Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697706094856.pdf (Dominica)
CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF Notes.

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This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
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.

Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.

Heading 87.12 includes all children's bicycles.

Other children's cycles fall in heading 95.03.


583 HS CET PR1 DESCRIPTION OF GOODS DUTY RATE UNIT SITC REV Tractors (other than tractors of heading 87.09).
- Single axle tractors: - - - For use in agriculture - - - Other - Road tractors for semi-trailers - Track-laying tractors: - - - For use in agriculture - - - Other - Other, of an engine power: - - Not exceeding 18 kW - - - For use in agriculture - - - Other - - Exceeding 18 kW but not exceeding 37 kW: - - - For use in agriculture - - - Other - - Exceeding 37 kW but not exceeding 75 kW: - - - For use in agriculture - - - Other - - Exceeding 75 kW but not exceeding 130 kW - - - For use in agriculture - - - Other - - Exceeding 130 kW: - - - For use in agriculture - - - Other Motor vehicles for the transport of ten or more persons, including the driver.
- - With only compression ignition internal combustion piston engine (diesel or semi- diesel): - - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority: - - - - Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) - - - - Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) 584 Free 5% 5% kg&u 722.411 kg&u 722.419 kg&u 783.2 Free 5% kg&u 722.31 kg&u 722.39 Free 5% kg&u 722.4911 kg&u 722.4919 Free 5% kg&u 722.4921 kg&u 722.4929 Free 5% kg&u 722.4931 kg&u 722.4939 Free 5% kg&u 722.4941 kg&u 722.4949 Free 5% kg&u 722.4951 kg&u 722.4959 5% kg&u 783.111 5% kg&u 783.113 HS CET PR1 DESCRIPTION OF GOODS - - - - Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver) - - - - Other - - Other: - - - - Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) - - - - Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) - - - - Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver) - - - - Other - With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority: - - - Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver) - - - Other - - Other: -
 - - Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) 585 DUTY RATE 5% UNIT SITC REV 4 kg&u 783.115 5% kg&u 783.119 10% kg&u 783.112 10% kg&u 783.114 10% kg&u 783.116 10% kg&u 783.119 5% kg&u 783.111 5% kg&u 783.113 5% kg&u 783.115 5% kg&u 783.119 10% kg&u 783.112 10% kg&u 783.114 HS CET PR1 DESCRIPTION OF GOODS - - - Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver) - - - Other - With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority: - - - Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver) - - - Other - - Other: - - - Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver) - - - Other - With only electric motor for propulsion: - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority: - - - Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) - -
 - Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but 586 DUTY RATE 10% UNIT SITC REV 4 kg&u 783.116 10% kg&u 783.119 5% kg&u 783.111 5% kg&u 783.113 5% kg&u 783.115 5% kg&u 783.119 10% kg&u 783.112 10% kg&u 783.114 10% kg&u 783.116 10% kg&u 783.119 5% kg&u 783.111 5% kg&u 783.113 HS CET PR1 DESCRIPTION OF GOODS DUTY RATE UNIT SITC REV not exceeding 29 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver) - - - Other - - Other: - - - Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver) - - - Other - Other: - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority: - - - Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver) - - - Other - - Other: - - - Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver) - - - Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) 587 5% kg&u 783.115 5% kg&u 783.119 10% kg&u 783.112 10% kg&u 783.114 10% kg&u 783.116 10% kg&u 783.119 5% kg&u 783.111 5% kg&u 783.113 5% kg&u 783.115 5% kg&u 783.119 10% kg&u 783.112 10% kg&u 783.114 HS CET PR1
 DESCRIPTION OF GOODS - - - Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver) - - - Other 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.
- Vehicles specially designed for travelling on snow; golf cars and similar vehicles - Other vehicles, with only spark-ignition internal combustion reciprocating piston engine: - - Of a cylinder capacity not exceeding 1,000 cc: - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority New motor vehicles and used motor vehicles manufactured less than five years - - - Other - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority New motor vehicles and used motor vehicles manufactured less than five years - - - Other - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority - - - Other, of a cylinder capacity exceeding 1,500 cc but not exceeding 1,599 cc: 10 New motor vehicles and used motor vehicles 8703.23 20 8703.23 30 90 manufactured less than five years - - - Other - - - Other, of a cylinder capacity exceeding 1,599 cc but not exceeding 1,800 cc 588 DUTY RATE 10% UNIT SITC REV 4 kg&u 783.116 10% kg&u 783.119 20% kg&u 781.1 5% kg&u 781.211 20% kg&u 781.211 40% kg&u 781.219 5% kg&u 781.221 20% kg&u 781.221 40% kg&u 781.229 5% kg&u 781.231 kg&u 781.231 20% kg&u 781.232 40% 40% kg&u 781.232 kg&u 781.233 HS CET PR1 DESCRIPTION OF GOODS - - - Other, of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc - - - Other, of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc - - - Other, of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc - - Of a cylinder capacity exceeding 3,000 cc: - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority - - - Other - Other vehicles, with only
 compression- ignition internal combustion piston engine (diesel or semi-diesel): - - Of a cylinder capacity not exceeding 1,500 cc: - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority New motor vehicles and used motor vehicles manufactured less than five years - - - Other - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority - - Other: - - - Of a cylinder capacity exceeding 1,500cc but not exceeding 1,599cc: DUTY RATE 40% UNIT SITC REV 4 kg&u 781.234 40% kg&u 781.2341 40% kg&u 781.2349 5% kg&u 781.241 40% kg&u 781.249 5% kg&u 781.251 20% kg&u 781.259 40% kg&u 781.259 5% kg&u 781.261 8703.32 21 10 New motor vehicles and used motor vehicles 20% kg&u 781.262 8703.32 21 8703.32 22 90 8703.32 23 8703.32 24 8703.33 00 manufactured less than five years - - - Other - - - Of a cylinder capacity exceeding 1,599cc but not exceeding 1,800cc - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc - - - Other, of a cylinder capacity exceeding 2,500cc: 40% 40% kg&u 781.262 kg&u 781.263 40% kg&u 781.264 40% kg&u 781.2626 589 HS CET PR1 DESCRIPTION OF GOODS 8703.33 10 8703.33 90 8703.40 00 8703.50 00 8703.60 00 8703.70 00 8703.80 00 8703.90 00 87.04 8704.10 00 8704.20 00 8704.21 00 8704.21 10 8704.21 90 8704,22 00 - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority - - - Other - 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 - 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 Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power - 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 - Other vehicles, with only electric motor for propulsion - Other Motor vehicles for the transport of goods.
- Dumpers designed for off-highway use - Other, with compression-ignition internal combustion piston engine (diesel or semi- diesel): - - g.v.w not exceeding 5 tonnes: - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority - - - Other - - g.v.w exceeding 5 tonnes but not exceeding 20 tonnes: 590 DUTY RATE 5% UNIT SITC REV 4 kg&u 781.271 40% 40% kg&u 781.279 kg&u 781.281 40% kg&u 781.282 40% kg&u 781.283 40% kg&u 781.284 40% kg&u 781.285 40% kg&u 781.29 10% kg&u 782.11 5% kg&u 782.191 10% kg&u 782.192 HS CET PR1 DESCRIPTION OF GOODS - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority - - - Other - - g.v.w exceeding 20 tonnes: - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority - - - Other - Other, with spark-ignition internal combustion piston engine: - - g.v.w not exceeding 5 tonnes: - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority - - - Other - - g.v.w exceeding 5 tonnes: - - - Completely knocked down for assembly in plants approved for the purpose by the Competent Authority - - - Other - Other 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).
- Crane lorries - Mobile drilling derricks - Fire fighting vehicles - Concrete-mixer lorries - Other Chassis fitted with engines for the motor vehicles of headings 87.01 to 87.05.

- - - For the assembly of coaches and buses - - - For the motor vehicles of heading 87.01, 87.04 or 87.05 - - - Other Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05.
591 DUTY RATE 5% UNIT SITC REV 4 kg&u 782.193 10% kg&u 782.194 5% kg&u 782.195 10% kg&u 782.196 5% kg&u 782.197 10% kg&u 782.198 5% kg&u 782.1991 10% 10% kg&u 782.1992 kg&u 782.1999 5% 5% Free 5% 5% kg&u 782.21 kg&u 782.23 kg&u 782.25 kg&u 782.27 kg&u 782.29 5% 5% kg&u 784.11 kg&u 784.12 20% kg&u 784.19 HS CET PR1 DESCRIPTION OF GOODS - For the vehicles of heading 87.03 - Other: - - - For coaches and bus bodies - - - Other Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
- Bumpers and parts thereof - Other parts and accessories of bodies (including cabs): - - Safety seat belts - - Other - - Mounted brake linings: - - Brakes, servo-brakes and parts thereof - - - For tractors (mounted brake linings - - - Other (mounted brake lining for other vehicles) - - - For tractors - - - Other vehicles - Gear boxes and parts thereof: - - - For tractors - - - Other - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: - - - For tractors - - - Other - Road wheels and parts and accessories thereof: - - - For tractors - - - Other - Suspension systems and parts thereof (including shock-absorbers): - - - For tractors - - - Other - Other parts and accessories: - - Radiators and parts thereof: - - - For tractors - - - Other - - Silencers (mufflers) and exhaust pipes; parts thereof: - - - For tractors 592 DUTY RATE 5% UNIT SITC REV 4 kg&u 784.21 5% 5% kg&u 784.251 kg&u 784.259 30% kg 784.31 30% 30% kg kg 784.321 784.329 5% 30% 5% 30% 5% 30% kg kg kg kg kg kg 784.331 784.332 784.333 784.339 784.341 784.349 5% 30% kg kg 784.351 784.359 5% 30% kg kg 784.391 784.392 5% 30% kg kg 784.393 784.394 5% 30% kg kg 784.395 784.396 5% kg 784.397 HS CET PR1 DESCRIPTION OF GOODS - - - Other - - Clutches and parts thereof: - - - For tractors - - - Other - - Steering wheels, steering columns and steering boxes; parts thereof: - - - For tractors - - - Other - - Safety airbags with inflator system; parts thereof - - Other: - - - Compressed Natural Gas (CNG) systems - - - Other, for tractors - - - Other 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: - - Electrical - - Other - Parts Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles.

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
- With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: - - - For the transport of goods - - - Other - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: - - - For the transport of goods - - - Other 593 DUTY RATE 30% 5% 30% 5% 30% 30% 30% 5% 30% UNIT SITC REV 4 kg kg kg kg kg kg kg kg kg 784.398 784.3991 784.3992 784.3993 784.3994 784.3997 784.3995 784.3991 784.3999 5% 5% 5% 5% kg&u 774.14 kg&u 774.15 kg 774.19 kg&u 891.11 5% 20% kg&u 785.111 kg&u 785.119 5% 20% kg&u 785.131 kg&u 785.139 HS CET PR1 DESCRIPTION OF GOODS DUTY RATE UNIT SITC REV - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc: - - - For the transport of goods - - - Other - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc: - - - For the transport of goods - - - Other - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc: - - - For the transport of goods - - - Other - With electric motor for propulsion: - - - For the transport of goods - - - Other - Other: - - - For the transport of goods - - - Other Bicycles and other cycles (including delivery tricycles), not motorised --- For the transport of goods - - - Other Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled.
- Not mechanically propelled - Other Parts and accessories of vehicles of headings 87.11 to 87.13.
- Of motorcycles (including mopeds): - Of carriages for disabled persons - Other: - - Frames and forks, and parts thereof - - Wheel rims and spokes - - Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels - - Brakes, including coaster braking hubs and hub brakes, and parts thereof - - Saddles 594 5% 20% kg&u 785.151 kg&u 785.159 5% 20% kg&u 785.161 kg&u 785.169 5% 20% kg&u 785.171 kg&u 785.179 5% 20% kg&u 785.191 kg&u 785.199 5% 20% kg&u 785.191 kg&u 785.199 5% 20% kg&u 785.21 kg&u 785.29 Free Free kg&u 785.311 kg&u 785.319 5% Free 5% 5% 5% kg kg kg kg kg 785.359 785.36 785.371 785.372 785.373 5% kg 785.374 5% kg&u 785.375 HS CET PR1 DESCRIPTION OF GOODS - - Pedals and crank-gear, and parts thereof - - Other Baby carriages and parts thereof.
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.
- Trailers and semi-trailers of the caravan type, for housing or camping - Self-loading or self-unloading trailers and semi-trailers for agricultural purposes - Other trailers and semi-trailers for the transport of goods: - - Tanker trailers and tanker semi-trailers - - Other - Other trailers and semi-trailers - Other vehicles: - - - Wheelbarrows - - - Other - Parts: - - - Of wheelbarrows - - - Other DUTY RATE 5% 5% 5% UNIT SITC REV 4 kg kg kg 785.376 785.379 894.1 20% kg&u 786.1 Free kg&u 786.21 5% 5% 5% kg&u 786.22 kg&u 786.29 kg&u 786.83 10% 5% kg&u 786.851 kg&u 786.859 10% 5% kg kg 786.891 786.899 595