Customs - Tariff Book
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 87.01 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 87.02 to 87.04, and not in heading 87.06.
4.
Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.
Subheading Note
1.
Subheading 8708.22 covers:
(a)
front windscreens (windshields), rear windows and other windows, framed; and
(b)
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 headings 87.01 to 87.05.
Additional Notes
1.
For the purpose of heading 87.04 the expression "double-cab" means a motor vehicle with -
(a)
a seperate enclosed area designed for passengers in the front and in the rear behind the driver; and
(b)
a seperate open or enclosed area for goods.
2.
For purposes of Additional Note 1 "double-cab" excludes a motor vehicle -
(a)
of a similar design homologated by the National Regulator for Compulsory Specifications as having a seating capacity of no more than three persons including the driver; or
(b)
with a single unit body that consists of an enclosed interior space for both persons and goods.
3.
For the purposes of subheadings 8704.21, 8704.22, 8704.23, 8704.31 and 8704.32 the expression G.V.M (gross vehicle mass) means the road mass specified by the manufacturer as being the maximum design mass capacity of the vehicle. This mass is the combined mass of the vehicle, the maximum specified load, the driver and a tank full of fuel.
4.
The vehicles classifiable in tariff subheadings 8703.21.75, 8703.31.85, 8703.90.31, 8704.21.77, 8704.31.77 and 8704.90.35, shall have steering wheels fitted on the left-hand side of the vehicle and may not be operated on a public road in terms of the National Road Traffic Act (Act 93 of 1996).
5.
Tariff subheading 87.12 includes incomplete bicycles, having the essential character of the complete bicycle.
6.
For the purposes of Additional Note 5 an incomplete bicycle, whether or not assembled, is to comprise of at least the following components -
(a)
The frame; plus
(b)
Any three of the following major components:
(i)
One or both wheels;
(ii)
The steering unit;
(iii)
The brake set;
(iv)
The drivetrain;
(v)
The fork.
Insofar as the components listed under (b) are incomplete and/or unassembled, General Rule of Interpretation 2 will find application.
7.
For the purposes of tariff subheadings 8704.10.20 and 8704.10.30, articulated dumpers are vehicles consisting of two distinct sections namely, a two-wheeled motor-driven front chassis and a two or four- wheeled rear chassis connected to one another by a pivoting articulation joint for steering.
| Heading | Description | General |
|---|---|---|
| 87.01 | Tractors (excluding tractors of heading 87.09): | |
| 8701.10 | Single axle tractors | free |
| 8701.2 | Road tractors for semi-trailers: | |
| 8701.21 | With only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| 8701.21.10 | Of a vehicle mass not exceeding 1 600 kg | 25% |
| 8701.21.20 | Of a vehicle mass exceeding 1 600 kg | 20% |
| 8701.22.20 | Of a vehicle exceeding 1 600 kg | 20% |
| 8701.22.10 | Of a vehicle mass not exceeding 1 600 kg | 25% |
| 8701.22 | With compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: | |
| 8701.23.20 | Of a vehicle mass exceeding 1 600 kg | 20% |
| 8701.23.10 | Of a vehicle mass not exceeding 1 600 kg | 25% |
| 8701.23 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | |
| 8701.24 | With only electric motor for propulsion: | |
| 8701.24.20 | Of a vehicle mass exceeding 1 600 kg | 20% |
| 8701.24.10 | Of a vehicle mass not exceeding 1 600 kg | 25% |
| 8701.29 | Other: | |
| 8701.29.10 | Of a vehicle mass not exceeding 1 600 kg | 25% |
| 8701.29.20 | Of a vehicle mass exceeding 1 600 kg | 20% |
| 8701.30 | Track-laying tractors | free |
| 8701.9 | Other, of an engine power: | |
| 8701.91 | Not exceeding 18 kW | free |
| 8701.92 | Exceeding 18 kW but not exceeding 37 kW | free |
| 8701.93 | Exceeding 37 kW but not exceeding 75 kW | free |
| 8701.94 | Exceeding 75 kW but not exceeding 130 kW | free |
| 8701.95 | Exceeding 130 kW | free |
| 87.02 | Motor 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): | |
| 8702.10.10 | New, right hand drive, fitted with interior parcel racks, foot-rests, magazine nets, coat hooks, reclining seats, arm rests, microphone and radio or cassette equipment, air conditioning with individual controls, pneumatic plug doors, individual reading lights, chemical toilet, wash basin and refrigerator | 20% |
| 8702.10.90 | Other | 20% |
| 8702.10.85 | Other, of a vehicle mass not exceeding 2 000 kg | 25% |
| 8702.10.87 | Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver | 20% |
| 8702.10.81 | Other, of a vehicle mass not exceding 2000 kg: with a value for ad valorem customs duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver | 25% |
| 8702.20.10 | New, right hand drive, fitted with interior parcel racks, foot-rests, magazine nets, coat hooks, reclining seats, arm rests, microphone and radio or cassette equipment, air conditioning with individual controls, pneumatic plug doors, individual reading lights, chemical toilet, wash basin and refrigerator | 20% |
| 8702.20 | With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: | |
| 8702.20.85 | Other, of a vehicle mass not exceeding 2 000 kg | 25% |
| 8702.20.90 | Other | 20% |
| 8702.20.81 | Other, of a vehicle mass not exceeding 2 000 kg: with a value for ad valorem customs duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver | 25% |
| 8702.20.87 | Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver | 20% |
| 8702.30 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | |
| 8702.30.81 | Other, of a vehicle mass not exceeding 2 000 kg: with a value for ad valorem customs duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver | 25% |
| 8702.30.85 | Other, of a vehicle mass not exceeding 2 000 kg | 25% |
| 8702.30.90 | Other | 20% |
| 8702.30.87 | Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver | 20% |
| 8702.40 | With only electric motor for propulsion: | |
| 8702.40.90 | Other | 20% |
| 8702.40.85 | Other, of a vehicle mass not exceeding 2 000 kg | 25% |
| 8702.40.81 | Other, of a vehicle mass not exceeding 2000 kg: with a value for ad valorem customs duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver | 25% |
| 8702.40.87 | Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver | 20% |
| 8702.90 | Other: | |
| 8702.90.87 | Other, of a vehicle mass exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes of less than R130 000; or vehicles for the transport of 14 persons or more, including the driver | 20% |
| 8702.90.90 | Other | 20% |
| 8702.90.85 | Other, of a vehicle mass not exceeding 2 000 kg | 25% |
| 8702.90.81 | Other, of a vehicle mass not exceeding 2 000 kg: with a value for ad valorem customs duty purposes or ad valorem excise duty purposes not exceeding R130 000; or vehicles for the transport of 14 persons or more, including the driver | 25% |
| 87.03 | Motor cars and other motor vehicles principally designed for the transport of persons (excluding those of heading 87.02), including station wagons and racing cars: | |
| 8703.10 | Vehicles specially designed for travelling on snow; golf cars and similar vehicles | free |
| 8703.2 | Other vehicles, with only spark-ignition internal combustion piston engine: | |
| 8703.21.27 | Ambulances | 25% |
| 8703.21.23 | Vehicles of the open body tubular frame type, with an engine capacity not exceeding 250 cm³ and a vehicle mass not exceeding 250 kg | free |
| 8703.21.25 | Hearses | 20% |
| 8703.21 | Of a cylinder capacity not exceeding 1 000 cm³: | |
| 8703.21.90 | Other | 25% |
| 8703.22 | Of a cylinder capacity exceeding 1 000 cm³ but not exceeding 1 500 cm³: | |
| 8703.21.75 | Other, with a vehicle mass exceeding 250 kg but not exceeding 800 kg | free |
| 8703.21.60 | Vehicles with motorcycle-type handlebars and hand-operated controls | free |
| 8703.22.25 | Hearses | 20% |
| 8703.22.27 | Ambulances | 25% |
| 8703.21.70 | Six or eight-wheeled vehicles, chain-driven and operated through an integral gearbox and differential unit | free |
| 8703.23 | Of a cylinder capacity exceeding 1 500 cm³ but not exceeding 3 000 cm³: | |
| 8703.22.90 | Other | 25% |
| 8703.23.25 | Hearses | 20% |
| 8703.23.27 | Ambulances | 25% |
| 8703.24.25 | Hearses | 20% |
| 8703.24.27 | Ambulances | 25% |
| 8703.23.90 | Other | 25% |
| 8703.24 | Of a cylinder capacity exceeding 3 000 cm³: | |
| 8703.24.90 | Other | 25% |
| 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: | |
| 8703.31.27 | Ambulances | 25% |
| 8703.31.25 | Hearses | 20% |
| 8703.31.90 | Other | 25% |
| 8703.32.27 | Ambulances | 25% |
| 8703.31.80 | Six or eight-wheeled vehicles with skid steering systems, chain-driven and operated through an integral gearbox and differential unit, of a vehicle mass exceeding 600 kg and of a cylinder capacity not exceeding 1 000 cm³ | free |
| 8703.31.85 | Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg | free |
| 8703.32.25 | Hearses | 20% |
| 8703.31.70 | Of a vehicle mass not exceeding 600 kg (excluding hearses) | free |
| 8703.32 | Of a cylinder capacity exceeding 1 500 cm³ but not exceeding 2 500 cm³: | |
| 8703.32.90 | Other | 25% |
| 8703.33.25 | Hearses | 20% |
| 8703.33.27 | Ambulances | 25% |
| 8703.33 | Of a cylinder capacity exceeding 2 500 cm³: | |
| 8703.33.90 | Other | 25% |
| 8703.40.25 | Hearses | 20% |
| 8703.40.27 | Ambulances with a cylinder capacity not exceeding 1 000 cm³ | 25% |
| 8703.40.31 | Other with a cylinder capacity not exceeding 1 000 cm³ | 25% |
| 8703.40.29 | Other ambulances | 25% |
| 8703.40 | Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, excluding those capable of being charged by plugging to external source of electric power: | |
| 8703.40.90 | Other | 25% |
| 8703.40.75 | Other, with a vehicle mass exceeding 250 kg but not exceeding 800 kg | free |
| 8703.50.25 | Hearses | 20% |
| 8703.50.27 | Ambulances | 25% |
| 8703.50 | Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, excluding those capable of being charged by plugging to external source of electric power: | |
| 8703.50.90 | Other | 25% |
| 8703.50.85 | Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg | free |
| 8703.60.25 | Hearses | 20% |
| 8703.60.27 | Ambulances of a cylinder capacity not exceeding 1 000 cm³ | 25% |
| 8703.60.31 | Other with a cylinder capacity not exceeding 1 000 cm³ | 25% |
| 8703.60.29 | Other ambulances | 25% |
| 8703.60 | Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: | |
| 8703.60.75 | Other, with a vehicle mass exceeding 250 kg but not exceeding 800 kg | free |
| 8703.60.90 | Other | 25% |
| 8703.70.25 | Hearses | 20% |
| 8703.70.27 | Ambulances | 25% |
| 8703.70 | Other vehicles, with both compression-ignition internal combustion 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: | |
| 8703.70.85 | Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg | free |
| 8703.70.90 | Other | 25% |
| 8703.80.25 | Hearses | 20% |
| 8703.80.27 | Ambulances | 25% |
| 8703.80 | Other vehicles, with only electric motor for propulsion: | |
| 8703.80.31 | With a vehicle mass not exceeding 800 kg | free |
| 8703.80.90 | Other | 25% |
| 8703.90.27 | Ambulances | 25% |
| 8703.90 | Other: | |
| 8703.90.25 | Hearses | 20% |
| 8703.90.90 | Other | 25% |
| 87.04 | Motor vehicles for the transport of goods: | |
| 8704.10.25 | Other, with G.V.M. not exceeding 50 t | 10% |
| 8704.10.20 | Articulated dumpers with G.V.M. not exceeding 50t, as defined in Additional Note 7 to Chapter 87 | 10% |
| 8704.10.30 | Articulated dumpers with a G.V.M. exceeding 50t, as defined in Additional Note 7 to Chapter 87 | 10% |
| 8704.10 | Dumpers designed for off-highway use: | |
| 8704.10.90 | Other | free |
| 8704.2 | Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| 8704.21.10 | Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines | free |
| 8704.21 | G.V.M. not exceeding 5 t: | |
| 8704.21.40 | Off-the-road logging trucks | 10% |
| 8704.21.81 | Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.22.20 | Off-the-road logging trucks | 10% |
| 8704.21.70 | Other, of a vehicle mass not exceeding 600 kg | free |
| 8704.22.10 | Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines | free |
| 8704.21.90 | Other | 20% |
| 8704.21.83 | Other (excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.21.77 | Other, with a vehicle mass exceeding 600 kg but not exceeding 1 100 kg | free |
| 8704.21.75 | Other, with an engine capacity not exceeding 1 000 cm³ (excluding the vehicles of subheading 8704.21.77) | 25% |
| 8704.22 | G.V.M. exceeding 5 t but not exceeding 20 t: | |
| 8704.23 | G.V.M. exceeding 20 t: | |
| 8704.23.20 | Off-the-road logging trucks | 10% |
| 8704.22.90 | Other | 20% |
| 8704.23.10 | Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines | 10% |
| 8704.23.90 | Other | 20% |
| 8704.3 | Other, with only spark-ignition internal combustion piston engine: | |
| 8704.31.30 | Off-the-road logging trucks | 10% |
| 8704.31 | G.V.M. not exceeding 5 t: | |
| 8704.31.50 | Three-wheeled vehicles with motorcycle type steering systems and engines of a cylinder capacity not exceeding 550 cm³ , and equipped with motor vehicle type differentials and reverse gears | free |
| 8704.31.81 | Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.32 | G.V.M. exceeding 5 t: | |
| 8704.31.90 | Other | 20% |
| 8704.32.10 | Off-the-road logging trucks | 10% |
| 8704.31.70 | Other (excluding off-the-road logging trucks and three-wheeled vehicles) of a vehicle mass not exceeding 600 kg | free |
| 8704.31.83 | Other ( excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.31.75 | Other, with an engine capacity not exceeding 1 000 cm³ (excluding the vehicles of subheading 8704.31.77) | 25% |
| 8704.31.77 | Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg | free |
| 8704.32.90 | Other | 20% |
| 8704.4 | Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: | |
| 8704.41.10 | Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines | free |
| 8704.41.40 | Off-the-road logging trucks | 10% |
| 8704.41 | G.V.M. not exceeding 5 t: | |
| 8704.41.81 | Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.41.75 | Other, with an engine capacity not exceeding 1 000 cm³ (excluding the vehicles of subheading 8704.41.77) | 25% |
| 8704.41.83 | Other (excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.42 | G.V.M. exceeding 5 t but not exceeding 20 t: | |
| 8704.42.20 | Off-the-road logging | 10% |
| 8704.42.10 | Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines | free |
| 8704.41.70 | Other, of a vehicle mass not exceeding 600 kg | free |
| 8704.41.90 | Other | 20% |
| 8704.41.77 | Other, with a vehicle mass exceeding 600 kg but not exceeding 1 100 kg | free |
| 8704.43.10 | Shuttle cars for use in underground mines; low construction flame- proof vehicles, equipped with control mechanisms both in the front and at the rear, for use in underground mines | 10% |
| 8704.42.90 | Other | 20% |
| 8704.43.20 | Off-the-road logging trucks | 10% |
| 8704.43 | G.V.M. exceeding 20 t: | |
| 8704.43.90 | Other | 20% |
| 8704.5 | Other, both with spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | |
| 8704.51.30 | Off-the-road logging trucks | 10% |
| 8704.51 | G.V.M. not exceeding 5 t: | |
| 8704.51.83 | Other ( excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.51.77 | Other, with a vehicle mass exceeding 600 kg but not exceeding 800 kg | free |
| 8704.52 | G.V.M. exceeding 5 t: | |
| 8704.52.10 | Off-the-road logging trucks | 10% |
| 8704.51.50 | Three-wheeled vehicles with motorcycles type steering systems and 3 engines of a cylinder capacity not exceeding 550 cm , and equipped with motor vehicles type differentials and reverse gears | free |
| 8704.51.70 | Other (excluding off-the-road logging trucks and three-wheeled vehicles) of a vehicle mass not exceeding 600 kg 3 | free |
| 8704.51.81 | Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.51.90 | Other | 20% |
| 8704.51.75 | Other, with an engine capacity not exceeding 1 000 cm (excluding the vehicles of subheading 8704.31.77) | 25% |
| 8704.52.90 | Other | 20% |
| 8704.60.30 | Other, double-cab, of a mass not exceeding 2 000 kg or a G.V.M not exceeding 3 500 kg or of a mass not exceeding 1 600 kg or a G.V.M not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.60.10 | With a vehicle mass not exceeding 800 kg | free |
| 8704.60.07 | Off-the-road logging trucks | 10% |
| 8704.60 | Other with only electric motor for propulsion: | |
| 8704.60.05 | Golf carts, pedestrian type | free |
| 8704.60.40 | Other, (excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a GVM not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a GVM not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.60.90 | Other | 20% |
| 8704.90 | Other: | |
| 8704.90.83 | Other (excluding double-cab), of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 8704.90.90 | Other | 20% |
| 8704.90.81 | Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis fitted with a cab | 25% |
| 87.05 | Special purpose motor vehicles (excluding 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 | Crane lorries | free |
| 8705.20 | Mobile drilling derricks | free |
| 8705.30 | Fire fighting vehicles | free |
| 8705.40 | Concrete-mixer lorries | free |
| 8705.90 | Other | free |
| 8706.00.20 | Other | 20% |
| 8706.00 | Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05: | |
| 8706.00.15 | Other, of a vehicle mass not exceeding 1 600 kg or of a G.V.M. not exceeding 3 500 kg | 25% |
| 8706.00.05 | Of a vehicle mass not exceeding 1 600 kg or of a G.V.M. not exceeding 3 500 kg, for the vehicles of heading 8704.10 | 25% |
| 87.07 | Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05: | |
| 8707.10 | For the vehicles of heading 87.03 | 25% |
| 8707.90 | Other | 20% |
| 87.08 | Parts and accessories of the motor vehicles of headings 87.01 to 87.05: | |
| 8708.10 | Bumpers and parts thereof | 20% |
| 8708.2 | Other parts and accessories of bodies (including cabs): | |
| 8708.21 | Safety seat belts | 20% |
| 8708.22.10 | Front windscreens (windshields) | 30% |
| 8708.22 | Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter: | |
| 8708.22.90 | Other | 20% |
| 8708.29 | Other | 20% |
| 8708.30.09 | Other mounted brake linings | 20% |
| 8708.30.17 | Disc brake calliper mechanisms and brake drum assemblies (excluding those identifiable for use solely or principally with tractors not being road tractors) | 20% |
| 8708.30.23 | Other, of unmachined cast metal | 10% |
| 8708.30 | Brakes and servo-brakes; parts thereof: | |
| 8708.30.15 | Parts (excluding brake drums) of air brakes, vacuum brakes, hydraulic-air brakes or hydraulic-vacuum brakes, suitable for use with heavy motor vehicles | free |
| 8708.30.13 | Other brake drums | 20% |
| 8708.30.19 | Hydrodynamic braking apparatus, suitable for coupling directly to motor vehicle gearboxes or propeller shafts | free |
| 8708.30.05 | Other mounted brake linings, identifiable for use with air brakes, vacuum brakes, hydraulic air-brakes or hydraulic-vacuum brakes, suitable for use with heavy motor vehicles | 30% |
| 8708.30.11 | Brake drums, of unmachined cast metal | 10% |
| 8708.30.03 | Disc brake pads, mounted | 30% |
| 8708.30.21 | Other, identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.30.90 | Other | 20% |
| 8708.40.10 | Identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.40 | Gear boxes and parts thereof: | |
| 8708.40.20 | Fully automatic gear boxes of a mass not exceeding 475 kg | free |
| 8708.40.90 | Other | 20% |
| 8708.40.70 | Other parts | 20% |
| 8708.40.60 | Other parts of unmachined cast metal | 10% |
| 8708.50.20 | Drive-axles, of the rigid integral housing type, with a crown wheel or ring gear of a diameter not exceeding 205 mm | 20% |
| 8708.50.10 | Wheel hubs (excluding those of unmachined cast metal) | 20% |
| 8708.50.30 | Constant-velocity (CV) joints | free |
| 8708.50 | Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: | |
| 8708.50.70 | Other, identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.50.80 | Other, of unmachined cast metal | 10% |
| 8708.50.90 | Other | 20% |
| 8708.50.60 | Bearing housings incorporating bearings | free |
| 8708.50.85 | Other parts of drive axles | 20% |
| 8708.70.21 | Of a kind used on motor cars | 20% |
| 8708.70.23 | Of a kind used on busses or lorries | 20% |
| 8708.70.31 | Of a kind used on motor cars | 20% |
| 8708.70.39 | Other | 20% |
| 8708.70.2 | Road wheels fitted with tyres; wheel rims fitted with tyres: | |
| 8708.70.19 | Other | free |
| 8708.70.33 | Of a kind used on busses or lorries | 20% |
| 8708.70 | Road wheels and parts and accessories thereof: | |
| 8708.70.15 | Road wheels not fitted with tyres | free |
| 8708.70.29 | Other | 20% |
| 8708.70.3 | Road wheels not fitted with tyres; wheel rims not fitted with tyres: | |
| 8708.70.11 | Road wheels fitted with tyres | free |
| 8708.70.1 | Identifiable for use solely or principally with tractors (excluding road tractors): | |
| 8708.70.90 | Other | 20% |
| 8708.80 | Suspension systems and parts thereof (including shock absorbers): | |
| 8708.80.30 | Air springs | free |
| 8708.80.20 | Other shock absorbers and parts thereof | 5% |
| 8708.80.10 | McPherson struts and McPherson strut inserts or cartridges, and parts thereof | 10% |
| 8708.80.40 | Other parts identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.80.50 | Parts of unmachined cast metal | 10% |
| 8708.80.90 | Other | 20% |
| 8708.9 | Other parts and accessories: | |
| 8708.91.10 | Radiators | 20% |
| 8708.91.30 | Parts of unmachined cast metal | 10% |
| 8708.91.20 | Parts identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.91 | Radiators and parts thereof: | |
| 8708.92.10 | Identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.92.20 | Other parts | 20% |
| 8708.92.15 | Parts of unmachined cast metal | 10% |
| 8708.92 | Silencers (mufflers) and exhaust pipes; parts thereof: | |
| 8708.91.90 | Other parts | 20% |
| 8708.92.90 | Other | 20% |
| 8708.93 | Clutches and parts thereof: | |
| 8708.93.25 | Clutch cover assemblies (excluding parts thereof), incorporating pressure plates with an outside diameter not exceeding 300 mm | 20% |
| 8708.93.10 | Identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.93.55 | Clutch driven plates (excluding parts thereof), with an outside diameter not exceeding 300 mm | 20% |
| 8708.94 | Steering wheels, steering columns and steering boxes; parts thereof: | |
| 8708.94.50 | Other parts | 20% |
| 8708.93.90 | Other | 20% |
| 8708.93.80 | Other, unmachined cast metal | 10% |
| 8708.94.40 | Other, unmachined cast metal | 10% |
| 8708.94.10 | Identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.94.20 | Rack and pinion steering assemblies (excluding power-assisted types and those of subheading 8708.94.10) | free |
| 8708.95 | Safety airbags with inflater system; parts thereof | 20% |
| 8708.94.90 | Other | 20% |
| 8708.99.10 | Assembled chassis frames and parts thereof | 20% |
| 8708.99.30 | Other heaters and ventilating units | 20% |
| 8708.99 | Other: | |
| 8708.99.20 | Blower or ram type heaters and ventilating units, identifiable for use solely or principally with motor vehicles with water-cooled engines | 5% |
| 8708.99.05 | Conversion kits, consisting of accelerator and brake hand controls, whether or not presented with an automatic clutch control | free |
| 8708.99.50 | Safety belt reels with locking devices, and parts thereof | free |
| 8708.99.40 | Track link assemblies, with or without shoes and parts thereof; track pins and bushes | free |
| 8708.99.60 | Other, identifiable for use solely or principally with tractors (excluding road tractors) | free |
| 8708.99.90 | Other | 20% |
| 8708.99.70 | Other, unmachined cast metal | 10% |
| 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 or the type used on railway station platforms; parts of the foregoing vehicles: | |
| 8709.1 | Vehicles: | |
| 8709.11 | Electrical | free |
| 8709.19 | Other | free |
| 8709.90 | Parts | free |
| 8710.00 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | free |
| 87.11 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars: | |
| 8711.10 | With internal combustion piston engine of a cylinder capacity not exceeding 50 cm³ | free |
| 8711.20.10 | With an engine of a cylinder capacity of less than 200 cm³ | free |
| 8711.20 | With internal combustion piston engine of a cylinder capacity exceeding 50 cm³ but not exceeding 250 cm³: | |
| 8711.20.90 | Other | free |
| 8711.30 | With internal combustion piston engine of a cylinder capacity exceeding 250 cm³ but not exceeding 500 cm³ | free |
| 8711.40 | With internal combustion piston engine of a cylinder capacity exceeding 500 cm³ but not exceeding 800 cm³ | free |
| 8711.50 | With internal combustion piston engine of a cylinder capacity exceeding 800 cm³ | free |
| 8711.60 | With electric motor for propulsion | free |
| 8711.90.30 | Other, of a cylinder capacity exceeding 800 cm³ | free |
| 8711.90.20 | Other, of a cylinder capacity of 200 cm³ or more but not exceeding 800 cm³ | free |
| 8711.90 | Other: | |
| 8711.90.10 | Side-cars | free |
| 8711.90.90 | Other | free |
| 8712.00 | Bicycles and other cycles (including delivery tri-cycles), not motorised: | |
| 8712.00.10 | Bicycles | 15% |
| 8712.00.90 | Other | free |
| 87.13 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled: | |
| 8713.10 | Not mechanically propelled | free |
| 8713.90 | Other | free |
| 87.14 | Parts and accessories of vehicles of headings 87.11 to 87.13: | |
| 8714.10 | Of motorcycles (including mopeds): | |
| 8714.10.10 | Rims fitted with tyres | free |
| 8714.10.90 | Other | free |
| 8714.20 | Of carriages for disabled persons | free |
| 8714.9 | Other: | |
| 8714.91 | Frames and forks, and parts thereof | free |
| 8714.92 | Wheel rims and spokes: | |
| 8714.92.10 | Rims fitted with tyres | free |
| 8714.93 | Hubs (excluding coaster braking hubs and hub brakes), and free- wheel sprocket-wheels | free |
| 8714.92.90 | Other | free |
| 8714.94 | Brakes, including coaster braking hubs and hub brakes, and parts thereof | free |
| 8714.95 | Saddles | free |
| 8714.96 | Pedals and crank-gear, and parts thereof | free |
| 8714.99 | Other | free |
| 8715.00 | Baby carriages and parts thereof | 20% |
| 87.16 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof: | |
| 8716.10 | Trailers and semi-trailers of the caravan type, for housing or camping | 15% |
| 8716.20 | Self-loading or self-unloading trailers and semi-trailers for agricultural purposes | 15% |
| 8716.3 | Other trailers and semi-trailers for the transport of goods: | |
| 8716.31 | Tanker trailers and tanker semi-trailers | 15% |
| 8716.39 | Other | 15% |
| 8716.40 | Other trailers and semi-trailers | 15% |
| 8716.80 | Other vehicles: | |
| 8716.80.10 | Wheelbarrows | 15% |
| 8716.80.90 | Other | 15% |
| 8716.90.30 | Other, of wheelbarrows | 15% |
| 8716.90.20 | Road wheels fitted with tyres; wheel rims fitted with tyres | 15% |
| 8716.90.40 | Automatic slack adjusters | free |
| 8716.90.10 | Airsprings | free |
| 8716.90 | Parts: | |
| 8716.90.90 | Other | 15% |
Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.

