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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 8716 — Trailers and semitrailers; other vehicles, not mechanically propelled; parts thereof.

Subheading

8716.40 Other trailers and semitrailers

Common commodities
Folding aluminum boat trailerOpen-top utility trailer for horsesSteel-framed exhibition display trailerCollapsible luggage trailer for campingCustomized horse float with living quartersLightweight canvas boat trailer coverHeavy-duty galvanized livestock transport trailerCollapsible motorcycle utility trailerStainless steel food service display trailerAluminum framed garden equipment transport trailer

HS codes

CodeDescriptionTaxes
8716.40.10Not more than five years oldCustoms TaxCID, PAL, SSCL, VAT
8716.40.20More than five years oldCustoms TaxCID, PAL, SSCL, VAT