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Section XVII : Vehicles, aircraft, vessels and associated transport equipment

Vehicles other than railway or tramway rolling stock, and parts and accessories thereof

There are important notes for classifying your goods shown further down this page

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Tractors (other than tractors of heading 8709)
Motor vehicles for the transport of ten or more persons, including the driver
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
Motor vehicles for the transport of goods
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)
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
Parts and accessories of the motor vehicles of headings 8701 to 8705
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
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
Bicycles and other cycles (including delivery tricycles), not motorised
Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
Parts and accessories of vehicles of headings 8711 to 8713
Baby carriages and parts thereof
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

Chapter 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.

Section 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 section notes ##
  • 1 Subject to the provisions of additional chapter 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 of interpretation 2(a) are also applicable, at the request of the declarant and subject to conditions stipulated by the Customs authorities, to goods of headings 8608, 8805, 8905 and 8907 imported in split consignments.
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