7	p/st
87053000	Fire fighting vehicles	3,7	p/st
87054000	Concrete-mixer lorries	3,7	p/st
870590	Other
87059030	Concrete-pumping vehicles	3,7	p/st
87059080	Other	3,7	p/st
870600	Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
Chassis for tractors of heading 8701; chassis for motor vehicles of heading 8702, 8703 or 8704, with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity exceeding 2 800 cm3
87060011	For vehicles of heading 8702 or 8704	19	p/st
87060019	Other	6	p/st
Other
87060091	For vehicles of heading 8703	4,5	p/st
87060099	Other	10	p/st
8707	Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
870710	For the vehicles of heading 8703
87071010	For industrial assembly purposes	4,5	p/st
87071090	Other	4,5	p/st
870790	Other
87079010	For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Special purpose motor vehicles of heading 8705	4,5	p/st
87079090	Other	4,5	p/st
8708	Parts and accessories of the motor vehicles of headings 8701 to 8705
870810	Bumpers and parts thereof
87081010	For the industrial assembly of:Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	—
87081090	Other	4,5	—
Other parts and accessories of bodies (including cabs)
870821	Safety seat belts
87082110	For the industrial assembly of:Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	p/st
87082190	Other	4,5	p/st
870829	Other
87082910	For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	—
87082990	Other	4,5	—
870830	Brakes and servo-brakes; parts thereof
87083010	For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	—
Other
87083091	For disc brakes	4,5	—
87083099	Other	4,5	—
870840	Gear boxes and parts thereof
87084020	For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	—
Other
87084050	Gear boxes	4,5	—
Parts
87084091	Of closed-die forged steel	4,5	—
87084099	Other	3,5	—
870850	Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof
87085020	For the industrial assembly of:Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	—
Other
87085035	Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles	4,5	—
Parts
87085055	Of closed-die forged steel	4,5	—
Other
87085091	For non-driving axles	4,5	—
87085099	Other	3,5	—
870870	Road wheels and parts and accessories thereof
87087010	For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	—
Other
87087050	Wheels of aluminium; parts and accessories of wheels, of aluminium	4,5	—
87087091	Wheel centres in star form, cast in one piece, of iron or steel	3	—
87087099	Other	4,5	—
870880	Suspension systems and parts thereof (including shock-absorbers)
87088020	For the industrial assembly of:Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	—
Other
87088035	Suspension shock-absorbers	4,5	—
87088055	Anti roll bars; other torsion bars	3,5	—
Other
87088091	Of closed-die forged steel	4,5	—
87088099	Other	3,5	—
Other parts and accessories
870891	Radiators and parts thereof
87089120	For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	—
Other
87089135	Radiators	4,5	—
Parts
87089191	Of closed-die forged steel	4,5	—
87089199	Other	3,5	—
870892	Silencers (mufflers) and exhaust pipes; parts thereof
87089220	For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	—
Other
87089235	Silencers (mufflers) and exhaust pipes	4,5	—
Parts
87089291	Of closed-die forged steel	4,5	—
87089299	Other	3,5	—
870893	Clutches and parts thereof
87089310	For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	—
87089390	Other	4,5	—
870894	Steering wheels, steering columns and steering boxes; parts thereof
87089420	For the industrial assembly of:Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	—
Other
87089435	Steering wheels, steering columns and steering boxes	4,5	—
Parts
87089491	Of closed-die forged steel	4,5	—
87089499	Other	3,5	—
870895	Safety airbags with inflator system; parts thereof
87089510	For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	p/st
Other
87089591	Of closed-die forged steel	4,5	—
87089599	Other	3,5	—
870899	Other
87089910	For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading 8705(1)	3	—
Other
87089993	Of closed-die forged steel	4,5	—
87089997	Other	3,5	—
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
Vehicles
870911	Electrical
87091110	Specially designed for the transport of highly radioactive materials (Euratom)	2	p/st
87091190	Other	4	p/st
870919	Other
87091910	Specially designed for the transport of highly radioactive materials (Euratom)	2	p/st
87091990	Other	4	p/st
87099000	Parts	3,5	—
87100000	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles	1,7	—
8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
87111000	With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cm3	8	p/st
871120	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3
87112010	Scooters	8	p/st
Other, of a cylinder capacity
87112092	Exceeding 50 cm3 but not exceeding 125 cm3	8	p/st
87112098	Exceeding 125 cm3 but not exceeding 250 cm3	8	p/st
871130	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cm3 but not exceeding 500 cm3
87113010	Of a cylinder capacity exceeding 250 cm3 but not exceeding 380 cm3	6	p/st
87113090	Of a cylinder capacity exceeding 380 cm3 but not exceeding 500 cm3	6	p/st
87114000	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cm3 but not exceeding 800 cm3	6	p/st
87115000	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cm3	6	p/st
871190	Other
87119010	Cycles, with an auxiliary electric motor with a continuous rated power not exceeding 250 watts	6	p/st
87119090	Other	6	p/st
871200	Bicycles and other cycles (including delivery tricycles), not motorised
87120030	Bicycles with ball bearings	14	p/st
87120070	Other	15	p/st
8713	Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
87131000	Not mechanically propelled	Free	p/st
87139000	Other	Free	p/st
8714	Parts and accessories of vehicles of headings 8711 to 8713
87141000	Of motorcycles (including mopeds)	3,7	—
87142000	Of carriages for disabled persons	Free	—
Other
871491	Frames and forks, and parts thereof
87149110	Frames	4,7	p/st
87149130	Front forks	4,7	p/st
87149190	Parts	4,7	—
871492	Wheel rims and spokes
87149210	Rims	4,7	p/st
87149290	Spokes	4,7	—
87149300	Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels	4,7	—
871494	Brakes, including coaster braking hubs and hub brakes, and parts thereof
87149420	Brakes	4,7	—
87149490	Parts	4,7	—
87149500	Saddles	4,7	—
871496	Pedals and crank-gear, and parts thereof
87149610	Pedals	4,7	pa
87149630	Crank-gear	4,7	—
87149690	Parts	4,7	—
871499	Other
87149910	Handlebars	4,7	p/st
87149930	Luggage carriers	4,7	p/st
87149950	Derailleur gears	4,7	—
87149990	Other; parts	4,7	—
871500	Baby carriages and parts thereof
87150010	Baby carriages	2,7	p/st
87150090	Parts	2,7	—
8716	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
871610	Trailers and semi-trailers of the caravan type, for housing or camping
87161092	Of a weight not exceeding 1 600 kg	2,7	p/st
87161098	Of a weight exceeding 1 600 kg	2,7	p/st
87162000	Self-loading or self-unloading trailers and semi-trailers for agricultural purposes	2,7	p/st
Other trailers and semi-trailers for the transport of goods
87163100	Tanker trailers and tanker semi-trailers	2,7	p/st
871639	Other
87163910	Specially designed for the transport of highly radioactive materials (Euratom)	2,7	p/st
Other
New
87163930	Semi-trailers	2,7	p/st
87163950	Other	2,7	p/st
87163980	Used	2,7	p/st
87164000	Other trailers and semi-trailers	2,7	—
87168000	Other vehicles	1,7	—
871690	Parts
87169010	Chassis	1,7	—
87169030	Bodies	1,7	—
87169050	Axles	1,7	—
87169090	Other parts	1,7	—

CHAPTER 88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF

Subheading note

1. For the purposes of subheadings 8802 11 to 8802 40, the expression ‘unladen weight’ means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.

CN code	Description	Conventional Rate of duty (%)	Supplementary unit
880100	Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft
88010010	Balloons and dirigibles; gliders and hang gliders	3,7	p/st
88010090	Other	2,7	p/st
8802	Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Helicopters
88021100	Of an unladen weight not exceeding 2 000 kg	7,5	p/st
88021200	Of an unladen weight exceeding 2 000 kg	2,7	p/st
88022000	Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg	7,7	p/st
88023000	Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding 15 000 kg	2,7	p/st
88024000	Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg	2,7	p/st
880260	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
88026010	Spacecraft (including satellites)	4,2	p/st
88026090	Suborbital and spacecraft launch vehicles	4,2	p/st
8803	Parts of goods of heading 8801 or 8802
88031000	Propellers and rotors and parts thereof	2,7(2)	—
88032000	Under-carriages and parts thereof	2,7(2)	—
88033000	Other parts of aeroplanes or helicopters	2,7(2)	—
880390	Other
88039010	Of kites	1,7	—
88039020	Of spacecraft (including satellites)	1,7	—
88039030	Of suborbital and spacecraft launch vehicles	1,7	—
88039090	Other	2,7(2)	—
88040000	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto	2,7	—
8805	Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
880510	Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof
88051010	Aircraft launching gear and parts thereof	2,7	—
88051090	Other	1,7	—
Ground flying trainers and parts thereof
88052100	Air combat simulators and parts thereof	1,7	—
88052900	Other	1,7	—

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 8906 if it does not have the essential character of a vessel of a particular kind.

Additional notes

1. Subheadings 8901 10 10, 8901 20 10, 8901 30 10, 8901 90 10, 8902 00 10, 8903 91 10, 8903 92 10, 8904 00 91 and 8906 90 10 are to be taken to apply only to vessels, designed as seagoing, having a hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as seagoing, shall be considered as seagoing vessels regardless of their length.

2. Subheadings 8905 10 10 and 8905 90 10 are to be taken to apply only to vessels and floating docks, designed as seagoing.

3. For the purpose of heading 8908, the expression ‘vessels and other floating structures for breaking up’ includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:

• spare parts (such as propellers), whether or not in a new condition,

• movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
8901	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
890110	Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
89011010	Seagoing	Free	p/st
89011090	Other	1,7	p/st
890120	Tankers
89012010	Seagoing	Free	p/st
89012090	Other	1,7	ct/l
890130	Refrigerated vessels, other than those of subheading 8901 20
89013010	Seagoing	Free	p/st
89013090	Other	1,7	ct/l
890190	Other vessels for the transport of goods and other vessels for the transport of both persons and goods
89019010	Seagoing	Free	p/st
89019090	Other	1,7	ct/l
890200	Fishing vessels; factory ships and other vessels for processing or preserving fishery products
89020010	Seagoing	Free	p/st
89020090	Other	1,7	p/st
8903	Yachts and other vessels for pleasure or sports; rowing boats and canoes
890310	Inflatable
89031010	Of a weight not exceeding 100 kg each	2,7	p/st
89031090	Other	1,7	p/st
Other
890391	Sailboats, with or without auxiliary motor
89039110	Seagoing	Free	p/st
89039190	Other	1,7	p/st
890392	Motor boats, other than outboard motor boats
89039210	Seagoing	Free	p/st
Other
89039291	Of a length not exceeding 7,5 m	1,7	p/st
89039299	Of a length exceeding 7,5 m	1,7	p/st
890399	Other
89039910	Of a weight not exceeding 100 kg each	2,7	p/st
Other
89039991	Of a length not exceeding 7,5 m	1,7	p/st
89039999	Of a length exceeding 7,5 m	1,7	p/st
890400	Tugs and pusher craft
89040010	Tugs	Free	p/st
Pusher craft
89040091	Seagoing	Free	p/st
89040099	Other	1,7	—
8905	Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
890510	Dredgers
89051010	Seagoing	Free	p/st
89051090	Other	1,7	p/st
89052000	Floating or submersible drilling or production platforms	Free	p/st
890590	Other
89059010	Seagoing	Free	p/st
89059090	Other	1,7	p/st
8906	Other vessels, including warships and lifeboats other than rowing boats
89061000	Warships	Free	p/st
890690	Other
89069010	Seagoing	Free	p/st
Other
89069091	Of a weight not exceeding 100 kg each	2,7	p/st
89069099	Other	1,7	p/st
8907	Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons)
89071000	Inflatable rafts	2,7	p/st
89079000	Other	2,7	p/st
89080000	Vessels and other floating structures for breaking up(1)	Free	—

(1)

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).

(2)

Duty temporarily suspended, on an autonomous basis, in respect of goods intended to be fitted in heavier-than-air aircraft imported duty-free or built within the European Union. This suspension is subject to compliance with the formalities and conditions laid down in the relevant provisions of the European Union (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).