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).
National subdivision 8701.9 — Other, of an engine power:
Subheading
8701.91 Not exceeding 18 kW
Common commodities
Small electric lawn tractorCompact utility vehicle with 18kW engineMini diesel-powered garden tractor18kW engine compact tillerSmall farm tractor under 18kWCompact garden cultivator (18kW)18kW mini front-loader tractorCompact post hole digger with 18kW engineGasoline-powered small lawn tractorCompact utility vehicle for orchards (18kW)
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8701.91.10 | Agricultural tractors, not more than ten years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8701.91.20 | Agricultural tractors, more than ten years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8701.91.30 | Other, not more than ten years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8701.91.40 | Other, more than ten years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL |