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Section XVII — Vehicles, aircraft, vessels and associated transport equipment

Chapter 87 — Vehicles other than railway or tramway rolling stock, and parts and accessories thereof

Heading 8701 — Tractors (other than tractors of heading 87.09).

Subheading

8701.10 Single axle tractors

Common commodities
Walk-behind small agricultural tractorTwo-wheel power tillerRototiller guided by a walking operatorPedestrian-controlled cultivation tractorCompact walk-behind tilling machineSmall two-wheeled farm equipmentManual-guided rototill tractorWalk-behind multi-function agricultural vehiclePedestrian-operated cultivation deviceTwo-wheel farm machinery for tilling soil

HS codes

CodeDescriptionTaxes
8701.10.10More than ten years oldCustoms TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8701.10.90OtherCustoms TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL