Section XVII
Section XVII: Vehicles, aircraft, vessels and associated transport equipment
Section XVII covers 4 chapters (86, 87, 88, 89) with 39 headings and 172 six-digit subheadings.
Chapters 4
86 Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds
- 8601Rail locomotives powered from an external source of electricity or by electric accumulators
- 8602Other rail locomotives; locomotive tenders
- 8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
- 8604Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
- 8605Railway 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 8604)
- 8606Railway or tramway goods vans and wagons, not self-propelled
- 8607Parts of railway or tramway locomotives or rolling stock
- 8608Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
- 8609Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport
87 Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
- 8701Tractors (other than tractors of heading 8709)
- 8702Motor vehicles for the transport of ten or more persons, including the driver
- 8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
- 8704Motor vehicles for the transport of goods
- 8705Special 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)
- 8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
- 8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
- 8708Parts and accessories of the motor vehicles of headings 8701 to 8705
- 8709Works 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
- 8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
- 8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
- 8712Bicycles and other cycles (including delivery tricycles), not motorised
- 8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
- 8714Parts and accessories of vehicles of headings 8711 to 8713
- 8715Baby carriages and parts thereof
- 8716Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
88 Aircraft, spacecraft, and parts thereof
- 8801Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft
- 8802Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 8806; spacecraft (including satellites) and suborbital and spacecraft launch vehicles
- 8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
- 8805Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
- 8806Unmanned aircraft
- 8807Parts of goods of heading 8801, 8802 or 8806
89 Ships, boats and floating structures
- 8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
- 8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products
- 8903Yachts and other vessels for pleasure or sports; rowing boats and canoes
- 8904Tugs and pusher craft
- 8905Light-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
- 8906Other vessels, including warships and lifeboats other than rowing boats
- 8907Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons)
- 8908Vessels and other floating structures for breaking up
Section notes
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, other than the radiators for the articles of this Section; 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) luminaires and lighting fittings and parts thereof 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 notes
1. Subject to the provisions of additional 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 2(a) are also applicable, at the request of the declarant and subject to conditions stipulated by the competent authorities, to goods of headings 8608, 8805, 8905 and 8907 imported in split consignments.