Site Tour

HMRC tariff selection tool

Choose the chapter that best matches your goods

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

There are important section notes for this part of the tariff:

  • 1. This section does not cover articles of heading [9503](/headings/9503) or [9508](/headings/9508), or bobsleighs, toboggans or the like of heading [9506](/headings/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](/headings/8484)) or other articles of vulcanised rubber other than hard rubber (heading [4016](/headings/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](/chapters/39)); c. articles of Chapter [82](/chapters/82) (tools); d. articles of heading [8306](/headings/8306); e. machines or apparatus of heading [8401](/headings/8401) to [8479](/headings/8479), or parts thereof, other than the radiators for the articles of this Section; articles of heading [8481](/headings/8481) or [8482](/headings/8482) or, provided they constitute integral parts of engines or motors, articles of heading [8483](/headings/8483); f. electrical machinery or equipment (Chapter [85](/chapters/85)); g. articles of Chapter [90](/chapters/90); h. articles of Chapter [91](/chapters/91); ij. arms (Chapter [93](/chapters/93)); k. luminaires or lighting fittings of heading [9405](/headings/9405); l. brushes of a kind used as parts of vehicles (heading [9603](/headings/9603)). 3. References in Chapters [86](/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](/chapters/87); b. amphibious motor vehicles are classified under the appropriate heading of Chapter [87](/chapters/87); c. aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter [88](/chapters/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](/chapters/86) if designed to travel on a guide-track (hovertrains); b. in Chapter [87](/chapters/87) if designed to travel over land or over both land and water; c. in Chapter [89](/chapters/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](/chapters/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 heading [8608](/headings/8608), [8805](/headings/8805), [8905](/headings/8905) and [8907](/headings/8907) imported in split consignments.
SuperSearch or Ask an Expert