| Description of vehicle | Rate of duty |
|---|---|
| 1. Bicycles and tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres | 7.00 |
| 2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres; tricycles (other than those in the foregoing paragraph) and vehicles (other than mowing machines) with more than three wheels, being tricycles and vehicles neither constructed nor adapted for use nor used for the carriage of a driver or passenger | 1400 |
| 3. Bicycles and tricycles not in the foregoing paragraphs | 28.00 |