ශ්රී ලංකා වෙළුම් විශ්වාසය මුළු මාතෘකාව

මුල් අංගය අංගය මාතෘකාව

CENTRAL BANK OF SRI LANKA

ස්ථාපනා ස්ථාපනා මාතෘකාව
ප්රාදේශික ව්යාපාර අංගය
Domestic Operations Department

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Circular No: 35/01/005/0010/21

29 September 2018

To: All Licensed Commercial Banks

MARGIN REQUIREMENTS AGAINST LETTERS OF CREDIT FOR IMPORTATION OF MOTOR VEHICLES AND NON-ESSENTIAL CONSUMER GOODS

Licensed Commercial Banks (LCBs) are hereby informed that with effect from 01 October 2018,

1. Letter 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 200 per cent of import value deposited with the LC opening LCB at the time of such LCs are opened.

2. LCs should not be opened by LCBs for the importation of items specified in Schedule B (attached), unless such LCs are covered by a minimum cash margin of 100 per cent of import value deposited with the LC opening LCB at the time of such LCs are opened.

Following conditions are also applicable for the items covered by this circular,

3. In the case of existing LCs covering the importation of above items, no increase in the value of such LCs should be permitted by LCBs except on the terms prescribed in the above 1. and 2.

4. 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.

5. Banks should endorse the relevant invoice to the effect that the margin deposit as per this circular has been obtained.

Banks are required to comply with this direction until further notice. The Circular No. 35/01/005/0010/20 on Margin Requirements against Letters of Credit for Importation of Motor Vehicles is hereby revoked.

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C.A.Abey singhe
Director / Domestic Operations

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7 වැනි අංගය, 2 වැනි පෙළෙල
No. 30, Janadhipathi Mawata
P.O. Box 590, Colombo 01, Sri Lanka
+94 112 477036
+94 112 346287
ddod@cbsl.lk
www.cbsl.gov.lk

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Schedule -A

Exclusion List of Motor Vehicles

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
		Other, more than ten years old :
	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 :
	8703.21.10	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 :
	8703.40.61	Ambulances and prison vans not more than three years old
	8703.40.62	Ambulances and prison vans more than three years old
	8703.40.63	Hearses not more than three years old
	8703.40.64	Hearses more than three years old
		Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 3000cc :
	8703.40.81	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 a cylinder capacity exceeding 3000cc :
	8703.50.81	Ambulances and prison vans not more than three years old
	8703.50.82	Ambulances and prison vans more than three years old
	8703.50.83	Hearses not more than three years old
	8703.50.84	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
		Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 3000cc :
	8703.70.81	Ambulances and prison vans not more than three years old
	8703.70.82	Ambulances and prison vans more than three years old
	8703.70.83	Hearses not more than three years old
	8703.70.84	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