Codes | Description of commodity group, commodity item | Tax rate (%) |
Heading | Sub-Heading | | |
4011 | | | New pneumatic tires, of rubber | |
4011 | 10 | 00 | - Of a kind used for small cars (including station wagons and racing cars) | 50 |
4011 | 20 | | - Of a kind used for buses or trucks: | |
4011 | 20 | 10 | - - With a width of up to 450 mm | 50 |
4011 | 20 | 90 | - - Other | 5 |
4011 | 30 | 00 | - Of a kind used for aircraft | 5 |
4011 | 40 | 00 | - Of a kind used for motorcycles | 50 |
4011 | 50 | 00 | - Of a kind used for bicycles | 50 |
| | | - Other: | |
4011 | 91 | | - - Having a "herring-bone" or similar tread: | |
4011 | 91 | 10 | - - - With a width of up to 450 mm | 30 |
4011 | 91 | 90 | - - - Other | 5 |
4011 | 99 | | - - Other: | |
4011 | 99 | 10 | - - - With a width of up to 450 mm | 30 |
4011 | 99 | 90 | - - - Other | 5 |
4012 | | | Retreaded or used pneumatic tires; solid or cushion tires; replaceable treads and wheel linings of rubber | |
4012 | 10 | | - Retreaded tires: | |
4012 | 10 | 10 | - - Of a kind used for small cars (including station wagons and racing cars) | 50 |
| | | - - Of a kind used for buses or trucks: | |
4012 | 10 | 21 | - - - With a width of up to 450 mm | 50 |
4012 | 10 | 29 | - - - Other | 5 |
4012 | 10 | 30 | - - Of a kind used for aircraft | 5 |
4012 | 10 | 40 | - - Of a kind used for motorcycles | 50 |
4012 | 10 | 50 | - - Of a kind used for bicycles | 50 |
| | | - - Other: | |
4012 | 10 | 91 | - - - With a width of up to 450 mm | 30 |
4012 | 10 | 99 | - - - Other | 5 |
4012 | 20 | | - Used pneumatic tires: | |
4012 | 20 | 10 | - - Of a kind used for small cars (including station wagons and racing cars) | 50 |
| | | - - Of a kind used for buses or trucks: | |
4012 | 20 | 21 | - - - With a width of up to 450 mm | 50 |
4012 | 20 | 29 | - - - Other | 5 |
4012 | 20 | 30 | - - Of a kind used for aircraft | 5 |
4012 | 20 | 40 | - - Of a kind used for motorcycles | 50 |
4012 | 20 | 50 | - - Of a kind used for bicycles | 50 |
4012 | 20 | 90 | - - Other | 30 |
4012 | 90 | | - Other: | |
| | | - - Solid and cushion tires: | |
4012 | 90 | 11 | - - - With a width of up to 450 mm | 30 |
4012 | 90 | 19 | - - - Other | 5 |
| | | - - Replaceable treads: | |
4012 | 90 | 21 | - - - With a width of up to 450 mm | 30 |
4012 | 90 | 29 | - - - Other | 5 |
4012 | 90 | 30 | - - - Wheel linings | 30 |
4013 | | | Inner tubes, of rubber | |
4013 | 10 | | - Of a kind used for small cars (including station wagons and racing cars), buses or trucks: | |
4013 | 10 | 10 | - - Suitable to tires with a width of up to 450 mm | 50 |
4013 | 10 | 90 | - - Suitable to tires with a width exceeding 450 mm | 5 |
4013 | 20 | 00 | - Of a kind used for bicycles | 50 |
4013 | 90 | | - Other: | |
4013 | 90 | 10 | - - Of a kind used for aircraft | 5 |
4013 | 90 | 20 | - - Of a kind used for motorcycles | 50 |
| | | - - Other: | |
4013 | 90 | 91 | - - - Suitable to tires with a width of up to 450 mm | 30 |
4013 | 90 | 99 | - - - Suitable to tires with a width exceeding 450 mm | 5 |
8702 | | | Automobiles that can transport 10 persons or more, including driver | |
8702 | 10 | | - With compression ignition internal combustion piston engine (diesel or semi-diesel): | |
8702 | 10 | 10 | - - Transporting not more than 50 persons, including driver | 100 |
8702 | 10 | 90 | - - Other | 60 |
8702 | 90 | | - Other: | |
8702 | 90 | 10 | - - Transporting not more than 50 persons, including driver | 100 |
8702 | 90 | 90 | - - Other | 60 |
| | | Particularly: | |
| | | + Passenger-transporting vehicles in airports | 50 |
8703 | | | Automobiles and other motor vehicles designed principally for the transport of persons (other than those of Heading No. 8702), including station wagons and racing cars | |
8703 | 10 | | - Vehicles specially designed for travelling on snow; golf cars and similar kinds of cars: | |
8703 | 10 | 10 | - - Vehicles transporting no more than 8 persons, including driver | 100 |
8703 | 10 | 20 | - - Vehicles transporting 9 persons, including driver | 100 |
| | | - Other vehicles with spark-ignition internal combustion piston engine: | |
8703 | 21 | | - - With a cylinder capacity not exceeding 1,000 cm3 : | |
8703 | 21 | 10 | - - - Ambulances | 50 |
8703 | 21 | 20 | - - - Vehicles for transporting not more than 8 persons, including driver | 100 |
8703 | 21 | 30 | - - - Vehicles transporting 9 persons, including driver | 100 |
8703 | 22 | | - - With a cylinder capacity exceeding 1,000 cm3 but not exceeding 1,500 cm3: | |
8703 | 22 | 10 | - - - Ambulances | 50 |
8703 | 22 | 20 | - - - Vehicles for transporting not more than 8 persons, including driver | 100 |
8703 | 22 | 30 | - - - Vehicles transporting 9 persons, including driver | 100 |
8703 | 23 | | - - With a cylinder capacity exceeding 1,500 cm3 but not exceeding 3,000 cm3: | |
8703 | 23 | 10 | - - - Ambulances | 50 |
8703 | 23 | 20 | - - - Vehicles for transporting not more than 8 persons, including driver | 100 |
8703 | 23 | 30 | - - - Vehicles transporting 9 persons, including driver | 100 |
8703 | 24 | | - - With a cylinder capacity exceeding 3,000 cm3: | |
8703 | 24 | 10 | - - - Ambulances | 50 |
8703 | 24 | 20 | - - - Vehicles for transporting not more than 8 persons, including driver | 100 |
8703 | 24 | 30 | - - - Vehicles transporting 9 persons, including driver | 100 |
| | | - Other vehicles with compression-ignition internal combustion piston engine: | |
8703 | 31 | | - - With a cylinder capacity not exceeding 1,500 cm3 : | |
8703 | 31 | 10 | - - - Ambulances | 50 |
8703 | 31 | 20 | - - - Vehicles for transporting not more than 8 persons, including driver | 100 |
8703 | 31 | 30 | - - - Vehicles transporting 9 persons, including driver | 100 |
8703 | 32 | | - - With a cylinder capacity exceeding 1,500 cm3 but not exceeding 2,500 cm3: | |
8703 | 32 | 10 | - - Ambulances | 50 |
8703 | 32 | 20 | - - - Vehicles for transporting not more than 8 persons, including driver | 100 |
8703 | 32 | 30 | - - - Vehicles transporting 9 persons, including driver | 100 |
8703 | 33 | | - - With a cylinder capacity exceeding 2,500 cm3: | |
8703 | 33 | 10 | - - - Ambulances | 50 |
8703 | 33 | 20 | - - - Vehicles for transporting not more than 8 persons, including driver | 100 |
8703 | 33 | 30 | - - - Vehicles transporting 9 persons, including driver | 100 |
8703 | 90 | | - Other: | |
8703 | 90 | 10 | - - - Ambulances | 50 |
8703 | 90 | 20 | - - Vehicles for transporting not more than 8 persons, including driver | 100 |
8703 | 90 | 30 | - - Vehicles transporting 9 persons, including driver | 100 |
| | | Particularly: | |
| | | + Prisoners-carrying vehicles | 10 |
| | | + Funeral vehicles | 50 |
8704 | | | Motor vehicles for cargo transport | |
8704 | 10 | 00 | - Tippers, dump trucks designed for use in narrow roads and alleys | 100 |
| | | - Other, with compression-ignition internal combustion piston engines (diesel or semi-diesel): | |
8704 | 21 | | - - G.v.w not exeeding 5 tons: | |
8704 | 21 | 10 | - - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more | 100 |
8704 | 21 | 90 | - - - Other vehicles for cargo transport | 100 |
8704 | 22 | | - - G.v.w exceeding 5 tons but not exceeding 20 tons: | |
8704 | 22 | 10 | - - - Exceeding 5 tons but not exceeding 10 tons | 60 |
8704 | 22 | 20 | - - - Exceeding 10 tons but not exceeding 20 tons | 30 |
8704 | 23 | | - - G.v.w exceeding 20 tons: | |
8704 | 23 | 10 | - - - G.v.w exceeding 20 tons up to 50 tons | 10 |
8704 | 23 | 90 | - - - Other | 0 |
| | | - Vehicles with spark-ignition internal combustion piston engines: | |
8704 | 31 | | - - G.v.w not exceeding 5 tons: | |
8704 | 31 | 10 | - - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more | 100 |
8704 | 31 | 90 | - - - Other vehicles for cargo transport | 100 |
8704 | 32 | | - - G.v.w exceeding 5 tons: | |
8704 | 32 | 10 | - - - G.v.w exceeding 5 tons but not exceeding 10 tons | 60 |
8704 | 32 | 20 | - - - G.v.w exceeding 10 tons but not exceeding 20 tons | 30 |
8704 | 32 | 30 | - - - G.v.w exceeding 20 tons up to 50 tons | 10 |
8704 | 32 | 90 | - - - Other | 0 |
8704 | 90 | | - Other: | |
| | | - - G.v.w not exeeding 5 tons: | |
8704 | 90 | 11 | - - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more | 100 |
8704 | 90 | 19 | - - - Other vehicles for cargo transport | 100 |
8704 | 90 | 20 | - - G.v.w exceeding 5 tons but not exceeding 10 tons | 60 |
8704 | 90 | 30 | - - G.v.w exceeding 10 tons but not exceeding 20 tons | 30 |
8704 | 90 | 40 | - - G.v.w exceeding 20 tons up to 50 tons | 10 |
8704 | 90 | 90 | - - Other | 0 |
| | | Particularly: | |
| | | + Vehicles designed for transporting frozen goods | 30 |
| | | + Vehicles designed for transporting garbage | 30 |
| | | + Vehicles designed for transporting money | 50 |
| | | + Tank trucks, vehicles designed for transporting acids or bituminous gases | 10 |
| | | + Vehicles designed for transporting wet concrete | 30 |
8705 | | | Special-purpose motor vehicles, other than those principally designed for transporting person or cargo (for example, breakdown lorries, crane lorries, fire engines, concrete-mixing vehicles, road sweepers, water-spraying vehicles, repair vehicles, X-ray vehicles) | |
8705 | 10 | 00 | - Crane lorries | 10 |
8705 | 20 | 00 | - Drilling derrick vehicles | 10 |
8705 | 30 | 00 | - Fire engines | 0 |
8705 | 40 | 00 | - Concrete-mixing vehicles | 30 |
8705 | 90 | | - Other: | |
8705 | 90 | 10 | - - Road sweepers | 10 |
8705 | 90 | 90 | - - Other | 10 |