Customs - Tariff Book
Notes
1.
This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.
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 or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber (excluding hard rubber) (heading 40.16);
(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 83.06;
(e)
machines and apparatus of headings 84.01 to 84.79, or parts thereof, excluding the radiators for the articles of this Section; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83;
(f)
electrical machinery and equipment (Chapter 85);
(g)
articles of Chapter 90;
(h)
articles of Chapter 91;
(ij)
arms (Chapter 93);
(k)
luminaries and lighting fittings and parts thereof of heading 94.05; or
(l)
brushes of a kind used as parts of vehicles (heading 96.03).
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 within 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.
Notes
1.
This Chapter does not cover the following:
(a)
railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10);
(b)
railway or tramway track construction material of iron or steel of heading 73.02; or
(c)
electrical signalling, safety or traffic control equipment of heading 85.30.
2.
Heading 86.07 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 86.08 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.
| Heading | Description | General |
|---|---|---|
| 86.01 | Rail locomotives powered from an external source of electricity or by electric accumulators: | |
| 8601.10 | Powered from an external source of electricity | free |
| 8601.20 | Powered by electric accumulators | free |
| 86.02 | Other rail locomotives; locomotive tenders: | |
| 8602.10 | Diesel-electric locomotives | free |
| 8602.90 | Other | free |
| 86.03 | Self-propelled railway or tramway coaches, vans and trucks (excluding those of heading 86.04): | |
| 8603.10 | Powered from an external source of electricity | free |
| 8603.90 | Other | free |
| 8604.00 | 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) | free |
| 8605.00 | 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 86.04) | free |
| 86.06 | Railway or tramway goods vans and wagons, not self-propelled: | |
| 8606.10 | Tank wagons and the like | free |
| 8606.30 | Self-discharging vans and wagons (excluding those of subheading 8606.10) | free |
| 8606.9 | Other: | |
| 8606.91 | Covered and closed | free |
| 8606.92 | Open, with non-removable sides of a height exceeding 60 cm | free |
| 8606.99 | Other | free |
| 86.07 | Parts of railway or tramway locomotives or rolling-stock: | |
| 8607.1 | Bogies, bissel-bogies, axles and wheels, and parts thereof: | |
| 8607.11 | Driving bogies and bissel-bogies | free |
| 8607.12 | Other bogies and bissel-bogies | free |
| 8607.19 | Other, including parts | free |
| 8607.2 | Brakes and parts thereof: | |
| 8607.21 | Air brakes and parts thereof | free |
| 8607.29 | Other: | |
| 8607.29.10 | Identifiable for use solely or principally with tramway locomotives or rolling stock | free |
| 8607.30 | Hooks and other coupling devices, buffers, and parts thereof | free |
| 8607.29.90 | Other | 10% |
| 8607.9 | Other: | |
| 8607.91 | Of locomotives | free |
| 8607.99 | Other | free |
| 8608.00 | Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing | free |
| 8609.00 | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport | free |
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 87.01 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 87.02 to 87.04, and not in heading 87.06.
4.
Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.
Subheading Note
1.
Subheading 8708.22 covers:
(a)
front windscreens (windshields), rear windows and other windows, framed; and
(b)
front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices.
when suitable for use solely or principally with the motor vehicles of headings 87.01 to 87.05.
Additional Notes
1.
For the purpose of heading 87.04 the expression "double-cab" means a motor vehicle with -
(a)
a seperate enclosed area designed for passengers in the front and in the rear behind the driver; and
(b)
a seperate open or enclosed area for goods.
2.
For purposes of Additional Note 1 "double-cab" excludes a motor vehicle -
(a)
of a similar design homologated by the National Regulator for Compulsory Specifications as having a seating capacity of no more than three persons including the driver; or
(b)
with a single unit body that consists of an enclosed interior space for both persons and goods.
3.
For the purposes of subheadings 8704.21, 8704.22, 8704.23, 8704.31 and 8704.32 the expression G.V.M (gross vehicle mass) means the road mass specified by the manufacturer as being the maximum design mass capacity of the vehicle. This mass is the combined mass of the vehicle, the maximum specified load, the driver and a tank full of fuel.
4.
The vehicles classifiable in tariff subheadings 8703.21.75, 8703.31.85, 8703.90.31, 8704.21.77, 8704.31.77 and 8704.90.35, shall have steering wheels fitted on the left-hand side of the vehicle and may not be operated on a public road in terms of the National Road Traffic Act (Act 93 of 1996).
5.
Tariff subheading 87.12 includes incomplete bicycles, having the essential character of the complete bicycle.
6.
For the purposes of Additional Note 5 an incomplete bicycle, whether or not assembled, is to comprise of at least the following components -
(a)
The frame; plus
(b)
Any three of the following major components:
(i)
One or both wheels;
(ii)
The steering unit;
(iii)
The brake set;
(iv)
The drivetrain;
(v)
The fork.
Insofar as the components listed under (b) are incomplete and/or unassembled, General Rule of Interpretation 2 will find application.
7.
For the purposes of tariff subheadings 8704.10.20 and 8704.10.30, articulated dumpers are vehicles consisting of two distinct sections namely, a two-wheeled motor-driven front chassis and a two or four- wheeled rear chassis connected to one another by a pivoting articulation joint for steering.
| Heading | Description | General |
|---|---|---|
| 87.01 | Tractors (excluding tractors of heading 87.09): | |
| 8701.10 | Single axle tractors | free |
| 8701.2 | Road tractors for semi-trailers: | |
| 8701.21.20 | Of a vehicle mass exceeding 1 600 kg | 20% |
| 8701.21.10 | Of a vehicle mass not exceeding 1 600 kg | 25% |
| 8701.21 | With only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| 8701.22.20 | Of a vehicle exceeding 1 600 kg | 20% |
| 8701.22.10 | Of a vehicle mass not exceeding 1 600 kg | 25% |
| 8701.22 | With compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: | |
| 8701.23 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | |
| 8701.23.20 | Of a vehicle mass exceeding 1 600 kg | 20% |
| 8701.23.10 | Of a vehicle mass not exceeding 1 600 kg | 25% |
| 8701.24 | With only electric motor for propulsion: | |
| 8701.24.20 | Of a vehicle mass exceeding 1 600 kg | 20% |
| 8701.24.10 | Of a vehicle mass not exceeding 1 600 kg | 25% |
| 8701.29 | Other: | |
| 8701.29.10 | Of a vehicle mass not exceeding 1 600 kg | 25% |
| 8701.29.20 | Of a vehicle mass exceeding 1 600 kg | 20% |
| 8701.30 | Track-laying tractors | free |
| 8701.9 | Other, of an engine power: | |
| 8701.91 | Not exceeding 18 kW | free |
| 8701.92 | Exceeding 18 kW but not exceeding 37 kW | free |
| 8701.93 | Exceeding 37 kW but not exceeding 75 kW | free |
| 8701.94 | Exceeding 75 kW but not exceeding 130 kW | free |
| 8701.95 | Exceeding 130 kW | free |
| 87.02 | Motor vehicles for the transport of ten or more persons, including the driver: | |
| 8702.10.10 | New, right hand drive, fitted with interior parcel racks, foot-rests, magazine nets, coat hooks, reclining seats, arm rests, microphone and radio or cassette equipment, air conditioning with individual controls, pneumatic plug doors, individual reading lights, chemical toilet, wash basin and refrigerator | 20% |
| 8702.10 | With only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| 8702.10.85 | Other, of a vehicle mass not exceeding 2 000 kg | 25% |
| 8702.10.81 | Other, of a vehicle mass not exceding 2000 kg: with a value for ad valorem customs duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver | 25% |
| 8702.10.90 | Other | 20% |
| 8702.10.87 | Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver | 20% |
| 8702.20.10 | New, right hand drive, fitted with interior parcel racks, foot-rests, magazine nets, coat hooks, reclining seats, arm rests, microphone and radio or cassette equipment, air conditioning with individual controls, pneumatic plug doors, individual reading lights, chemical toilet, wash basin and refrigerator | 20% |
| 8702.20 | With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: | |
| 8702.20.85 | Other, of a vehicle mass not exceeding 2 000 kg | 25% |
| 8702.20.81 | Other, of a vehicle mass not exceeding 2 000 kg: with a value for ad valorem customs duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver | 25% |
| 8702.20.87 | Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver | 20% |
| 8702.20.90 | Other | 20% |
| 8702.30 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | |
| 8702.30.87 | Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver | 20% |
| 8702.30.85 | Other, of a vehicle mass not exceeding 2 000 kg | 25% |
| 8702.30.81 | Other, of a vehicle mass not exceeding 2 000 kg: with a value for ad valorem customs duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver | 25% |
| 8702.30.90 | Other | 20% |
| 8702.40 | With only electric motor for propulsion: | |
| 8702.40.90 | Other | 20% |
| 8702.40.87 | Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver | 20% |
| 8702.40.85 | Other, of a vehicle mass not exceeding 2 000 kg | 25% |
| 8702.40.81 | Other, of a vehicle mass not exceeding 2000 kg: with a value for ad valorem customs duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver | 25% |
| 8702.90 | Other: | |
| 8702.90.85 | Other, of a vehicle mass not exceeding 2 000 kg | 25% |
| 8702.90.87 | Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver | 20% |
| 8702.90.90 | Other | 20% |
| 8702.90.81 | Other, of a vehicle mass not exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver | 25% |
| 87.03 | Motor cars and other motor vehicles principally designed for the transport of persons (excluding those of heading 87.02), including station wagons and racing cars: | |
| 8703.10 | Vehicles specially designed for travelling on snow; golf cars and similar vehicles | free |
| 8703.2 | Other vehicles, with only spark-ignition internal combustion piston engine: | |
| 8703.21 | Of a cylinder capacity not exceeding 1 000 cm³: | |
| 8703.21.25 | Hearses | 20% |
| 8703.21.27 | Ambulances | 25% |
| 8703.21.23 | Vehicles of the open body tubular frame type, with an engine capacity not exceeding 250 cm³ and a vehicle mass not exceeding 250 kg | free |
| 8703.21.60 | Vehicles with motorcycle-type handlebars and hand-operated controls | free |
| 8703.22.27 | Ambulances | 25% |
| 8703.22.25 | Hearses | 20% |
| 8703.21.75 | Other, with a vehicle mass exceeding 250 kg but not exceeding 800 kg | free |
| 8703.21.70 | Six or eight-wheeled vehicles, chain-driven and operated through an integral gearbox and differential unit | free |
| 8703.22 | Of a cylinder capacity exceeding 1 000 cm³ but not exceeding 1 500 cm³: | |
| 8703.21.90 | Other | 25% |
| 8703.23 | Of a cylinder capacity exceeding 1 500 cm³ but not exceeding 3 000 cm³: | |
| 8703.22.90 | Other | 25% |
| 8703.23.27 | Ambulances | 25% |
| 8703.23.25 | Hearses | 20% |
| 8703.24 | Of a cylinder capacity exceeding 3 000 cm³: | |
| 8703.24.25 | Hearses | 20% |
| 8703.24.27 | Ambulances | 25% |
| 8703.23.90 | Other | 25% |
| 8703.24.90 | Other | 25% |
| 8703.3 | Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| 8703.31 | Of a cylinder capacity not exceeding 1 500 cm³: | |
| 8703.31.27 | Ambulances | 25% |
| 8703.31.25 | Hearses | 20% |
| 8703.31.85 | Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg | free |
| 8703.31.80 | Six or eight-wheeled vehicles with skid steering systems, chain-driven and operated through an integral gearbox and differential unit, of a vehicle mass exceeding 600 kg and of a cylinder capacity not exceeding 1 000 cm³ | free |
| 8703.31.90 | Other | 25% |
| 8703.32.25 | Hearses | 20% |
| 8703.32.27 | Ambulances | 25% |
| 8703.32 | Of a cylinder capacity exceeding 1 500 cm³ but not exceeding 2 500 cm³: | |
| 8703.31.70 | Of a vehicle mass not exceeding 600 kg (excluding hearses) | free |
| 8703.32.90 | Other | 25% |
| 8703.33.25 | Hearses | 20% |
| 8703.33.27 | Ambulances | 25% |
| 8703.33 | Of a cylinder capacity exceeding 2 500 cm³: | |
| 8703.33.90 | Other | 25% |
| 8703.40 | Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, excluding those capable of being charged by plugging to external source of electric power: | |
| 8703.40.25 | Hearses | 20% |
| 8703.40.29 | Other ambulances | 25% |
| 8703.40.27 | Ambulances with a cylinder capacity not exceeding 1 000 cm³ | 25% |
| 8703.40.31 | Other with a cylinder capacity not exceeding 1 000 cm³ | 25% |
| 8703.40.75 | Other, with a vehicle mass exceeding 250 kg but not exceeding 800 kg | free |
| 8703.40.90 | Other | 25% |
| 8703.50 | Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, excluding those capable of being charged by plugging to external source of electric power: | |
| 8703.50.27 | Ambulances | 25% |
| 8703.50.25 | Hearses | 20% |
| 8703.50.90 | Other | 25% |
| 8703.50.85 | Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg | free |
| 8703.60.29 | Other ambulances | 25% |
| 8703.60.31 | Other with a cylinder capacity not exceeding 1 000 cm³ | 25% |
| 8703.60.25 | Hearses | 20% |
| 8703.60.27 | Ambulances of a cylinder capacity not exceeding 1 000 cm³ | 25% |
| 8703.60 | Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: | |
| 8703.60.90 | Other | 25% |
| 8703.60.75 | Other, with a vehicle mass exceeding 250 kg but not exceeding 800 kg | free |
| 8703.70.27 | Ambulances | 25% |
| 8703.70.25 | Hearses | 20% |
| 8703.70 | Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: | |
| 8703.70.90 | Other | 25% |
| 8703.70.85 | Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg | free |
| 8703.80.25 | Hearses | 20% |
| 8703.80 | Other vehicles, with only electric motor for propulsion: | |
| 8703.80.31 | With a vehicle mass not exceeding 800 kg | free |
| 8703.80.27 | Ambulances | 25% |
| 8703.80.90 | Other | 25% |
| 8703.90.25 | Hearses | 20% |
| 8703.90 | Other: | |
| 8703.90.27 | Ambulances | 25% |
| 8703.90.90 | Other | 25% |
| 87.04 | Motor vehicles for the transport of goods: | |
| 8704.10.20 | Articulated dumpers with G.V.M. not exceeding 50t, as defined in Additional Note 7 to Chapter 87 | 10% |
| 8704.10 | Dumpers designed for off-highway use: | |
| 8704.10.25 | Other, with G.V.M. not exceeding 50 t | 10% |
| 8704.10.30 | Articulated dumpers with a G.V.M. exceeding 50t, as defined in Additional Note 7 to Chapter 87 | 10% |
| 8704.10.90 | Other | free |
| 8704.2 | Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| 8704.21 | G.V.M. not exceeding 5 t: | |
| 8704.21.10 | Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines | free |
| 8704.21.40 | Off-the-road logging trucks | 10% |
| 8704.21.77 | Other, with a vehicle mass exceeding 600 kg but not exceeding 1 100 kg | free |
| 8704.22.20 | Off-the-road logging trucks | 10% |
| 8704.22.10 | Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines | free |
| 8704.21.70 | Other, of a vehicle mass not exceeding 600 kg | free |
| 8704.21.83 | Other (excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.21.81 | Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.21.90 | Other | 20% |
| 8704.21.75 | Other, with an engine capacity not exceeding 1 000 cm³ (excluding the vehicles of subheading 8704.21.77) | 25% |
| 8704.22 | G.V.M. exceeding 5 t but not exceeding 20 t: | |
| 8704.23.20 | Off-the-road logging trucks | 10% |
| 8704.22.90 | Other | 20% |
| 8704.23 | G.V.M. exceeding 20 t: | |
| 8704.23.10 | Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines | 10% |
| 8704.23.90 | Other | 20% |
| 8704.3 | Other, with only spark-ignition internal combustion piston engine: | |
| 8704.31 | G.V.M. not exceeding 5 t: | |
| 8704.31.30 | Off-the-road logging trucks | 10% |
| 8704.31.50 | Three-wheeled vehicles with motorcycle type steering systems and engines of a cylinder capacity not exceeding 550 cm³ , and equipped with motor vehicle type differentials and reverse gears | free |
| 8704.31.77 | Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg | free |
| 8704.32 | G.V.M. exceeding 5 t: | |
| 8704.31.75 | Other, with an engine capacity not exceeding 1 000 cm³ (excluding the vehicles of subheading 8704.31.77) | 25% |
| 8704.31.70 | Other (excluding off-the-road logging trucks and three-wheeled vehicles) of a vehicle mass not exceeding 600 kg | free |
| 8704.31.81 | Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.31.83 | Other ( excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.31.90 | Other | 20% |
| 8704.32.10 | Off-the-road logging trucks | 10% |
| 8704.32.90 | Other | 20% |
| 8704.4 | Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: | |
| 8704.41.10 | Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines | free |
| 8704.41 | G.V.M. not exceeding 5 t: | |
| 8704.41.40 | Off-the-road logging trucks | 10% |
| 8704.41.70 | Other, of a vehicle mass not exceeding 600 kg | free |
| 8704.41.77 | Other, with a vehicle mass exceeding 600 kg but not exceeding 1 100 kg | free |
| 8704.42 | G.V.M. exceeding 5 t but not exceeding 20 t: | |
| 8704.41.83 | Other (excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.41.75 | Other, with an engine capacity not exceeding 1 000 cm³ (excluding the vehicles of subheading 8704.41.77) | 25% |
| 8704.41.81 | Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.42.20 | Off-the-road logging | 10% |
| 8704.42.10 | Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines | free |
| 8704.41.90 | Other | 20% |
| 8704.43.20 | Off-the-road logging trucks | 10% |
| 8704.42.90 | Other | 20% |
| 8704.43.10 | Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines | 10% |
| 8704.43 | G.V.M. exceeding 20 t: | |
| 8704.43.90 | Other | 20% |
| 8704.5 | Other, both with spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | |
| 8704.51 | G.V.M. not exceeding 5 t: | |
| 8704.51.30 | Off-the-road logging trucks | 10% |
| 8704.51.83 | Other ( excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.51.50 | Three-wheeled vehicles with motorcycles type steering systems and 3 engines of a cylinder capacity not exceeding 550 cm , and equipped with motor vehicles type differentials and reverse gears | free |
| 8704.51.70 | Other (excluding off-the-road logging trucks and three-wheeled vehicles) of a vehicle mass not exceeding 600 kg 3 | free |
| 8704.51.75 | Other, with an engine capacity not exceeding 1 000 cm (excluding the vehicles of subheading 8704.31.77) | 25% |
| 8704.51.81 | Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.51.90 | Other | 20% |
| 8704.52.10 | Off-the-road logging trucks | 10% |
| 8704.52 | G.V.M. exceeding 5 t: | |
| 8704.51.77 | Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg | free |
| 8704.52.90 | Other | 20% |
| 8704.60.05 | Golf carts, pedestrian type | free |
| 8704.60 | Other with only electric motor for propulsion: | |
| 8704.60.10 | With a vehicle mass not exceeding 800 kg | free |
| 8704.60.07 | Off-the-road logging trucks | 10% |
| 8704.60.30 | Other, double-cab, of a mass not exceeding 2 000 kg or a G.V.M not exceeding 3 500 kg or of a mass not exceeding 1 600 kg or a G.V.M not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.60.40 | Other, (excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a GVM not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a GVM not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.60.90 | Other | 20% |
| 8704.90 | Other: | |
| 8704.90.90 | Other | 20% |
| 8704.90.81 | Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.90.83 | Other (excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 87.05 | Special purpose motor vehicles (excluding 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): | |
| 8705.10 | Crane lorries | free |
| 8705.20 | Mobile drilling derricks | free |
| 8705.30 | Fire fighting vehicles | free |
| 8705.40 | Concrete-mixer lorries | free |
| 8705.90 | Other | free |
| 8706.00 | Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05: | |
| 8706.00.05 | Of a vehicle mass not exceeding 1 600 kg or of a G.V.M. not exceeding 3 500 kg, for the vehicles of heading 8704.10 | 25% |
| 8706.00.15 | Other, of a vehicle mass not exceeding 1 600 kg or of a G.V.M. not exceeding 3 500 kg | 25% |
| 8706.00.20 | Other | 20% |
| 87.07 | Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05: | |
| 8707.10 | For the vehicles of heading 87.03 | 25% |
| 8707.90 | Other | 20% |
| 87.08 | Parts and accessories of the motor vehicles of headings 87.01 to 87.05: | |
| 8708.10 | Bumpers and parts thereof | 20% |
| 8708.2 | Other parts and accessories of bodies (including cabs): | |
| 8708.21 | Safety seat belts | 20% |
| 8708.22 | Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter: | |
| 8708.22.10 | Front windscreens (windshields) | 30% |
| 8708.22.90 | Other | 20% |
| 8708.29 | Other | 20% |
| 8708.30.11 | Brake drums, of unmachined cast metal | 10% |
| 8708.30 | Brakes and servo-brakes; parts thereof: | |
| 8708.30.23 | Other, of unmachined cast metal | 10% |
| 8708.30.05 | Other mounted brake linings, identifiable for use with air brakes, vacuum brakes, hydraulic air-brakes or hydraulic-vacuum brakes, suitable for use with heavy motor vehicles | 30% |
| 8708.30.03 | Disc brake pads, mounted | 30% |
| 8708.30.21 | Other, identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.30.15 | Parts (excluding brake drums) of air brakes, vacuum brakes, hydraulic-air brakes or hydraulic-vacuum brakes, suitable for use with heavy motor vehicles | free |
| 8708.30.13 | Other brake drums | 20% |
| 8708.30.09 | Other mounted brake linings | 20% |
| 8708.30.19 | Hydrodynamic braking apparatus, suitable for coupling directly to motor vehicle gearboxes or propeller shafts | free |
| 8708.30.17 | Disc brake calliper mechanisms and brake drum assemblies (excluding those identifiable for use solely or principally with tractors not being road tractors) | 20% |
| 8708.30.90 | Other | 20% |
| 8708.40.10 | Identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.40.20 | Fully automatic gear boxes of a mass not exceeding 475 kg | free |
| 8708.40 | Gear boxes and parts thereof: | |
| 8708.40.60 | Other parts of unmachined cast metal | 10% |
| 8708.40.70 | Other parts | 20% |
| 8708.40.90 | Other | 20% |
| 8708.50.10 | Wheel hubs (excluding those of unmachined cast metal) | 20% |
| 8708.50.20 | Drive-axles, of the rigid integral housing type, with a crown wheel or ring gear of a diameter not exceeding 205 mm | 20% |
| 8708.50.30 | Constant-velocity (CV) joints | free |
| 8708.50 | Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: | |
| 8708.50.85 | Other parts of drive axles | 20% |
| 8708.50.60 | Bearing housings incorporating bearings | free |
| 8708.50.70 | Other, identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.50.80 | Other, of unmachined cast metal | 10% |
| 8708.50.90 | Other | 20% |
| 8708.70.15 | Road wheels not fitted with tyres | free |
| 8708.70.1 | Identifiable for use solely or principally with tractors (excluding road tractors): | |
| 8708.70 | Road wheels and parts and accessories thereof: | |
| 8708.70.2 | Road wheels fitted with tyres; wheel rims fitted with tyres: | |
| 8708.70.19 | Other | free |
| 8708.70.3 | Road wheels not fitted with tyres; wheel rims not fitted with tyres: | |
| 8708.70.21 | Of a kind used on motor cars | 20% |
| 8708.70.23 | Of a kind used on busses or lorries | 20% |
| 8708.70.11 | Road wheels fitted with tyres | free |
| 8708.70.29 | Other | 20% |
| 8708.70.31 | Of a kind used on motor cars | 20% |
| 8708.70.33 | Of a kind used on busses or lorries | 20% |
| 8708.70.39 | Other | 20% |
| 8708.70.90 | Other | 20% |
| 8708.80.30 | Air springs | free |
| 8708.80.50 | Parts of unmachined cast metal | 10% |
| 8708.80 | Suspension systems and parts thereof (including shock absorbers): | |
| 8708.80.40 | Other parts identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.80.20 | Other shock absorbers and parts thereof | 5% |
| 8708.80.10 | McPherson struts and McPherson strut inserts or cartridges, and parts thereof | 10% |
| 8708.80.90 | Other | 20% |
| 8708.9 | Other parts and accessories: | |
| 8708.91.10 | Radiators | 20% |
| 8708.91.20 | Parts identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.91.30 | Parts of unmachined cast metal | 10% |
| 8708.91 | Radiators and parts thereof: | |
| 8708.91.90 | Other parts | 20% |
| 8708.92 | Silencers (mufflers) and exhaust pipes; parts thereof: | |
| 8708.92.15 | Parts of unmachined cast metal | 10% |
| 8708.92.20 | Other parts | 20% |
| 8708.92.10 | Identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.93 | Clutches and parts thereof: | |
| 8708.93.25 | Clutch cover assemblies (excluding parts thereof), incorporating pressure plates with an outside diameter not exceeding 300 mm | 20% |
| 8708.93.10 | Identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.92.90 | Other | 20% |
| 8708.94.50 | Other parts | 20% |
| 8708.94 | Steering wheels, steering columns and steering boxes; parts thereof: | |
| 8708.93.55 | Clutch driven plates (excluding parts thereof), with an outside diameter not exceeding 300 mm | 20% |
| 8708.93.80 | Other, unmachined cast metal | 10% |
| 8708.93.90 | Other | 20% |
| 8708.94.10 | Identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.94.20 | Rack and pinion steering assemblies (excluding power-assisted types and those of subheading 8708.94.10) | free |
| 8708.94.40 | Other, unmachined cast metal | 10% |
| 8708.94.90 | Other | 20% |
| 8708.95 | Safety airbags with inflater system; parts thereof | 20% |
| 8708.99.30 | Other heaters and ventilating units | 20% |
| 8708.99.20 | Blower or ram type heaters and ventilating units, identifiable for use solely or principally with motor vehicles with water-cooled engines | 5% |
| 8708.99.40 | Track link assemblies, with or without shoes and parts thereof; track pins and bushes | free |
| 8708.99.50 | Safety belt reels with locking devices, and parts thereof | free |
| 8708.99.10 | Assembled chassis frames and parts thereof | 20% |
| 8708.99 | Other: | |
| 8708.99.05 | Conversion kits, consisting of accelerator and brake hand controls, whether or not presented with an automatic clutch control | free |
| 8708.99.90 | Other | 20% |
| 8708.99.70 | Other, unmachined cast metal | 10% |
| 8708.99.60 | Other, identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 87.09 | 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 or the type used on railway station platforms; parts of the foregoing vehicles: | |
| 8709.1 | Vehicles: | |
| 8709.11 | Electrical | free |
| 8709.19 | Other | free |
| 8709.90 | Parts | free |
| 8710.00 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | free |
| 87.11 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars: | |
| 8711.10 | With internal combustion piston engine of a cylinder capacity not exceeding 50 cm³ | free |
| 8711.20 | With internal combustion piston engine of a cylinder capacity exceeding 50 cm³ but not exceeding 250 cm³: | |
| 8711.20.10 | With an engine of a cylinder capacity of less than 200 cm³ | free |
| 8711.20.90 | Other | free |
| 8711.30 | With internal combustion piston engine of a cylinder capacity exceeding 250 cm³ but not exceeding 500 cm³ | free |
| 8711.40 | With internal combustion piston engine of a cylinder capacity exceeding 500 cm³ but not exceeding 800 cm³ | free |
| 8711.50 | With internal combustion piston engine of a cylinder capacity exceeding 800 cm³ | free |
| 8711.60 | With electric motor for propulsion | free |
| 8711.90.10 | Side-cars | free |
| 8711.90.30 | Other, of a cylinder capacity exceeding 800 cm³ | free |
| 8711.90 | Other: | |
| 8711.90.20 | Other, of a cylinder capacity of 200 cm³ or more but not exceeding 800 cm³ | free |
| 8711.90.90 | Other | free |
| 8712.00 | Bicycles and other cycles (including delivery tri-cycles), not motorised: | |
| 8712.00.10 | Bicycles | 15% |
| 8712.00.90 | Other | free |
| 87.13 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled: | |
| 8713.10 | Not mechanically propelled | free |
| 8713.90 | Other | free |
| 87.14 | Parts and accessories of vehicles of headings 87.11 to 87.13: | |
| 8714.10 | Of motorcycles (including mopeds): | |
| 8714.10.10 | Rims fitted with tyres | free |
| 8714.10.90 | Other | free |
| 8714.20 | Of carriages for disabled persons | free |
| 8714.9 | Other: | |
| 8714.91 | Frames and forks, and parts thereof | free |
| 8714.92 | Wheel rims and spokes: | |
| 8714.92.10 | Rims fitted with tyres | free |
| 8714.92.90 | Other | free |
| 8714.93 | Hubs (excluding coaster braking hubs and hub brakes), and free- wheel sprocket-wheels | free |
| 8714.94 | Brakes, including coaster braking hubs and hub brakes, and parts thereof | free |
| 8714.95 | Saddles | free |
| 8714.96 | Pedals and crank-gear, and parts thereof | free |
| 8714.99 | Other | free |
| 8715.00 | Baby carriages and parts thereof | 20% |
| 87.16 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof: | |
| 8716.10 | Trailers and semi-trailers of the caravan type, for housing or camping | 15% |
| 8716.20 | Self-loading or self-unloading trailers and semi-trailers for agricultural purposes | 15% |
| 8716.3 | Other trailers and semi-trailers for the transport of goods: | |
| 8716.31 | Tanker trailers and tanker semi-trailers | 15% |
| 8716.39 | Other | 15% |
| 8716.40 | Other trailers and semi-trailers | 15% |
| 8716.80.10 | Wheelbarrows | 15% |
| 8716.80 | Other vehicles: | |
| 8716.80.90 | Other | 15% |
| 8716.90.10 | Airsprings | free |
| 8716.90.20 | Road wheels fitted with tyres; wheel rims fitted with tyres | 15% |
| 8716.90.30 | Other, of wheelbarrows | 15% |
| 8716.90.40 | Automatic slack adjusters | free |
| 8716.90 | Parts: | |
| 8716.90.90 | Other | 15% |
Notes
1.
For the purposes of this Chapter, the expression "unmanned aircraft" means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during the flight.
The expression "unmanned aircraft", however, does not cover flying toys, designed solely for amusement purposes (heading 95.03).
Subheading Notes
1.
For the purpose of subheadings 8802.11 to 8802.40, the expression "unladen mass" means the mass of the machine in normal flying order, excluding the mass of the crew and of fuel and equipment other than permanently fitted items of equipment.
2.
For the purposes of subheadings 8806.21 to 8806.24 and 8806.91 to 8806.94, the expression "maximum take-off weight" means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel.
| Heading | Description | General |
|---|---|---|
| 8801.00 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft | free |
| 88.02 | Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06 (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles: | |
| 8802.1 | Helicopters: | |
| 8802.11 | Of an unladen mass not exceeding 2 000 kg | free |
| 8802.12 | Of an unladen mass exceeding 2 000 kg | free |
| 8802.20 | Aeroplanes and other aircraft, of an unladen mass not exceeding 2 000 kg | free |
| 8802.30 | Aeroplanes and other aircraft, of an unladen mass exceeding 2 000 kg but not exceeding 15 000 kg | free |
| 8802.40 | Aeroplanes and other aircraft, of an unladen mass exceeding 15 000 kg | free |
| 8802.60 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | free |
| 8804.00 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto | free |
| 88.05 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles: | |
| 8805.10 | Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof | free |
| 8805.2 | Ground flying trainers and parts thereof: | |
| 8805.21 | Air combat simulators and parts thereof | free |
| 8805.29 | Other | free |
| 88.06 | Unmanned aircraft: | |
| 8806.10 | Designed for the carriage of passengers | free |
| 8806.2 | Other, for remote-controlled flight only: | |
| 8806.21 | With maximum take-off mass not more than 250 g | free |
| 8806.22 | With a maximum take-off mass more than 250 g but not more than 7 kg | free |
| 8806.23 | With maximum take-off mass of more than 7 kg or more but not more than 25 kg | free |
| 8806.24 | With a maximum take-off mass of more than 25 kg but not more than 150 kg | free |
| 8806.29 | Other | free |
| 8806.9 | Other: | |
| 8806.91 | With a maximum take-off mass not more than 250 g | free |
| 8806.92 | With a maximum take-off mass of more than 250 g but not more than 7 kg | free |
| 8806.93 | With maximum take-off mass more than 7 kg but not more than 25 kg | free |
| 8806.94 | With maximum take-off mass of more than 25 kg but not more than 150 kg | free |
| 8806.99 | Other | free |
| 88.07 | Parts of goods of heading 88.01, 88.02 or 88.06: | |
| 8807.10 | Propellers and rotors and parts thereof | free |
| 8807.20 | Under-carriage and part thereof | free |
| 8807.30 | Under parts of aeroplanes, helicopters or unmanned aircraft | free |
| 8807.90 | Other | free |
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 89.06 if it does not have the essential character of a vessel of a particular kind.
| Heading | Description | General |
|---|---|---|
| 89.01 | Cruise ships. excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods: | |
| 8901.10 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds | free |
| 8901.20 | Tankers | free |
| 8901.30 | Refrigerated vessels (excluding those of subheading 8901.20) | free |
| 8901.90 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods | free |
| 8902.00 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | free |
| 89.03 | Yachts and other vessels for pleasure or sports; rowing boats and canoes: | |
| 8903.1 | Inflatable (including rigid hull inflatable) boats: | |
| 8903.11 | Fitted or designed to be fitted with a motor, unladen (net) mass (excluding the motor) not exceeding 100 kg | 10% |
| 8903.12 | Not designed for use with a motor and unladen (net) mass not exceeding 100 kg | 10% |
| 8903.19 | Other | 10% |
| 8903.2 | Sailboats, other than inflatable, with or without auxiliary motor: | |
| 8903.21 | Of a length not exceeding 7.5 m | 10% |
| 8903.22 | Of a length exceeding 7.5 m but not exceeding 24 m | 10% |
| 8903.23 | Of a length exceeding 24 m | 10% |
| 8903.3 | Motorboats, other than inflatable, not including outboard motorboats: | |
| 8903.31 | Of a length not exceeding 7.5 m | 10% |
| 8903.32 | Of a length exceeding 7.5 m but not exceeding 24 m | 10% |
| 8903.33 | Of a length exceeding 24 m | 10% |
| 8903.9 | Other: | |
| 8903.93 | Of a length not exceeding 7.5 m | 10% |
| 8903.99.10 | Water scooters and the like | 10% |
| 8903.99 | Other: | |
| 8904.00 | Tugs and pusher craft | free |
| 8903.99.90 | Other | 10% |
| 89.05 | 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: | |
| 8905.10 | Dredgers | free |
| 8905.20 | Floating or submersible drilling or production platforms | free |
| 8905.90 | Other | free |
| 89.06 | Other vessels, including warships and lifeboats (excluding rowing boats): | |
| 8906.10 | Warships | free |
| 8906.90 | Other | free |
| 89.07 | Other floating structures (for example, rafts, tanks, coffer- dams, landing-stages, buoys and beacons): | |
| 8907.10 | Inflatable rafts | free |
| 8907.90 | Other | free |
| 8908.00 | Vessels and other floating structures for breaking up | free |
Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.