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

Ships, boats and floating structures

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

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Chapter notes

  • 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 chapter 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 sea going, having a hull of an overall length (excluding any projecting parts) of not less than 12m. However, fishing boats and lifeboats, designed as sea going, shall be considered as sea going 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 sea going.
  • 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,
  • \- moveable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.

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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