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Current tariff classification

Schedule 3 - Section XVII

​Section XVII - Vehicles, aircraft, vessels and associated transport equipment

Chapter 87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

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 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 8702 to 8704, and not in 8706.
  4. 8712.00.00 includes all children's bicycles. Other children's cycles fall in 9503.

Subheading Note.

  1. 8708.22 covers:
    1. front windscreens (windshields), rear windows and other windows, framed; and
    2. 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 8701 to 8705.

Additional Notes

  1. In this Schedule, "agricultural tractors" means:
    1. Two-wheel drive tractors of a kind used solely or principally in agriculture, horticulture or viticulture; or
    2. Other tractors that are designed for use, and will be used, solely or principally, in agriculture, horticulture or viticulture.
  2. In this Chapter, a reference to a vehicle of a particular kind includes a reference to a vehicle of that kind presented without its motive power.
  3. In this Chapter, "assembled" does not include goods assembled only to a stage that constitutes a sub-assembly.
  4. For the purposes of 8702 and 8703, "off-road vehicles" means four-wheel drive vehicles that have at least four of the following characteristics calculated when the vehicle is at its unladen mass (i.e., vehicle in running order, unoccupied and unladen with all fluid reservoirs including fuel, filled to normal capacity and with all standard equipment) on a level surface, with the front wheels parallel to the vehicle's longitudinal centreline, and the tyres inflated to the manufacturer's recommended pressure -
    1. Approach angle of not less than 28 degrees

      - the approach angle is the smallest angle, in the side view of a vehicle, formed by the level surface on which the vehicle is standing and a line tangent to the front tyre "Static Loaded Tyre Radius" arc and touching the underside of the vehicle forward of the front tyre;

    2. Breakover angle of not less than 14 degrees

      - the breakover angle is the supplement of the largest angle, in the side view of a vehicle, that can be formed by two lines tangent to the front and rear "Static Loaded Tyre Radius" arcs and intersecting at a point on the underside of the vehicle;

    3. Departure angle of not less than 20 degrees

      - the departure angle is the smallest angle, in the side view of a vehicle, formed by the level surface on which the vehicle is standing and a line tangent to the rear tyre "Static Loaded Tyre Radius" arc and touching the underside of the vehicle rearward of the rear tyre;

    4. Running clearance of not less than 200 mm

      - the distance from the surface on which a vehicle is standing to the lowest point on the vehicle excluding unsprung mass;

    5. Front axle, rear axle and suspension clearance of not less than 175 mm each

      - front axle and rear axle clearance is the vertical distance from the level surface on which the vehicle is standing to the lowest point on the "axle" differential (when applicable in case of a front "axle") of the vehicle;

      - suspension clearance is the minimum distance from the front and rear suspensions to the ground.

  5. For the purposes of 8703, "passenger motor vehicles" means motor cars and other motor vehicles (including station wagons) designed for the carriage of 2 or more persons (including the driver), other than:
    1. ambulances;
    2. hearses;
    3. police vans;
    4. amphibious vehicles; or
    5. off-road vehicles.
  6. For the purposes of 8703.60.12, 8703.70.12, 8703.80.12 and 8703.90.12, the “fuel efficient car limit” for goods means the fuel efficient car limit (within the meaning of the A New Tax System (Luxury Car Tax) Act 1999) for the financial year in which the time for working out the rate of import duty on the goods occurs.
  7. ​8708 does not cover textile mats or textile carpets (Chapter 57 ).
  8. For the purposes of this Chapter, "g.v.w." (gross vehicle weight) is the road weight specified by the manufacturer as being the maximum design weight capacity of the vehicle. This weight is the combined weight of the vehicle, the maximum specified load, the driver and a tank full of fuel.
  9. 8716 does not cover mobile garbage bins (including those commonly known as wheelie bins) and the like (Chapter 39 or Section XV).
Additional Note 6 operative 1/7/2022. Additional Notes 6 to 8, renumbered as 7 to 9.​
8701
Tractors (other than tractors of 8709)
8702
Motor vehicles for the transport of ten or more persons, including the driver
8703
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of 8702), including station wagons and racing cars
8704
Motor vehicles for the transport of goods
8705
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)
8706
Chassis fitted with engines, for the motor vehicles of 8701 to 8705
8707
Bodies (including cabs), for the motor vehicles of 8701 to 8705
8708
Parts and accessories of the motor vehicles of 8701 to 8705
8709
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
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
8711
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
8712
Bicycles and other cycles (including delivery tricycles), not motorised
8713
Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
8714
Parts and accessories of vehicles of 8711 to 8713
8715
Baby carriages and parts thereof
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8701TRACTORS (OTHER THAN TRACTORS OF 8709):
8701.10.00 01 No- Single axle tractorsFree View TCOs for 8701.10.00
8701.2 - Road tractors for semi-trailers:
8701.21.00 10 No-- With only compression‑ignition internal combustion piston engine (diesel or semi‑diesel)5%
CA:Free
View TCOs for 8701.21.00
8701.22.00 20 No-- With both compression‑ignition internal combustion piston engine (diesel or semi‑diesel) and electric motor as motors for propulsion5%
CA:Free
View TCOs for 8701.22.00
8701.23.00 30 No-- With both spark‑ignition internal combustion piston engine and electric motor as motors for propulsion5%
CA:Free
View TCOs for 8701.23.00
8701.24.00 40 No-- With only electric motor for propulsion5%
CA:Free
View TCOs for 8701.24.00
​8701.29.00 90 No-- Other5%
CA:Free
View TCOs for 8701.29.00
8701.30.00 11 No- Track-laying tractorsFree View TCOs for 8701.30.00
8701.9- Other, of an engine power:
8701.91-- Not exceeding 18 kW: View TCOs for 8701.91
8701.91.1--- Agricultural tractors: View TCOs for 8701.91.1
8701.91.11 02 No ---- Goods, as follows:
(a) having an engine power of 15 kW or greater;
(b) having an engine power less than 15 kW with a single power take-off, rear axle mounted and rear facing and having rear hydraulic lift 3 point linkage
Free View TCOs for 8701.91.11
8701.91.19 03 No---- Other5% View TCOs for 8701.91.19
8701.91.90 04 No--- Other5% CA:Free View TCOs for 8701.91.90
8701.92-- Exceeding 18 kW but not exceeding 37 kW: View TCOs for 8701.92
8701.92.10 06 No --- Agricultural tractorsFree View TCOs for 8701.92.10
8701.92.90 07 No --- OtherFree View TCOs for 8701.92.90
8701.93-- Exceeding 37 kW but not exceeding 75 kW: View TCOs for 8701.93
8701.93.10 08 No --- Agricultural tractorsFree View TCOs for 8701.93.10
8701.93.90 09 No --- OtherFree View TCOs for 8701.93.90
8701.94-- Exceeding 75 kW but not exceeding 130 kW: View TCOs for 8701.94
8701.94.10 10 No --- Agricultural tractorsFree View TCOs for 8701.94.10
8701.94.90 12 No --- OtherFree View TCOs for 8701.94.90
8701.95-- Exceeding 130 kW: View TCOs for 8701.95
8701.95.10 13 No --- Agricultural tractorsFree View TCOs for 8701.95.10
8701.95.90 14 No --- OtherFree​
View TCOs for 8701.95.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8702MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER:
8702.10- With only compression-ignition internal combustion piston engine (diesel or semi-diesel): View TCOs for 8702.10
8702.10.10 78 No--- Goods, as follows:
(a) g.v.w. exceeding 3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8702.10.10
8702.10.90 81 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8702.10.90
8702.20- With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: View TCOs for 8702.20
8702.20.10 16 No--- Goods, as follows:
(a) g.v.w. exceeding 3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8702.20.10
8702.20.90 17 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8702.20.90
​8702.30- With both spark-ignition internal combustion  piston engine and electric motor as motors for propulsion: View TCOs for 8702.30
8702.30.10 18 No--- Goods, as follows:
(a) g.v.w. exceeding 3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8702.30.10
8702.30.90 19 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8702.30.90
8702.40- With only electric motor for propulsion: View TCOs for 8702.40
8702.40.10 20 No--- Goods, as follows:
(a) g.v.w. exceeding 3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8702.40.10
8702.40.90 21 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8702.40.90
8702.90- Other: View TCOs for 8702.90
8702.90.10 82 No--- Goods, as follows:
(a) g.v.w. exceeding 3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8702.90.10
8702.90.90 83 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8702.90.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8703MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF 8702), INCLUDING STATION WAGONS AND RACING CARS:
8703.10.00 01 No- Vehicles specially designed for travelling on snow; golf cars and similar vehicles5%
CA:Free
View TCOs for 8703.10.00
View TCOs for 8703.10
8703.2- Other vehicles, with only spark-ignition internal combustion piston engine:
8703.21-- Of a cylinder capacity not exceeding
1 000 cm3:
View TCOs for 8703.21
8703.21.1--- Passenger motor vehicles: View TCOs for 8703.21.1
​8703.21.11 03 No---- Used or second-hand vehicles5%
CA:Free​
View TCOs for 8703.21.11
8703.21.19 14 No---- Other5%
CA:Free
View TCOs for 8703.21.19
8703.21.20 22 No--- Goods, NSA, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.21.20
8703.21.90 71 No--- Other
5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.21.90
8703.22-- Of a cylinder capacity exceeding 1 000 cm3 but not exceeding
1 500 cm3:
View TCOs for 8703.22
8703.22.1--- Passenger motor vehicles: View TCOs for 8703.22.1
8703.22.11 15 No---- Used or second-hand vehicles5%
CA:Free​
View TCOs for 8703.22.11
8703.22.19 24 No---- Other5%
CA:Free
View TCOs for 8703.22.19
8703.22.20 23 No--- Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.22.20
8703.22.90 86 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.22.90
8703.23-- Of a cylinder capacity exceeding 1 500 cm3 but not exceeding
3 000 cm3:
View TCOs for 8703.23
8703.23.1--- Passenger motor vehicles: View TCOs for 8703.23.1
8703.23.11---- Used or secondhand vehicles5%
CA:Free​
View TCOs for 8703.23.11
18 No Less than 5 years of age
27 No 5 years of age or more
8703.23.19---- Other5%
CA:Free
View TCOs for 8703.23.19
20 No Other
25 No Assembled four-wheel drive vehicles
8703.23.20 28 No--- Goods, NSA, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.23.20
8703.23.90 87 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.23.90
8703.24-- Of a cylinder capacity exceeding 3 000 cm3: View TCOs for 8703.24
8703.24.1--- Passenger motor vehicles: View TCOs for 8703.24.1
8703.24.11---- Used or second-hand vehicles5%
CA:Free​
View TCOs for 8703.24.11
29 No Less than 5 years of age
30 No 5 years of age or more
8703.24.19 31 No---- Other5%
CA:Free
View TCOs for 8703.24.19
8703.24.20--- Goods, NSA, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.24.20
g.v.w. not exceeding 3.5 t, assembled:
88 No .Off-road vehicles
89 No .Other
90 No Other
8703.24.90 91 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.24.90
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:
View TCOs for 8703.31
8703.31.1--- Passenger motor vehicles: View TCOs for 8703.31.1
8703.31.11 32 No---- Used or second-hand vehicles5%
CA:Free​
View TCOs for 8703.31.11
8703.31.19 33 No---- Other5%
CA:Free
View TCOs for 8703.31.19
8703.31.20 34 No--- Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.31.20
8703.31.90 96 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.31.90
8703.32-- Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3: View TCOs for 8703.32
8703.32.1--- Passenger motor vehicles: View TCOs for 8703.32.1
8703.32.11 35 No---- Used or second-hand vehicles5%
CA:Free​
View TCOs for 8703.32.11
8703.32.19 36 No---- Other5%
CA:Free
View TCOs for 8703.32.19
8703.32.20 37 No--- Goods, NSA, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.32.20
8703.32.90 38 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.32.90
8703.33-- Of a cylinder capacity exceeding 2 500 cm3: View TCOs for 8703.33
8703.33.1--- Passenger motor vehicles: View TCOs for 8703.33.1
8703.33.11 27 No---- Used or second-hand vehicles5%
CA:Free​
View TCOs for 8703.33.11
8703.33.19 28 No---- Other5%
CA:Free
View TCOs for 8703.33.19
8703.33.20 31 No--- Goods, NSA, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.33.20
8703.33.90 39 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.33.90
​8703.40- Other vehicles, with both spark-ignition internal combustions piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: View TCOs for 8703.40
8703.40.1--- Passenger motor vehicles: View TCOs for 8703.40.1
8703.40.11 12 No---- Used or second-hand vehicles5%
CA:Free​
View TCOs for 8703.40.11
8703.40.19 13 No---- Other5%
CA:Free
View TCOs for 8703.40.19
8703.40.20 21 No--- Goods, NSA, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.40.20
8703.40.90 26 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.40.90
8703.50- Other vehicles, with both compression-ignition internal combustions piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of eletric power: View TCOs for 8703.50
8703.50.1--- Passenger motor vehicles: View TCOs for 8703.50.1
8703.50.11 40 No---- Used or second-hand vehicles5%
CA:Free​
View TCOs for 8703.50.11
8703.50.19 41 No---- Other5%
CA:Free
View TCOs for 8703.50.19
8703.50.20 42 No--- Goods, NSA, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.50.20
8703.50.90 43 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.50.90
8703.60- Other vehicles, with both spark-ignition internal combustions piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: View TCOs for 8703.60
8703.60.1--- Passenger motor vehicles: View TCOs for 8703.60.1
8703.60.11 44 No---- Used or second-hand vehicles5%
CA:Free​
View TCOs for 8703.60.11
8703.60.12 45 No---- Goods, NSA, with a value less than the fuel efficient car limit for the goods as defined in Additional Note 6 to this ChapterFree View TCOs for 8703.60.12
8703.60.19 90​ No---- Other5%
CA:Free
View TCOs for 8703.60.19
8703.60.20 46 No--- Goods, NSA, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.60.20
8703.60.90 47 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.60.90
8703.70- Other vehicles, with both compression-ignition internal combustions 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: View TCOs for 8703.70
8703.70.1--- Passenger motor vehicles: View TCOs for 8703.70.1
8703.70.11
48 No---- Used or second-hand vehicles5%
CA:Free​
View TCOs for 8703.70.11
8703.70.12 49 No---- Goods, NSA, with a value less than the fuel efficient car limit for the goods as defined in Additional Note 6 to this ChapterFree View TCOs for 8703.7​0.12
8703.70.19 90​ No---- Other5%
CA:Free
View TCOs for 8703.70.19
8703.70.20 50 No--- Goods, NSA, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.70.20
8703.70.90 51 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.70.90
8703.80- Other vehicles, with only electric motor for propulsion: View TCOs for 8703.80
8703.80.1--- Passenger motor vehicles: View TCOs for 8703.80.1
 8703.80.11 52 No---- Used or second-hand vehicles5%
CA:Free​
View TCOs for 8703.80.11
8703.80.12 53 No---- Goods, NSA, with a value less than the fuel efficient car limit for the goods as defined in Additional Note 6 to this ChapterFree View TCOs for 8703.80.12
8703.80.19 90 No---- Other5%
CA:Free
View TCOs for 8703.80.19
8703.80.20 54 No--- Goods, NSA, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.80.20
8703.80.90 55 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.80.90
8703.90- Other: View TCOs for 8703.90
8703.90.1--- Passenger motor vehicles: View TCOs for 8703.90.1
8703.90.11 05 No---- Used or second-hand vehicles5%
CA:​Free​
View TCOs for 8703.90.11
8703.90.12 06 No---- Goods, NSA, with an electric motor for propulsion, capable of being charged by plugging to external source of electric power, and with a value less than the fuel efficient car limit for the goods as defined in Additional Note 6 to this ChapterFree View TCOs for 8703.90.12
​​8703.90.19 90 No---- Other5%
CA:Free
View TCOs for 8703.90.19
8703.90.20 11 No--- Goods, NSA, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8703.90.20
8703.90.90 56 No--- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8703.90.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8704MOTOR VEHICLES FOR THE TRANSPORT OF GOODS:
8704.10.00- Dumpers designed for off-highway use5%
CA:Free
View TCOs for 8704.10.00
Assembled:
17 No .Having a capacity not exceeding 30 t
18 No .Having a capacity exceeding 30 t but not exceeding 80 t
04 No .Having a capacity exceeding 80 t
24 No Unassembled
8704.2- Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
8704.21-- g.v.w. not exceeding
5 t:
View TCOs for 8704.21
8704.21.10--- Goods, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8704.21.10
10 No g.v.w. exceeding 3.5 t
g.v.w. not exceeding 3.5 t, assembled:
79 No .Off-road vehicles
80 No .Other
8704.21.90 90 No --- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8704.21.90
8704.22.00-- g.v.w. exceeding 5 t but not exceeding 20 t5%
CA:Free
View TCOs for 8704.22.00
Assembled:
08 No .Having a g.v.w. of 10.16 t or more
31 No .Other
32 No Unassembled
8704.23.00 35 No -- g.v.w. exceeding 20 t5%
CA:Free
View TCOs for 8704.23.00
View TCOs for 8704.23
8704.3- Other, with only spark-ignition internal combustion piston engine:
8704.31-- g.v.w. not exceeding
5 t:
View TCOs for 8704.31
​8704.31.10--- Goods, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8704.31.10
69 No g.v.w. exceeding 3.5 t
g.v.w. not exceeding 3.5 t, assembled:
82 No .Off-road vehicles
83 No .Other
8704.31.90 90 No --- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8704.31.90
8704.32.00 ​12 ​No​-- g.v.w. exceeding 5 t​5%
CA:Free
View TCOs for 8704.32.00
​8704.4- Other, with both compression‑ignition internal combustion piston engine (diesel or semi‑diesel) and electric motor as motors for propulsion:
8704.41-- g.v.w. not exceeding
5 t:
View TCOs for 8704.41
8704.41.10 --- Goods, as follows:
(a) g.v.w. exceeding
3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8704.41.10
01 No g.v.w. exceeding 3.5 t
g.v.w. not exceeding 3.5 t
10 No .Off-road vehicles
11 No .Other
8704.41.90 90 No --- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8704.41.90
8704.42.00 20 No -- g.v.w. exceeding 5 t but not exceeding 20 t5%
CA:Free
View TCOs for 8704.42.00
8704.43.00 30 No -- g.v.w. exceeding 20 t5%
CA:Free
View TCOs for 8704.43.00
8704.5- Other, with both spark‑ignition internal combustion piston engine and electric motor as motors for propulsion:
8704.51-- g.v.w. not exceeding 5 t: View TCOs for 8704.51
​8704.51.10 --- Goods, as follows:
(a) g.v.w. exceeding 3.5 t;
(b) g.v.w. not exceeding 3.5 t, assembled
5%
CA:Free
View TCOs for 8704.51.10
40 No g.v.w. exceeding 3.5 t
g.v.w. not exceeding 3.5 t
50 No .Off-road vehicles
51 No .Other
​8704.51.90 90 No --- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8704.51.90
8704.52.00 60 No -- g.v.w. exceeding 5 t 5%
CA:Free
View TCOs for 8704.52.00
8704.60- Other with only electric motor for propulsion:
8704.60.10 70 No --- Assembled5%
CA:Free
View TCOs for 8704.60.10
8704.60.90 90 No --- Other 5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 8704.60.90
​8704.90​- Other: View TCOs for ​8704.90
8704.90.1080 ​No​--- Assembled​5%
CA:Free
View TCOs for 8704.90.10
​8704.90.90 ​90 ​..​--- Other​5%
DCS:4%
CA:Free
DCT:5%
View TCOs for ​8704.90.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
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):
8705.10.00 15 No- Crane lorries5% View TCOs for 8705.10.00
8705.20.00 24 No- Mobile drilling derricks5% View TCOs for 8705.20.00
8705.30.00 25 No- Fire fighting vehicles5% View TCOs for 8705.30.00
8705.40.00 26 No- Concrete-mixer lorries5% View TCOs for 8705.40.00
8705.90.00 27 No- Other5% View TCOs for 8705.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8706CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF 8701 TO 8705:
8706.00.10 23 No--- For use in the assembly or manufacture of passenger motor vehicles5% CA:Free View TCOs for 8706.00.10
8706.00.9--- Other: View TCOs for 8706.00.9
8706.00.91 83 No---- Of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8706.00.91
8706.00.99 84 No---- Other5% CA:Free View TCOs for 8706.00.99
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8707BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF 8701 TO 8705:
8707.10- For the vehicles of 8703: View TCOs for 8707.10
8707.10.10 25 ..--- For use in the assembly or manufacture of passenger motor vehicles5% CA:Free View TCOs for 8707.10.10
8707.10.9--- Other: View TCOs for 8707.10.9
8707.10.91 85 ..---- Of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8707.10.91
8707.10.99 86 ..---- Other5% CA:Free View TCOs for 8707.10.99
8707.90- Other: View TCOs for 8707.90
8707.90.10 87 ..--- Of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8707.90.10
8707.90.90 88 ..--- Other5% CA:Free View TCOs for 8707.90.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8708PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF 8701 TO 8705:
8708.10- Bumpers and parts thereof: View TCOs for 8708.10
8708.10.10 89 ..--- Of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.10.10
8708.10.90 90 ..--- Other5% CA:Free View TCOs for 8708.10.90
8708.2- Other parts and accessories of bodies (including cabs):
8708.21-- Safety seat belts: View TCOs for 8708.21
8708.21.10 91 No--- Of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.21.10
8708.21.90 92 No--- Other5% CA:Free View TCOs for 8708.21.90
8708.22-- Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter: View TCOs for 8708.22
8708.22.10 20 No--- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.22.10
8708.22.9 --- Other:
8708.22.91 90 No---- Of a kind used as components in passenger motor vehicles5%
CA:Free
View TCOs for 8708.22.91
8708.22.99 91 No---- Other5%
CA:Free
View TCOs for 8708.22.99
8708.29-- Other: View TCOs for 8708.29
8708.29.30 37 ..--- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers Free View TCOs for 8708.29.30
8708.29.9--- Other: View TCOs for 8708.29.9
8708.29.91 94 ..---- Of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.29.91
​8708.29.99 95 ..---- Other5% CA:Free View TCOs for 8708.29.99
8708.30- Brakes and servo-brakes; parts thereof: View TCOs for 8708.30
8708.30.1--- Mounted brake linings: View TCOs for 8708.30.1
8708.30.11 03 ..---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.30.11
8708.30.12---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.30.12
12 No Disc brake pads
13 No Other
8708.30.19---- Other5% CA:Free View TCOs for 8708.30.19
14 No Disc brake pads
15 No Other
8708.30.9--- Other: View TCOs for 8708.30.9
8708.30.91 20 ..---- For the tractors of 8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90 or 8701.95.90, other than tractors for dumpers5% View TCOs for 8708.30.91
8708.30.92 21 ..---- For the tractors of 8701.10.00, 8701.30.00, 8701.91.1, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10Free View TCOs for 8708.30.92
8708.30.93---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.30.93
09 No Brake master and wheel cylinders
22 No Disc brake rotors
23 .. Other
8708.30.99---- Other5% CA:Free View TCOs for 8708.30.99
82 No Brake master and wheel cylinders
92 No Disc brake rotors
93 .. Other
8708.40- Gear boxes and parts thereof: View TCOs for 8708.40
8708.40.4--- Gear boxes: View TCOs for 8708.40.4
8708.40.41 95 ..---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.40.41
8708.40.42 26 ..---- Other, for use in the assembly or manufacture of passenger motor vehicles5% CA:Free View TCOs for 8708.40.42
8708.40.43 18 ..---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.40.43
8708.40.49 19 ..---- Other5% CA:Free View TCOs for 8708.40.49
8708.40.5--- Parts of goods of 8708.40.4: View TCOs for 8708.40.5
8708.40.51 31 ..---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.40.51
8708.40.52 28 ..---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.40.52
8708.40.59 29 ..---- Other5% CA:Free View TCOs for 8708.40.59
8708.50- Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: View TCOs for 8708.50
8708.50.4--- Drive-axles with differential, whether or not provided with other transmission components: View TCOs for 8708.50.4
8708.50.41 36 ..---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.50.41
8708.50.42 32 ..---- Other, for use in the assembly or manufacture of passenger motor vehicles5% CA:Free View TCOs for 8708.50.42
8708.50.43 33 ..---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.50.43
8708.50.49 34 ..---- Other5% CA:Free View TCOs for 8708.50.49
8708.50.5--- Parts of goods of 8708.50.4: View TCOs for 8708.50.5
8708.50.51 40 ..---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.50.51
8708.50.52 37 ..---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.50.51
8708.50.59 38 ..---- Other5% CA:Free View TCOs for 8708.50.59
8708.50.6--- Non-driving axles and parts thereof: View TCOs for 8708.50.6
8708.50.61 44 ..---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.50.61
8708.50.62 42 ..---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.50.62
8708.50.69 43 ..---- Other5% CA:Free View TCOs for 8708.50.69
8708.70- Road wheels and parts and accessories thereof: View TCOs for 8708.70
8708.70.30--- For the tractors of 8701.10.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.70.30
03 .. For the tractors of 8701.9
04 .. For the tractors of 8701.10.00 
8708.70.9--- Other: View TCOs for 8708.70.9
8708.70.91---- Of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.70.91
78 No Road wheels
79 .. Parts and accessories
8708.70.99---- Other5% CA:Free View TCOs for 8708.70.99
80 No Road wheels
81 .. Parts and accessories
8708.80- Suspension systems and parts thereof (including shock-absorbers): View TCOs for 8708.80
8708.80.4
--- Suspension shock-absorbers: View TCOs for 8708.80.4
8708.80.41 49 No---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.80.41
8708.80.42 46 No---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.80.42
8708.80.49 47 No---- Other5% CA:Free View TCOs for 8708.80.49
8708.80.9--- Other: View TCOs for 8708.80.9
8708.80.91 56 ..---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.80.91
8708.80.92 50 ..---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.80.92
8708.80.99 51 ..---- Other5% CA:Free View TCOs for 8708.80.99
8708.9- Other parts and accessories:
8708.91-- Radiators and parts thereof: View TCOs for 8708.91
8708.91.3--- Radiators: View TCOs for 8708.91.3
8708.91.31 61 No---- For the tractors of 8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90, or 8701.95.90, other than tractors for dumpers5% View TCOs for 8708.91.31
8708.91.32 64 No---- For the tractors of 8701.10.00, 8701.30.00, 8701.91.1, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10Free View TCOs for 8708.91.32
8708.91.33 54 No---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.91.33
8708.91.39 55 No---- Other5% CA:Free View TCOs for 8708.91.39
8708.91.4--- Parts of goods of 8708.91.3: View TCOs for 8708.91.4
8708.91.41 65 ..---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.91.41
8708.91.42 58 ..---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.91.42
8708.91.49 59 ..---- Other5% CA:Free View TCOs for 8708.91.49
8708.92-- Silencers (mufflers) and exhaust pipes; parts thereof: View TCOs for 8708.92
8708.92.4--- Silencers (mufflers) and exhaust pipes: View TCOs for 8708.92.4
8708.92.41 69 ..---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.92.41
8708.92.42 62 ..---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.92.42
8708.92.49 63 ..---- Other5% CA:Free View TCOs for 8708.92.49
8708.92.5--- Parts of goods of 8708.92.4: View TCOs for 8708.92.5
8708.92.51 76 ..---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.92.51
8708.92.52 66 ..---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.92.52
8708.92.59 67 ..---- Other5% CA:Free View TCOs for 8708.92.59
8708.93-- Clutches and parts thereof: View TCOs for 8708.93
8708.93.20 96 ..--- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.93.20
8708.93.30 02 ..--- Other, for use in the assembly or manufacture of passenger motor vehicles5% CA:Free View TCOs for 8708.93.30
8708.93.9--- Other: View TCOs for 8708.93.9
8708.93.91---- Of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.93.91
09 No Clutch plates for manual transmissions
10 No Clutch cover assemblies
11 .. Other
8708.93.99---- Other5% CA:Free View TCOs for 8708.93.99
12 No Clutch plates for manual transmissions
13 No Clutch cover assemblies
14 .. Other
8708.94-- Steering wheels, steering columns and steering boxes; parts thereof: View TCOs for 8708.94
8708.94.4--- Steering wheels, steering columns and steering boxes: View TCOs for 8708.94.4
8708.94.41 77 ..---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.94.41
8708.94.42 70 ..---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.94.42
8708.94.49 71 ..---- Other5% CA:Free View TCOs for 8708.94.49
8708.94.5--- Parts of goods of 8708.94.4:
View TCOs for 8708.94.5
8708.94.51 84 ..---- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.94.51
8708.94.52 74 ..---- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.94.52
8708.94.59 75 ..---- Other5% CA:Free View TCOs for 8708.94.59
8708.95-- Safety airbags with inflater system; parts thereof: View TCOs for 8708.95
8708.95.10 85 ..--- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.95.10
8708.95.20 78 ..--- Other, of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.95.20
8708.95.90 79 ..--- Other5% CA:Free View TCOs for 8708.95.90
8708.99-- Other: View TCOs for 8708.99
8708.99.20--- For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpersFree View TCOs for 8708.99.20
86 .. For the tractors of 8701.9
87 .. For the tractors of 8701.10.00 or 8701.30.00
8708.99.30 09 ..--- Chassis, for use in the assembly or manufacture of passenger motor vehicles5% CA:Free View TCOs for 8708.99.30
8708.99.9--- Other: View TCOs for 8708.99.9
8708.99.91 82 ..---- Of a kind used as components in passenger motor vehicles5% CA:Free View TCOs for 8708.99.91
8708.99.99 83 ..---- Other5% CA:Free View TCOs for 8708.99.99
View TCOs for 8708.99
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
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:
8709.1- Vehicles:
8709.11.00 12 No-- Electrical5% View TCOs for 8709.11.00
8709.19.00 13 No-- Other
5% View TCOs for 8709.19.00
View TCOs for 8709.19
8709.90.00 54 ..- PartsFree View TCOs for 8709.90.00
Reference NumberStatistical CodeUnitGoodsRate#
8710.00.00 16 ..TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLESFree View TCOs for 8710.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8711MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; SIDE-CARS:
8711.10.00 55 No- With internal combustion piston engine of a cylinder capacity not exceeding 50 cm3Free View TCOs for 8711.10.00
8711.20.00- With internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3Free View TCOs for 8711.20.00
56 No Not exceeding 245 cm3
23 No Other
8711.30.00 24 No- With internal combustion piston engine of a cylinder capacity exceeding 250 cm3 but not exceeding 500 cm3Free View TCOs for 8711.30.00
8711.40.00 25 No- With internal combustion piston engine of a cylinder capacity exceeding 500 cm3 but not exceeding 800 cm3Free View TCOs for 8711.40.00
8711.50.00 26 No- With internal combustion piston engine of a cylinder capacity exceeding 800 cm3Free View TCOs for 8711.50.00
8711.60.00 06 No- With electric motor for propulsion5%
DCS: 4% DCT: 5%
View TCOs for 8711.60.00
8711.90.00 28 No- Other5%
DCS:4%
DCT:5%
View TCOs for 8711.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8712.00.00BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED5% View TCOs for 8712.00.00
52 No Wheel diameter 508 mm or less and frame seat tube length 335 mm or less
53 No Other
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8713CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED:
8713.10.00 01 No- Not mechanically propelledFree View TCOs for 8713.10.00
8713.90.00 02 No- OtherFree View TCOs for 8713.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8714PARTS AND ACCESSORIES OF VEHICLES OF 8711 TO 8713:
8714.10- Of motorcycles (including mopeds): View TCOs for 8714.10
8714.10.10 03 ..--- Exhaust systems and parts thereof5% View TCOs for 8714.10.10
8714.10.90 04 ..--- OtherFree View TCOs for 8714.10.90
8714.20.00 05 ..- Of carriages for disabled personsFree View TCOs for 8714.20.00
8714.9- Other:
8714.91.00-- Frames and forks, and parts thereof5% View TCOs for 8714.91.00
View TCOs for 8714.91
44 No Frames
48 .. Other
8714.92.00 07 ..-- Wheel rims and spokesFree View TCOs for 8714.92.00
8714.93.00 08 ..-- Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheelsFree View TCOs for 8714.93.00
8714.94.00 09 ..-- Brakes, including coaster braking hubs and hub brakes, and parts thereofFree View TCOs for 8714.94.00
8714.95.00 10 No-- SaddlesFree View TCOs for 8714.95.00
8714.96.00 11 ..-- Pedals and crank-gear, and parts thereofFree View TCOs for 8714.96.00
8714.99.00 58 ..-- OtherFree View TCOs for 8714.99.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8715.00.00BABY CARRIAGES AND PARTS THEREOFFree View TCOs for 8715.00.00
40 No Baby carriages
41 .. Parts
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
8716TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF:
8716.10.00 15 No- Trailers and semi-trailers of the caravan type, for housing or camping5% View TCOs for 8716.10.00
8716.20.00 16 No- Self-loading or self-unloading trailers and semi-trailers for agricultural purposes5% View TCOs for 8716.20.00
8716.3- Other trailers and semi-trailers for the transport of goods:
8716.31.00 40 No-- Tanker trailers and tanker semi-trailersFree
View TCOs for 8716.31.00
8716.39.00 41 No-- Other5% View TCOs for 8716.39.00
8716.40.00 42 No- Other trailers and semi-trailers5% View TCOs for 8716.40.00
8716.80.00- Other vehicles5% View TCOs for 8716.80.00
View TCOs for 8716.80
30 No Golf buggies
36 No Other
8716.90.00- Parts5% CA:Free View TCOs for 8716.90.00
View TCOs for 8716.90
Axle assemblies:
37 .. .With brake equipment
38 .. .Other
39 .. Other



Footnote

V.5

Operative 1/7/24
No. means total number of individual units

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with ​section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

​​