Regulatory Alerts2018-09-19 | Circular No. 35/01/005/0010/20Margin Requirements Against Letters of Credit for Importation of Motor Vehicles
The Central Bank of Sri Lanka mandates that Licensed Commercial Banks require a minimum 100 percent cash margin for Letters of Credit used to import motor vehicles not listed in Schedule A. Banks are prohibited from granting advances to customers to meet this margin requirement and must endorse relevant invoices to confirm the deposit has been obtained. Existing Letters of Credit cannot have their values increased unless the new terms comply with these strict margin regulations.
# CENTRAL BANK OF SRI LANKA
## Domestic Operations Department
### Circular No: 35/01/005/0010/20
### 19 September 2018
To: All Licensed Commercial Banks
## MARGIN REQUIREMENTS AGAINST LETTERS OF CREDIT FOR IMPORTATION OF MOTOR VEHICLES
Licensed Commercial Banks (LCBs) are hereby informed that with immediate effect Letters of Credit (LCs) should not be opened by LCBs for the importation of motor vehicles other than those items specified in Schedule A (attached), unless such LCs are covered by a minimum cash margin of 100 per cent of import value deposited with the LC opening LCBs at the time of such LCs are opened.
Following conditions are applicable for the motor vehicles covered by this circular,
1. In the case of existing LCs covering the importation of motor vehicles, no increase in the value of such LCs should be permitted by LCBs except on the terms prescribed in the above paragraph.
2. LCBs should not grant any advances to their import customers for the purpose of enabling such customers to meet the minimum margin requirement imposed by this circular.
3. Banks should endorse the relevant invoice to the effect that the margin deposit as per this circular has been obtained.
Director / Domestic Operations
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Level 7, Tower 2
No. 30, Janadhipathi Mawata
P.O. Box 590, Colombo 01, Sri Lanka
www.cbsl.gov.lk
ddod@cbsl.lk
+94 112 477036
+94 112 346287
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## Schedule -A
| HS Hdg | HS Code | Description |
| :--- | :--- | :--- |
| **87.01** | | **Tractors (other than tractors of heading 87.09) (+)** |
| | 8701.10.00 | Single axle tractors : |
| | 8701.10.10 | More than ten years old |
| | 8701.10.90 | Other |
| | 8701.20.00 | Road tractors for semi-trailers : |
| | 8701.20.10 | Not more than five years old |
| | 8701.20.20 | More than five years old |
| | 8701.30.00 | Track-laying tractors : |
| | 8701.30.10 | Not more than five years old |
| | 8701.30.20 | More than five years old |
| | | Other, of an engine power: |
| | 8701.91 | Not exceeding 18kW : |
| | 8701.91.10 | Agricultural tractors, not more than ten years old |
| | 8701.91.20 | Agricultural tractors, more than ten years old |
| | 8701.91.30 | Other, not more than ten years old |
| | 8701.91.40 | Other, more than ten years old |
| | 8701.92.00 | Exceeding 18 kW but not exceeding 37 kW : |
| | 8701.92.10 | Agricultural tractors, not more than ten years old |
| | 8701.92.20 | Agricultural tractors, more than ten years old |
| | 8701.92.30 | Other, not more than ten years old |
| | 8701.92.40 | Other, more than ten years old |
| | 8701.93.00 | Exceeding 37 kW but not exceeding 75 kW : |
| | 8701.93.10 | Agricultural tractors, not more than ten years old |
| | 8701.93.20 | Agricultural tractors, more than ten years old |
| | 8701.93.30 | Other, not more than ten years old |
| | 8701.93.40 | Other, more than ten years old |
| | 8701.94.00 | Exceeding 75 kW but not exceeding 130 kW : |
| | 8701.94.10 | Agricultural tractors, not more than ten years old |
| | 8701.94.20 | Agricultural tractors, more than ten years old |
| | 8701.94.30 | Other, not more than ten years old |
| | 8701.94.40 | Other, more than ten years old |
| | 8701.95.00 | Exceeding 130 kW : |
| | 8701.95.10 | Agricultural tractors, not more than ten years old |
| | 8701.95.20 | Agricultural tractors, more than ten years old |
| | 8701.95.30 | Other, not more than ten years old |
| | 8701.95.40 | Other, more than ten years old |
---
| **87.02** | | **Motor vehicles for the transport of ten or more persons, including the driver** |
| :--- | :--- | :--- |
| | 8702.10.00 | With only compression- ignition internal combustion piston engine (diesel or semi - diesel) : |
| | | Motor vehicles for the transport of less than 13 persons (adults) including the driver, not more than three and a half years old: |
| | 8702.10.12 | Modified Vehicles of heading 87.03, not more than two years old |
| | 8702.10.13 | Modified Vehicles of heading 87.03, more than two years old |
| | 8702.10.19 | Other |
| | | Motor vehicles for the transport of less than 13 persons (adults) including the driver, more than three and a half years old: |
| | 8702.10.21 | Modified Vehicles of heading 87.03 |
| | 8702.10.29 | Other |
| | | Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, not more than five years old : |
| | 8702.10.32 | Modified Vehicles of heading 87.03, not more than two years old |
| | 8702.10.33 | Modified Vehicles of heading 87.03, more than two years old |
| | 8702.10.39 | Other |
| | | Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, more than five years old : |
| | 8702.10.41 | Modified Vehicles of heading 87.03 |
| | 8702.10.49 | Other |
| | | Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, not more than ten years old : |
| | 8702.10.53 | Modified Vehicles of heading 87.03, not more than two years old |
| | 8702.10.54 | Modified Vehicles of heading 87.03, more than two years old |
| | 8702.10.55 | Other, not more than five years old |
| | 8702.10.59 | Other |
| | | Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, more than ten years old : |
| | 8702.10.61 | Modified Vehicles of heading 87.03 |
| | 8702.10.69 | Other |
| | | Other, not more than ten years old : |
| | 8702.10.73 | Modified Vehicles of heading 87.03, not more than two years old |
| | 8702.10.74 | Modified Vehicles of heading 87.03, more than two years old |
| | 8702.10.75 | Other, not more than five years old |
| | 8702.10.79 | Other |
---
| | 8702.10.81 | Modified Vehicles of heading 87.03 |
| :--- | :--- | :--- |
| | 8702.10.89 | Other |
| | 8702.20.00 | With both compression- ignition internal combustion piston engine (diesel or semi- diesel) and electric motor as motors for propulsion |
| | | Motor vehicles for the transport of less than 13 persons (adults) including the driver, not more than three and a half years old: |
| | 8702.20.11 | Modified Vehicles of heading 87.03, not more than two years old |
| | 8702.20.12 | Modified Vehicles of heading 87.03, more than two years old |
| | 8702.20.19 | Other |
| | | Motor vehicles for the transport of less than 13 persons (adults) including the driver, more than three and a half years old: |
| | 8702.20.21 | Modified vehicles of heading 87.03 |
| | 8702.20.29 | Other |
| | | Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, not more than five years old : |
| | 8702.20.31 | Modified vehicles of heading 87.03, not more than two years old |
| | 8702.20.32 | Modified vehicles of heading 87.03, more than two years old |
| | 8702.20.39 | Other |
| | | Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, more than five years old : |
| | 8702.20.41 | Modified vehicles of heading 87.03 |
| | 8702.20.49 | Other |
| | | Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, not more than ten years old : |
| | 8702.20.51 | Modified vehicles of heading 87.03, not more than two years old |
| | 8702.20.52 | Modified vehicles of heading 87.03, more than two years old |
| | 8702.20.53 | Other, not more than five years old |
| | 8702.20.59 | Other |
| | | Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, more than ten years old : |
| | 8702.20.61 | Modified vehicles of heading 87.03 |
| | 8702.20.69 | Other |
| | | Other, not more than ten years old : |
| | 8702.20.71 | Modified vehicles of heading 87.03, not more than two years old |
| | 8702.20.72 | Modified vehicles of heading 87.03, more than two years old |
| | 8702.20.73 | Other, not more than five years old |
---
| | 8702.20.79 | Other |
| :--- | :--- | :--- |
| | | Other, more than ten years old : |
| | 8702.20.81 | Modified vehicles of heading 87.03 |
| | 8702.20.89 | Other |
| | 8702.30.00 | With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: |
| | | Motor vehicles for the transport of less than 13 persons (adults) including the driver, not more than three and a half years old: |
| | 8702.30.11 | Modified vehicles of heading 87.03, not more than two years old |
| | 8702.30.12 | Modified vehicles of heading 87.03, more than two years old |
| | 8702.30.19 | Other |
| | | Motor vehicles for the transport of less than 13 persons (adults) including the driver, more than three and a half years old: |
| | 8702.30.21 | Modified vehicles of heading 87.03 |
| | 8702.30.29 | Other |
| | | Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, not more than five years old : |
| | 8702.30.31 | Modified vehicles of heading 87.03, not more than two years old |
| | 8702.30.32 | Modified vehicles of heading 87.03, more than two years old |
| | 8702.30.39 | Other |
| | | Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, more than five years old : |
| | 8702.30.41 | Modified vehicles of heading 87.03 |
| | 8702.30.49 | Other |
| | | Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, not more than ten years old : |
| | 8702.30.51 | Modified vehicles of heading 87.03, not more than two years old |
| | 8702.30.52 | Modified vehicles of heading 87.03, more than two years old |
| | 8702.30.53 | Other, not more than five years old |
| | 8702.30.59 | Other |
| | | Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, more than ten years old : |
| | 8702.30.61 | Modified vehicles of heading 87.03 |
| | 8702.30.69 | Other |
| | | Other, not more than ten years old : |
| | 8702.30.71 | Modified vehicles of heading 87.03, not more than two years old |
| | 8702.30.72 | Modified vehicles of heading 87.03, more than two years old |
---
| | 8702.30.73 | Other, not more than five years old |
| :--- | :--- | :--- |
| | 8702.30.79 | Other |
| | | Other, more than ten years old : |
| | 8702.30.81 | Modified vehicles of heading 87.03 |
| | 8702.30.89 | Other |
| | 8702.40.00 | With only electric motor for propulsion : |
| | | Motor vehicles for the transport of less than 13 persons (adults) including the driver, not more than three and a half years old: |
| | 8702.40.11 | Modified vehicles of heading 87.03, not more than two years old |
| | 8702.40.12 | Modified vehicles of heading 87.03, more than two years old |
| | 8702.40.19 | Other |
| | | Motor vehicles for the transport of less than 13 persons (adults) including the driver, more than three and a half years old : |
| | 8702.40.21 | Modified vehicles of heading 87.03 |
| | 8702.40.29 | Other |
| | | Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, not more than five years old : |
| | 8702.40.31 | Modified vehicles of heading 87.03, not more than two years old |
| | 8702.40.32 | Modified vehicles of heading 87.03, more than two years old |
| | 8702.40.39 | Other |
| | | Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, more than five years old : |
| | 8702.40.41 | Modified vehicles of heading 87.03 |
| | 8702.40.49 | Other |
| | | Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, not more than ten years old : |
| | 8702.40.51 | Modified Vehicles of heading 87.03, not more than two years old |
| | 8702.40.52 | Modified Vehicles of heading 87.03, more than two years old |
| | 8702.40.53 | Other, not more than five years old |
| | 8702.40.59 | Other |
| | | Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, more than ten years old : |
| | 8702.40.61 | Modified vehicles of heading 87.03 |
| | 8702.40.69 | Other |
| | | Other, not more than ten years old: |
| | 8702.40.71 | Modified vehicles of heading 87.03, not more than two years old |
| | 8702.40.72 | Modified vehicles of heading 87.03, more than two years old |
| | 8702.40.73 | Other, not more than five years old |
---
| | 8702.40.79 | Other |
| :--- | :--- | :--- |
| | | Other, more than ten years old: |
| | 8702.40.81 | Modified vehicles of heading 87.03 |
| | 8702.40.89 | Other |
| | 8702.90.00 | Other : |
| | | Motor vehicles for the transport of less than 13 persons (adults) including the driver, not more than three and a half years old : |
| | 8702.90.12 | Modified Vehicles of heading 87.03, not more than two years old |
| | 8702.90.13 | Modified Vehicles of heading 87.03, more than two years old |
| | 8702.90.19 | Other |
| | | Motor vehicles for the transport of less than 13 persons (adults) including the driver, more than three and a half years old : |
| | 8702.90.21 | Modified Vehicles of heading 87.03 |
| | 8702.90.29 | Other |
| | | Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, not more than five years old : |
| | 8702.90.32 | Modified Vehicles of heading 87.03, not more than two years old |
| | 8702.90.33 | Modified Vehicles of heading 87.03, more than two years old |
| | 8702.90.39 | Other |
| | | Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, more than five years old : |
| | 8702.90.41 | Modified Vehicles of heading 87.03 |
| | 8702.90.49 | Other |
| | | Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, not more than ten years old : |
| | 8702.90.53 | Modified Vehicles of heading 87.03, not more than two years old |
| | 8702.90.54 | Modified Vehicles of heading 87.03, more than two years old |
| | 8702.90.55 | Other, not more than five years old |
| | 8702.90.59 | Other |
| | | Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, more than ten years old : |
| | 8702.90.61 | Modified Vehicles of heading 87.03 |
| | 8702.90.69 | Other |
| | | Other, not more than ten years old : |
| | 8702.90.73 | Modified Vehicles of heading 87.03, not more than two years old |
| | 8702.90.74 | Modified Vehicles of heading 87.03, more than two years old |
---
| | 8702.90.75 | Other, not more than five years old |
| :--- | :--- | :--- |
| | 8702.90.79 | Other |
| | | Other, more than ten years old : |
| | 8702.90.81 | Modified Vehicles of heading 87.03 |
| | 8702.90.89 | Other |
| **87.03** | | **Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.** |
| | | Other vehicles, with only spark-ignition internal combustion reciprocating piston engine : |
| | 8703.21.00 | Of cylinder capacity not exceeding 1,000 cc : |
| | 8703.21.10 | Ambulances and prison vans not more than three years old |
| | 8703.21.20 | Ambulances and prison vans more than three years old |
| | 8703.21.30 | Hearses not more than three years old |
| | 8703.21.40 | Hearses more than three years old |
| | 8703.22.00 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
| | 8703.22.10 | Ambulances and prison vans, not more than three years old |
| | 8703.22.20 | Ambulances and prison vans, more than three years old |
| | 8703.22.30 | Hearses not more than three years old |
| | 8703.22.40 | Hearses more than three years old |
| | | Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : |
| | 8703.23.10 | Ambulances and prison vans not more than three years old |
| | 8703.23.20 | Ambulances and prison vans more than three years old |
| | 8703.23.30 | Hearses not more than three years old |
| | 8703.23.40 | Hearses more than three years old |
| | 8703.24.00 | Of a cylinder capacity exceeding 3,000 cc : |
| | 8703.24.10 | Ambulances and prison vans not more than three years old |
| | 8703.24.20 | Ambulances and prison vans more than three years old |
| | 8703.24.30 | Hearses not more than three years old |
| | 8703.24.40 | Hearses more than three years old |
| | 8703.31.00 | Of a cylinder capacity not exceeding 1,500 cc : |
| | 8703.31.10 | Ambulances and prison vans not more than three years old |
| | 8703.31.20 | Ambulances and prison vans more than three years old |
| | 8703.31.30 | Hearses not more than three years old |
| | 8703.31.40 | Hearses more than three years old |
| | 8703.32.00 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : |
| | 8703.32.10 | Ambulances and prison vans not more than three years old |
| | 8703.32.20 | Ambulances and prison vans more than three years old |
| | 8703.32.30 | Hearses not more than three years old |
| | 8703.32.40 | Hearses more than three years old |
| | 8703.33.00 | Of a cylinder capacity exceeding 2,500 cc : |
| | 8703.33.10 | Ambulances and prison vans not more than three years old |
| | 8703.33.20 | Ambulances and prison vans more than three years old |
| | 8703.33.30 | Hearses not more than three years old |
| | 8703.33.40 | Hearses more than three years old |
---
| | | Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power : |
| :--- | :--- | :--- |
| | | Vehicles other than motor cars including station wagons and racing cars, of a cylinder capacity not exceeding 1,000 cc : |
| | 8703.40.11 | Ambulances and prison vans not more than three years old |
| | 8703.40.12 | Ambulances and prison vans more than three years |
| | 8703.40.13 | Hearses not more than three years old |
| | 8703.40.14 | Hearses more than three years old |
| | | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
| | 8703.40.31 | Ambulances and prison vans, not more than three years old |
| | 8703.40.32 | Ambulances and prison vans, more than three years old |
| | 8703.40.33 | Hearses not more than three years old |
| | 8703.40.34 | Hearses more than three years old |
| | | Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc : |
| | 8703.40.41 | Ambulances and prison vans not more than three years old |
| | 8703.40.42 | Ambulances and prison vans more than three years old |
| | 8703.40.43 | Hearses not more than three years old |
| | 8703.40.44 | Hearses more than three years old |
| | | Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc but not exceeding 3000cc : |
| | 8703.40.81 | Ambulances and prison vans not more than three years old |
| | 8703.40.82 | Ambulances and prison vans more than three years old |
| | 8703.40.83 | Hearses not more than three years old |
| | 8703.40.84 | Hearses more than three years old |
| | | Other vehicles, with both compression-ignition internal combustion 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 electric power : |
| | | Vehicles other than motor cars including station wagons and racing cars ,of cylinder capacity not exceeding 1,000 cc : |
| | 8703.50.11 | Ambulances and prison vans not more than three years old |
| | 8703.50.12 | Ambulances and prison vans more than three years |
| | 8703.50.13 | Hearses not more than three years old |
---
| | 8703.50.14 | Hearses more than three years old |
| :--- | :--- | :--- |
| | | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
| | 8703.50.31 | Ambulances and prison vans, not more than three years old |
| | 8703.50.32 | Ambulances and prison vans, more than three years old |
| | 8703.50.33 | Hearses not more than three years old |
| | 8703.50.34 | Hearses more than three years old |
| | | Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc : |
| | 8703.50.41 | Ambulances and prison vans not more than three years old |
| | 8703.50.42 | Ambulances and prison vans more than three years old |
| | 8703.50.43 | Hearses not more than three years old |
| | 8703.50.44 | Hearses more than three years old |
| | | Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc but not exceeding 3000cc : |
| | 8703.50.61 | Ambulances and prison vans not more than three years old |
| | 8703.50.62 | Ambulances and prison vans more than three years old |
| | 8703.50.63 | Hearses not more than three years old |
| | 8703.50.64 | Hearses more than three years old |
| | | Vehicles other than motor cars including station wagons and racing cars ,Of cylinder capacity not exceeding 1,000 cc : |
| | 8703.60.11 | Ambulances and prison vans not more than three years old |
| | 8703.60.12 | Ambulances and prison vans more than three years |
| | 8703.60.13 | Hearses not more than three years old |
| | 8703.60.14 | Hearses more than three years old |
| | | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
| | 8703.60.31 | Ambulances and prison vans, not more than three years old |
| | 8703.60.32 | Ambulances and prison vans, more than three years old |
| | 8703.60.33 | Hearses not more than three years old |
| | 8703.60.34 | Hearses more than three years old |
| | | Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc : |
| | 8703.60.41 | Ambulances and prison vans not more than three years old |
| | 8703.60.42 | Ambulances and prison vans more than three years old |
| | 8703.60.43 | Hearses not more than three years old |
| | 8703.60.44 | Hearses more than three years old |
| | | Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc but not exceeding 3000cc : |
---
| | 8703.60.61 | Ambulances and prison vans not more than three years old |
| :--- | :--- | :--- |
| | 8703.60.62 | Ambulances and prison vans more than three years old |
| | 8703.60.63 | Hearses not more than three years old |
| | 8703.60.64 | Hearses more than three years old |
| | | Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 3000cc : |
| | 8703.60.81 | Ambulances and prison vans not more than three years old |
| | 8703.60.82 | Ambulances and prison vans more than three years old |
| | 8703.60.83 | Hearses not more than three years old |
| | 8703.60.84 | Hearses more than three years old |
| | 8703.70.11 | Ambulances and prison vans not more than three years old |
| | 8703.70.12 | Ambulances and prison vans more than three years |
| | 8703.70.13 | Hearses not more than three years old |
| | 8703.70.14 | Hearses more than three years old |
| | | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
| | 8703.70.31 | Ambulances and prison vans, not more than three years old |
| | 8703.70.32 | Ambulances and prison vans, more than three years old |
| | 8703.70.33 | Hearses not more than three years old |
| | 8703.70.34 | Hearses more than three years old |
| | | Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc : |
| | 8703.70.41 | Ambulances and prison vans not more than three years old |
| | 8703.70.42 | Ambulances and prison vans more than three years old |
| | 8703.70.43 | Hearses not more than three years old |
| | 8703.70.44 | Hearses more than three years old |
| | | Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc but not exceeding 3000cc : |
| | 8703.70.61 | Ambulances and prison vans not more than three years old |
| | 8703.70.62 | Ambulances and prison vans more than three years old |
| | 8703.70.63 | Hearses not more than three years old |
| | 8703.70.64 | Hearses more than three years old |
| **87.04** | | **Motor vehicles for the transport of goods.** |
| | 8704.10.00 | Dumpers designed for off- highway use |
| | | Other, with compression- ignition internal combustion piston engine (diesel or semi- diesel) : |
| | 8704.21.00 | g.v.w. not exceeding 5 tonnes : |
| | | Special purpose tankers/bowsers and trucks: |
---
| | 8704.21.11 | Tankers / bowsers with stainless steel tanks for transport of milk, not more than five years old |
| :--- | :--- | :--- |
| | 8704.21.12 | Tankers / bowsers with stainless steel tanks for transport of milk, more than five years old |
| | 8704.21.13 | Garbage trucks equipped with waste compacting mechanism, not more than five years old |
| | 8704.21.14 | Garbage trucks equipped with waste compacting mechanism, more than five years old |
| | | Auto-trishaws : |
| | 8704.21.21 | Not more than four years old |
| | 8704.21.22 | More than four years old |
| | | Chassis fitted with engines and cabs |
| | 8704.21.31 | for vehicles of national subdivision 8704.21.43, not more than four years old |
| | 8704.21.32 | for vehicles of national subdivision 8704.21.44, more than four years old |
| | 8704.21.33 | for vehicles of national subdivision 8704.21.51, not more than four years old |
| | 8704.21.34 | for vehicles of national subdivision 8704.21.52, more than four years old |
| | 8704.21.35 | for vehicles of national subdivision 8704.21.63, not more than four years old |
| | 8704.21.36 | for vehicles of national subdivision 8704.21.64, more than four years old |
| | 8704.21.37 | for vehicles of national subdivision 8704.21.67, not more than four years old |
| | 8704.21.38 | for vehicles of national subdivision 8704.21.68, more than four years old |
| | | Vehicles with separate bodies for cabin and for cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of less than 2000 kg, but excluding those vehicles with an engine compartment totally protruding to the front of the vehicle from the driving cab : |
| | 8704.21.41 | Cargo carrying capacity of less than 800kg, not more than four years old |
| | 8704.21.42 | Cargo carrying capacity of less than 800kg , more than four years old |
| | 8704.21.43 | Cargo carrying capacity of 800kg or more, not more than four years old |
| | 8704.21.44 | Cargo carrying capacity of 800kg or more, more than four years old |
---
| | | Vehicles with separate bodies for cabin and cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of 2000 kg or more : |
| :--- | :--- | :--- |
| | 8704.21.51 | Not more than four years old |
| | 8704.21.52 | More than four years old |
| | | Vehicles with separate bodies for cabin and for cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of less than 2000 kg : |
| | 8704.21.61 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of less than 800kg, not more than four years old |
| | 8704.21.62 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of less than 800kg , more than four years old |
| | 8704.21.63 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of 800kg or more, not more than four years old |
| | 8704.21.64 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of 800kg or more, more than four years old |
| | 8704.21.65 | Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years old |
| | 8704.21.66 | Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years old |
| | 8704.21.67 | Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years old |
| | 8704.21.68 | Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years old |
| | | Other vehicles with separate bodies for cabin and cargo area, cabin been designed for six persons (adults) or less including the driver, with no additional space in the cabin that can be converted for other use, and a cargo carrying capacity of 800 kg or more, but excluding those vehicles with an engine compartment totally protruding to the front of the vehicle from the driving cab : |
| | 8704.21.71 | Not more than four years old |
| | 8704.21.72 | More than four years old |
| | | Other : |
| | 8704.22.00 | g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes : |
| | | Tankers and bowsers with stainless steel tanks for transport of milk and refrigerated trucks : |
| | 8704.22.41 | Not more than five years old |
| | 8704.22.42 | More than five years old but less than ten years old |
| | 8704.22.43 | More than ten years old |
---
| | | Garbage trucks equipped with waste compacting mechanism. : |
| :--- | :--- | :--- |
| | 8704.22.51 | Not more than five years old |
| | 8704.22.52 | More than five years old |
| | | Other : |
| | 8704.22.61 | Not more than five years old |
| | 8704.22.62 | More than five years old but less than ten years old |
| | 8704.22.63 | More than ten years old |
| | **8704.23.00** | **g.v.w. exceeding 20 tonnes :** |
| | | Tankers and bowsers with stainless steel tanks for transport of milk and refrigerated trucks : |
| | 8704.23.51 | Not more than five years old |
| | 8704.23.52 | More than five years old but less than ten years old |
| | 8704.23.53 | More than ten years old |
| | | Garbage trucks equipped with waste compacting mechanism: |
| | 8704.23.61 | Not more than five years old |
| | 8704.23.62 | More than five years old |
| | | Other : |
| | 8704.23.71 | Not more than five years old |
| | 8704.23.72 | More than five years old but less than ten years old |
| | 8704.23.73 | More than ten years old |
| | | Other, with spark-ignition internal combustion piston engine : |
| | 8704.31.00 | g.v.w. not exceeding 5 tonnes : |
| | | Special purpose tankers/bowsers and trucks: |
| | 8704.31.11 | Tankers / bowsers with stainless steel tanks for transport of milk, not more than five years old |
| | 8704.31.12 | Tankers / bowsers with stainless steel tanks for transport of milk, more than five years old |
| | 8704.31.13 | Garbage trucks equipped with waste compacting mechanism, not more than five years old |
| | 8704.31.14 | Garbage trucks equipped with waste compacting mechanism, more than five years old |
| | | Auto-trishaws : |
| | 8704.31.21 | With two-stroke petrol engine |
| | 8704.31.22 | Other, not more than four years old |
| | 8704.31.23 | Other, more than four years old |
| | | Chassis fitted with engines and cabs : |
| | 8704.31.31 | for vehicles of national subdivision 8704.31.43, not more than four years old |
| | 8704.31.32 | for vehicles of national subdivision 8704.31.44, more than four years old |
| | 8704.31.33 | for vehicles of national subdivision 8704.31.51, not more than four years old |
---
| | 8704.31.34 | for vehicles of national subdivision 8704.31.52, more than four years old |
| :--- | :--- | :--- |
| | 8704.31.35 | for vehicles of national subdivision 8704.31.63, not more than four years old |
| | 8704.31.36 | for vehicles of national subdivision 8704.31.64, more than four years old |
| | 8704.31.37 | for vehicles of national subdivision 8704.31.67, not more than four years old |
| | 8704.31.38 | for vehicles of national subdivision 8704.31.68, more than four years old |
| | | Vehicles with separate bodies for cabin and for cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of less than 2000 kg, but excluding those vehicles with an engine compartment totally protruding to the front of the vehicle from the driving cab : |
| | 8704.31.41 | Cargo carrying capacity of less than 800kg, not more than four years old |
| | 8704.31.42 | Cargo carrying capacity of less than 800kg , more than four years old |
| | 8704.31.43 | Cargo carrying capacity of 800kg or more, not more than four years old |
| | 8704.31.44 | Cargo carrying capacity of 800kg or more, more than four years old |
| | | Vehicles with separate bodies for cabin and cargo area, cabin been designed for three persons (adults) or less, including the driver with no additional space in the cabin that can be converted for other uses and cargo carrying capacity of 2000 kg or more: |
| | 8704.31.51 | Not more than four years old |
| | 8704.31.52 | More than four years old |
| | | Vehicles with separate bodies for cabin and for cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of less than 2000 kg : |
| | 8704.31.61 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of less than 800kg, not more than four years old |
| | 8704.31.62 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of less than 800kg , more than four years old |
| | 8704.31.63 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of 800kg or more, not more than four years old |
| | 8704.31.64 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of 800kg or more, more than four years old |
| | 8704.31.65 | Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years old |
---
| | 8704.31.66 | Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years old |
| :--- | :--- | :--- |
| | 8704.31.67 | Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years old |
| | 8704.31.68 | Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years old |
| | | Other vehicles with separate bodies for cabin and cargo area, cabin been designed for six persons (adults) or less including the driver, with no additional space in the cabin that can be converted for other use, and a cargo carrying capacity of 800 kg or more, but excluding those vehicles with an engine compartment totally protruding to the front of the vehicle from the driving cab : |
| | 8704.31.71 | Not more than four years old |
| | 8704.31.72 | More than four years old |
| | | Other : |
| | 8704.31.93 | Other not more than four years old |
| | 8704.31.99 | Other more than four years old |
| | 8704.32.00 | g.v.w. exceeding 5 tonnes : |
| | | Tankers and bowsers with stainless steel tanks for transport of milk and refrigerated trucks : |
| | 8704.32.41 | Not more than five years old |
| | 8704.32.42 | More than five years old but not more than ten years old |
| | 8704.32.43 | More than ten years old |
| | | Garbage trucks equipped with waste compacting mechanism: |
| | 8704.32.51 | Not more than five years old |
| | 8704.32.52 | More than five years old |
| | | Other : |
| | 8704.32.61 | Not more than five years old |
| | 8704.32.62 | More than five years old but not more than ten years old |
| | 8704.32.63 | More than ten years old |
| | 8704.90.00 | Other : |
| | 8704.90.10 | Electric auto-trishaws not more than five years old |
| | 8704.90.20 | Electric auto-trishaws more than five years old |
| | 8704.90.30 | Other electric, not more than five years old |
| | 8704.90.40 | Other electric, more than five years old |
| | 8704.90.50 | Other, not more than five years old |
| | 8704.90.60 | Other, more than five years old |
---
| **87.05** | | **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).** |
| :--- | :--- | :--- |
| | 8705.10.00 | Crane lorries : |
| | 8705.10.10 | Not more than ten years old |
| | 8705.10.20 | More than ten years old |
| | 8705.20.00 | Mobile drilling derricks : |
| | 8705.20.10 | Not more than seven years old |
| | 8705.20.20 | More than seven years old |
| | 8705.30.00 | Fire fighting vehicles : |
| | 8705.30.10 | Not more than seven years old |
| | 8705.30.20 | More than seven years old |
| | 8705.40.00 | Concrete-mixer lorries : |
| | 8705.40.10 | Not more than ten years old |
| | 8705.40.20 | More than ten years old |
| | 8705.90.00 | Other : |
| | | Mobile workshops |
| | 8705.90.11 | Not more than seven years old |
| | 8705.90.12 | More than seven years old |
| | | Gully bowzers equipped with suction pumps for extracting sewage water /wastes: |
| | 8705.90.21 | Not more than seven years old |
| | 8705.90.22 | More than seven years old |
| | | Concrete pump trucks : |
| | 8705.90.31 | Not more than ten years old |
| | 8705.90.32 | More than ten years old |
| | | Other : |
| | 8705.90.91 | g. v. w. not exceeding 4 tonnes , not more than seven years old |
| | 8705.90.92 | g. v. w. not exceeding 4 tonnes , more than seven years old |
| | 8705.90.93 | g. v. w. exceeding 4 tonnes , not more than seven years old |
| | 8705.90.94 | g. v. w. exceeding 4 tonnes , more than seven years old |
---
| **87.06** | 8706.00.00 | **Chassis fitted with engines, for the motor vehicles of heading 87.01 to 87.05.** |
| :--- | :--- | :--- |
| | 8706.00.10 | New chassis fitted with engines for motor vehicles of heading 87.02, for the transport of twenty eight or more passengers including the driver |
| | 8706.00.20 | New chassis fitted with engines for other motor vehicles of heading 87.02 |
| | 8706.00.30 | New chassis fitted with engines for motor vehicles of heading 8704.21, 8704.22, 8704.23, 8704.31 and 8704.32 with a g.v.w. of 3,000 kg or more |
| | 8706.00.40 | Other new chassis fitted with engines for other motor vehicles |
| | 8706.00.50 | Used chassis fitted with engines |
| **87.07** | | **Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05.** |
| | 8707.10.00 | For the vehicles of heading 87.03 : |
| | 8707.10.10 | Used vehicle bodies fully equipped with fittings and accessories |
| | 8707.10.20 | Other vehicle bodies fully equipped with fittings and accessories |
| | 8707.10.30 | Used vehicle bodies fully equipped with fittings and accessories excluding seats and upholstery |
| | 8707.10.40 | Other vehicle bodies fully equipped with fittings and accessories excluding seats and upholstery |
| | 8707.10.50 | Rough coated ,bare body frame with /without doors , bonnet and boot lid |
| | 8707.10.60 | Used bare body frame with /without doors , bonnet and boot lid |
| | 8707.10.90 | Other |
| | 8707.90.00 | Other : |
| | 8707.90.10 | Bodies and cabs incorporating attachments left over in the process of separating same from the main vehicle by cuting, but not meriting classification elsewhere by virtue of those left over attachments |
| | 8707.90.20 | Other, for the motor vehicles of heading 87.02, for the transport of 25 or more persons including the driver |
| | 8707.90.30 | Other, for the vehicles of sub- heading 8701.20 and the vehicles of heading 87.04, of a G.V.W. exceeding 3,000kg |
| | | Other, bodies for the vehicles of 10 or more persons but less than 25 of heading 87.02 including the driver : |
| | 8707.90.41 | Used bodies fully equipped with fittings and accessories |
| | 8707.90.42 | Other vehicle bodies fully equipped with fittings and accessories |
---
| | 8707.90.43 | Used vehicle bodies fully equipped with fittings and accessories excluding seats and upholstery |
| :--- | :--- | :--- |
| | 8707.90.44 | Other vehicle bodies fully equipped with fittings and accessories excluding seats and upholstery |
| | 8707.90.48 | **Rough coated ,bare body frame with /without doors, bonnet and boot lid** |
| | 8707.90.49 | **Used bare body frame with /without doors , bonnet and boot lid** |
| | 8707.90.90 | Other |
| **87.08** | | **Parts and accessories of the motor vehicles of headings 87.01 to 87.05.** |
| | 8708.10.00 | Bumpers and parts thereof |
| | | Other parts and accessories of bodies (including cabs) : |
| | 8708.21.00 | Safety seat belts |
| | 8708.29.00 | Other : |
| | 8708.29.10 | "Cut-portions" of bodies and cabs |
| | 8708.29.90 | Other |
| | 8708.30.00 | Brakes and servo-brakes; parts thereof |
| | 8708.40.00 | Gear boxes and parts thereof |
| | 8708.50.00 | Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof |
| | 8708.70.00 | Road wheels and parts and accessories thereof : |
| | 8708.70.10 | Rims fitted with tyres, showing signs of wear |
| | 8708.70.20 | Other, rims fitted with tyres |
| | 8708.70.90 | Other |
| | 8708.80.00 | Suspension systems and parts thereof (including shock- absorbers) |
| | | Other parts and accessories : |
| | 8708.91.00 | Radiators and parts thereof : |
| | 8708.91.10 | Radiators and parts thereof |
| | 8708.91.20 | Parts |
| | 8708.92.00 | Silencers (mufflers) and exhaust pipes; parts thereof |
| | 8708.93.00 | Clutches and parts thereof |
| | 8708.94.00 | Steering wheels, steering columns and steering boxes; parts thereof |
| | 8708.95.00 | Safety airbags with inflater system; parts thereof |
| | 8708.99.00 | Other : |
| | 8708.99.10 | New chassis not fitted with engines, but with or without fittings for motor vehicles of heading 87.02 and 87.04 with a g.v.w. of 3,000 kg or more |
| | 8708.99.20 | Other new chassis not fitted with engines, but with or without fittings |
| | 8708.99.30 | Other used chassis not fitted with engines, but with or without fittings |
| | 8708.99.40 | "Cut-portions" of motor vehicles |
| | 8708.99.90 | Other |
---
| **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 of the type used on railway station platforms; parts of the foregoing vehicles.** |
| :--- | :--- | :--- |
| | | Vehicles : |
| | 8709.11.00 | Electrical |
| | 8709.19.00 | Other |
| | 8709.90.00 | Parts |
| **87.10** | 8710.00.00 | **Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.** |
| **87.13** | | **Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.** |
| | 8713.10.00 | Not mechanically propelled |
| | 8713.90.00 | Other |
| **87.14** | | **Parts and accessories of vehicles of headings 87.11 to 87.13.** |
| | 8714.10.00 | Of motorcycles (including mopeds): |
| | 8714.10.10 | Frames, with or without frount folk |
| | 8714.10.90 | Other |
| | 8714.20.00 | Of carriages for disabled persons |
| | | Other : |
| | 8714.91.00 | Frames and forks, and parts thereof : |
| | 8714.91.10 | Bicycle frames |
| | 8714.91.20 | Front forks |
| | 8714.91.90 | Other |
| | 8714.92.00 | Wheel rims and spokes : |
| | 8714.92.10 | Wheel rims |
| | 8714.92.90 | Other |
| | 8714.93.00 | Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket- wheels |
| | 8714.94.00 | Brakes, including coaster braking hubs and hub brakes, and parts thereof |
| | 8714.95.00 | Saddles |
| | 8714.96.00 | Pedals and crank-gear, and parts thereof |
| | 8714.99.00 | Other : |
| | 8714.99.10 | Mudguards |
| | 8714.99.20 | Chain stays |
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