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 heading
No.87 .0 1 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 Nos. 87.02 to 87.04,
and not in heading No.87 .06.
4.- Heading No. 87.12 includes all children's bicycles. Other children's
cycles fall in heading No. 95.01.
Explanatory remarks to chapter 87
1 -Exportation is subject to the approval of the Ministry of Commerce.
2- The importation of wireless radio apparatus fitted on road vehicles
of headings No 87.02,87.03,
87.04 and 87.05 is subject to the approval of the Ministry of Post,
Telegraph and Telephone.
3 -The CBT applicable to CKD parts for motor vehicles, work cars, pick
-up trucks, whether of a two-door or four-door type, as well as for motor
cycles, is 20 % of the value. CKD parts for mini -
-buses, buses, trucks, vans, and chassis for both trucks and vans are
subject to an ad valorem CBT of l0%.
4 -The importation of CKD parts for vehicles under the Motor Vehicle and
Lift -Truck Law for which the total value of the parts for each vehicle exceeds
70% of the CBU value is subject to the CBT rate applicable to CBU.
5-In case of importation by the relevant manufacturing plants, the CBT
levied on spare parts of the vehicles covered by the Motor Vehicle Law, whether
classified in this or any other chapter, shall be collected at the same rate as
is applicable to the CKD parts of the relevant vehicle. Other importers shall
be subject to the CBT rate set forth in the related tariff line.