# Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Chapter 87: VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF

Extent: E+W+S+N.I.

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
8701
Tractors (other than tractors of heading No 8709)
870110
Pedestrian-controlled tractors
87011010
Of a power not exceeding 4 kW
12
4,1
p/st
87011090
Of a power exceeding 4 kW
12
4,1
p/st
870120
Road tractors for semi-trailers
87012010
New
20
19,2
p/st
87012090
Used
20
19,2
p/st
87013000
Track-laying tractors
20
8,8
p/st
870190
Other
Agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled
New, of an engine power
87019011
Not exceeding 18 kW
20
6,8
p/st
87019015
Exceeding 18 kW but not exceeding 25 kW
20
6,8
p/st
87019021
Exceeding 25 kW but not exceeding 37 kW
20
6,8
p/st
87019025
Exceeding 37 kW but not exceeding 59 kW
20
6,8
p/st
87019031
Exceeding 59 kW but not exceeding 75 kW
20
6,8
p/st
87019035
Exceeding 75 kW but not exceeding 90 kW
20
6,8
p/st
87019039
Exceeding 90 kW
20
6,8
p/st
87019050
Used
20
6,8
p/st
87019090
Other
20
10,2
p/st
8702
Motor vehicles for the transport of ten or more persons, including the driver
870210
With compression-ignition internal combustion piston engine (diesel or semi-diesel)
Of a cylinder capacity exceeding 2 500 cm3
87021011
New
29
19,2
p/st
87021019
Used
29
19,2
p/st
Of a cylinder capacity not exceeding 2 500 cm3
87021091
New
29
10,8
p/st
87021099
Used
29
10,8
p/st
870290
Other
With spark-ignition internal combustion piston engine
Of a cylinder capacity exceeding 2 800 cm3
87029011
New
29
19,2
p/st
87029019
Used
29
19,2
p/st
Of a cylinder capacity not exceeding 2 800 cm3
87029031
New
29
10,8
p/st
87029039
Used
29
10,8
p/st
87029090
With other engines
25
12
p/st
8703
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No 8702), including station wagons and racing cars
870310
Vehicles specially designed for travelling on snow; golf cars and similar vehicles
87031010
With compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine
29
10
p/st
87031090
With other engines
25
12
p/st
Other vehicles, with spark-ignition internal combustion reciprocating piston engine
870321
Of a cylinder capacity not exceeding 1 000 cm3
87032110
New
29
10
p/st
87032190
Used
29
10
p/st
870322
Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3
New
87032211
Motor caravans
29
10
p/st
87032219
Other
29
10
p/st
87032290
Used
29
10
p/st
870323
Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3
New
87032311
Motor caravans
29
10
p/st
87032319
Other
29
10
p/st
87032390
Used
29
10
p/st
870324
Of a cylinder capacity exceeding 3 000 cm3
87032410
New
29
10
p/st
87032490
Used
29
10
p/st
Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel)
870331
Of a cylinder capacity not exceeding 1 500 cm3
87033110
New
29
10
p/st
87033190
Used
29
10
p/st
870332
Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3
New
87033211
Motor caravans
29
10
p/st
87033219
Other
29
10
p/st
87033290
Used
29
10
p/st
870333
Of a cylinder capacity exceeding 2 500 cm3
New
87033311
Motor caravans
29
10
p/st
87033319
Other
29
10
p/st
87033390
Used
29
10
p/st
870390
Other
87039010
With electric motors
25
12
p/st
87039090
Other
29
10
p/st
8704
Motor vehicles for the transport of goods
870410
Dumpers designed for off-highway use
With compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine
87041011
With compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2 500 cm3, or with spark-ignition internal combustion piston engine of a cylinder capacity exceeding 2 800 cm3
28
13,6
p/st
87041019
Other
22
4,8
p/st
87041090
Other
25
8
p/st
Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel)
870421
Of a gross vehicle weight not exceeding 5 tonnes
87042110
Specially designed for the transport of highly radioactive materials (Euratom)
10
4,9
p/st
Other
With engines of a cylinder capacity exceeding 2 500 cm3
87042131
New
28
22
p/st
87042139
Used
28
22
p/st
With engines of a cylinder capacity not exceeding 2 500 cm3
87042191
New
28
10,8
p/st
87042199
Used
28
10,8
p/st
870422
Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes
87042210
Specially designed for the transport of highly radioactive materials (Euratom)
10
4,9
p/st
Other
87042291
New
28
22
p/st
87042299
Used
28
22
p/st
870423
Of a gross vehicle weight exceeding 20 tonnes
87042310
Specially designed for the transport of highly radioactive materials (Euratom)
10
4,9
p/st
Other
87042391
New
28
22
p/st
87042399
Used
28
22
p/st
Other, with spark-ignition internal combustion piston engine
870431
Of a gross vehicle weight not exceeding 5 tonnes
87043110
Specially designed for the transport of highly radioactive materials (Euratom)
10
4,9
p/st
Other
With engines of a cylinder capacity exceeding 2 800 cm3
87043131
New
28
22
p/st
87043139
Used
28
22
p/st
With engines of a cylinder capacity not exceeding 2 800 cm3
87043191
New
28
10,8
p/st
87043199
Used
28
10,8
p/st
870432
Of a gross vehicle weight exceeding 5 tonnes
87043210
Specially designed for the transport of highly radioactive materials (Euratom)
10
4,9
p/st
Other
87043291
New
28
22
p/st
87043299
Used
28
22
p/st
87049000
Other
25
10
p/st
8705
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)
87051000
Crane lorries
25
5,7
p/st
87052000
Mobile drilling derricks
25
5,7
p/st
87053000
Fire fighting-vehicles
25
5,7
p/st
87054000
Concrete-mixer lorries
25
5,7
p/st
870590
Other
87059010
Breakdown lorries
25
5,7
p/st
87059030
Concrete-pumping vehicles
25
5,7
p/st
87059090
Other
25
5,7
p/st
870600
Chassis fitted with engines, for the motor vehicles of heading Nos 8701 to 8705
Chassis for tractors falling within heading No 8701; chassis for motor vehicles falling within heading No 8702, 8703 or 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity exceeding 2 800 cm3
87060011
For vehicles of heading No 8702 or 8704
29
19,8
p/st
87060019
Other
29
8,6
p/st
Other
87060091
For vehicles of heading No 8703
29
6,1
p/st
87060099
Other
29
10,8
p/st
8707
Bodies (including cabs), for the motor vehicles of heading Nos 8701 to 8705
870710
For the vehicles of heading No 8703
87071010
For industrial assembly purposes
24
6,4
p/st
87071090
Other
24
8
p/st
870790
Other
87079010
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Special purpose motor vehicles of heading No 8705
24
6,4
p/st
87079090
Other
24
8
p/st
8708
Parts and accessories of the motor vehicles of heading Nos 8701 to 8705
870810
Bumpers and parts thereof
87081010
For the industrial assembly of:
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87081090
Other
19
6,4
—
Other parts and accessories of bodies (including cabs)
870821
Safety seat belts
87082110
For the industrial assembly of:
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
p/st
87082190
Other
19
6,4
p/st
870829
Other
87082910
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87082990
Other
19
6,4
—
Brakes and servo-brakes and parts thereof
870831
Mounted brake linings
87083110
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
Other
87083191
For disc brakes
19
6,4
—
87083199
Other
19
6,4
—
870839
Other
87083910
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87083990
Other
19
6,9
—
870840
Gear boxes
87084010
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87084090
Other
19
6,4
—
870850
Drive-axles with differential, whether or not provided with other transmission components
87085010
For the industrial assembly of:
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87085090
Other
19
6,4
—
870860
Non-driving axles and parts thereof
87086010
For the industrial assembly of:
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
Other
87086091
Of closed-die forged steel
19
6,4
—
87086099
Other
19
6,4
—
870870
Road wheels and parts and accessories thereof
87087010
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), with a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine with a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
Other
87087050
Wheels of aluminium; parts and accessories of wheels, of aluminium
19
6,4
—
87087091
Wheel centres in star form, cast in one piece, of iron or steel
19
4,5
—
87087099
Other
19
6,4
—
870880
Suspension shock-absorbers
87088010
For the industrial assembly of:
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87088090
Other
19
6,4
—
Other parts and accessories
870891
Radiators
87089110
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87089190
Other
19
6,4
—
870892
Silencers and exhaust pipes
87089210
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87089290
Other
19
6,4
—
870893
Clutches and parts thereof
87089310
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87089390
Other
19
6,4
—
870894
Steering wheels, steering columns and steering boxes
87089410
For the industrial assembly of:
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
87089490
Other
19
6,4
—
870899
Other
87089910
For the industrial assembly of:
Pedestrian-controlled tractors falling within subheading 8701 10;
Vehicles of heading No 8703;
Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3;
Vehicles of heading No 8705
19
4,5
—
Other
87089930
Anti roll bars
19
6,4
—
87089950
Other torsion bars
19
6,4
—
Other
87089992
Of closed-die forged steel
19
6,4
—
87089998
Other
19
6,2
—
8709
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
870911
Electrical
87091110
Specially designed for the transport of highly radioactive materials (Euratom)
10
3,4
p/st
87091190
Other
22
5,6
p/st
870919
Other
87091910
Specially designed for the transport of highly radioactive materials (Euratom)
10
3,4
p/st
87091990
Other
22
5,6
p/st
870990
Parts
87099010
Of cast iron or cast steel
20
4,9
—
87099090
Other
20
4,9
—
87100000
Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles
10
3,4
—
8711
Motor-cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
87111000
With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cm3
26
8,8
p/st
871120
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3
87112010
Scooters
26
8,8
p/st
Other, of a cylinder capacity
87112091
Exceeding 50 cm3 but not exceeding 80 cm3
26
8,8
p/st
87112093
Exceeding 80 cm3 but not exceeding 125 cm3
26
8,8
p/st
87112098
Exceeding 125 cm3 but not exceeding 250 cm3
26
8,8
p/st
871130
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cm3 but not exceeding 500 cm3
87113010
Of a cylinder capacity exceeding 250 cm3 but not exceeding 380 cm3
26
8,4
p/st
87113090
Of a cylinder capacity exceeding 380 cm3 but not exceeding 500 cm3
26
8,4
p/st
87114000
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cm3 but not exceeding 800 cm3
26
8,4
p/st
87115000
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cm3
26
8,4
p/st
87119000
Other
26
8,4
p/st
871200
Bicycles and other cycles (including delivery tricycles), not motorized
87120010
Without ball bearings
21
16,6
p/st
Other
87120030
Bicycles
21
16,6
p/st
87120080
Other
21
16,6
p/st
8713
Invalid carriages, whether or not motorized or otherwise mechanically propelled
87131000
Not mechanically propelled
18
3,9
—
87139000
Other
18
3,9
—
8714
Parts and accessories of vehicles of heading Nos 8711 to 8713
Of motor-cycles (including mopeds)
87141100
Saddles
24
5,5
p/st
87141900
Other
24
5,5
—
87142000
Of invalid carriages
20
6,4
—
Other
871491
Frames and forks, and parts thereof
87149110
Frames
20
7,3
p/st
87149130
Front forks
20
7,3
p/st
87149190
Parts
20
7,3
—
871492
Wheel rims and spokes
87149210
Rims
20
7,3
p/st
87149290
Spokes
20
7,3
—
871493
Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels
87149310
Hubs without free-wheel or braking device
20
7,3
p/st
87149390
Free-wheel sprocket-wheels
20
7,3
—
871494
Brakes, including coaster braking hubs and hub brakes, and parts thereof
87149410
Coaster braking hubs and hub brakes
20
7,3
p/st
87149430
Other brakes
20
7,3
—
87149490
Parts
20
7,3
—
87149500
Saddles
20
7,3
—
871496
Pedals and crank-gear, and parts thereof
87149610
Pedals
20
7,3
pa
87149630
Crank-gear
20
7,3
—
87149690
Parts
20
7,3
—
871499
Other
87149910
Handlebars
20
7,3
p/st
87149930
Luggage carriers
20
7,3
p/st
87149950
Derailleur gears
20
7,3
—
87149990
Other; parts
20
7,3
—
871500
Baby carriages and parts thereof
87150010
Baby carriages
18
4,5
p/st
87150090
Parts
18
4,5
—
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
871610
Trailers and semi-trailers of the caravan type, for housing or camping
87161010
Folding caravans
20
4,8
p/st
Other, of a weight
87161091
Not exceeding 750 kg
20
4,8
p/st
87161094
Exceeding 750 kg but not exceeding 1 600 kg
20
4,8
p/st
87161096
Exceeding 1 600 kg but not exceeding 3 500 kg
20
4,8
p/st
87161099
Exceeding 3 500 kg
20
4,8
p/st
871620
Self-loading or self-unloading trailers and semi-trailers for agricultural purposes
87162010
Manure spreaders
20
4,8
p/st
87162090
Other
20
4,8
p/st
Other trailers and semi-trailers for the transport of goods
87163100
Tanker trailers and tanker semi-trailers
20
4,8
p/st
871639
Other
87163910
Specially designed for the transport of highly radioactive materials (Euratom)
10
4,8
p/st
Other
New
87163930
Semi-trailers
20
4,8
p/st
Other
87163951
With a single axle
20
4,8
p/st
87163959
Other
20
4,8
p/st
87163980
Used
20
4,8
p/st
87164000
Other trailers and semi-trailers
20
4,8
—
87168000
Other vehicles
14
3,6
—
871690
Parts
87169010
Chassis
15
3,9
—
87169030
Bodies
15
3,9
—
87169050
Axles
15
3,9
—
87169090
Other parts
15
3,9
—

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Source: https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/87 (the official version)
Page: https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-87
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.