Section XVII — Vehicles, aircraft, vessels and associated transport equipment
Subheading
870191
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 | |
|---|---|---|---|
| 87019110 | Agricultural tractors, not more than ten years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87019120 | Agricultural tractors, more than ten years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87019130 | Other, not more than ten years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87019140 | Other, more than ten years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL |