Classification: Ultimate Guide to Vehicles etc HS Codes
(P) Essential Guidance for any company importing or exporting vehicles, bicycles, parts and accessories
This guidance helps with various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and E-Bikes for import and export.
Contents
Vehicles designed for the transport of people and goods
Dumpers
Utility vehicles
All-terrain vehicles (ATVs)
Mobility scooters
Carriages for disabled people
Collectors’ vehicles
Electric bicycles (E-bikes), their parts and accessories
Parts or accessories of vehicles
Incomplete or unfinished vehicles
Vehicles designed for the transport of people and goods
8703
Multi-purpose vehicles, for example, pick-up trucks, vans and sports utility vehicles with the following features are likely to be classified under heading 8703:
permanent seats with safety equipment, for example:
seat belts
anchor points for installing them
permanent anchor points and fittings for installing seats and safety equipment in the rear area, behind the area for the driver and front passengers - the seats may be fixed, fold-away, removable from anchor points or collapsible
rear windows along the 2 side panels
sliding, swing-out or lift-up doors, with windows, on the side panels or in the rear
no permanent barrier between the driver or front passenger area and the rear area that may be used for transport of people or goods
comfort features, interior finish and fittings associated with passenger areas, for example:
carpets
ventilation
lighting
8704
Multi-purpose vehicles with the following features are likely to be classified under heading 8704:
bench type seats that fold away, collapse or are a separate platform with no safety equipment for example:
seat belts
anchor points for installing them
separate cabin for the driver and passengers and a separate open platform with side panels and a drop-down tailgate - a maximum inner length at the floor of the area for transport of goods of more than 50% of the length of the wheelbase or if the vehicle has more than 2 axles (pick-ups)
sliding, swing-out or lift-up doors, without windows, on the side panels or in the rear for loading or unloading goods (vans)
permanent panel or barrier between the front and rear area
no passenger comfort features or interior finish and fittings in the cargo bed area
Dumpers
Dumpers are classified under heading 8704 with a subheading of 8704 10. These are vehicles specially designed to transport loose materials, such as:
sand
gravel
earth
stones
They’re also vehicles specially designed and intended for use:
in quarries
in mines
on building sites
at road works
at airports
at ports
They’re sturdily built with a tipping or bottom opening body, designed for the transport of excavated or other materials. They may have a rigid or articulated chassis, generally fitted with off road wheels and can work over soft ground. Light dumpers sometimes have a 2-way seat, 2 seats facing in opposite directions or 2 steering wheels, so they can be steered with the driver facing the body for unloading.
Heavy dumpers are also included. They consist of:
a body made of very strong steel sheets, with the front part extended over the driver’s cab to protect the cab
the drivers cab may be half width only
the whole or part of the floor slopes upwards towards the rear
no axle suspension
high braking capacity
limited speed and area of operation
special earth-moving tyres
tare weight or payload ratio not exceeding 1:1.6
the body may be heated by exhaust gases to prevent materials from sticking or freezing
Smaller vehicles of the type used on construction sites are also covered.
They are used for carrying:
earth
rubble
fresh cement
concrete
They have a fixed or articulated chassis and 2 or 4-wheeled drive, the dumper hopper being located above one axle and the driver's seat above the other.
The driver’s seat is not usually inside a cab.
Certain dumpers are specially designed for working in mines or tunnels, for example, those with a bottom opening body. They have some of the above characteristics but do not have a cab or an extended protective front part of the body.
They’re specifically and primarily designed for off-public road use. If a dumper also has distinctive characteristics enabling it to be driven on public roads, this is not a reason to exclude the vehicle from subheading 8704 10.
Utility vehicles
These vehicles are not classified as dumpers and come under subheadings 8704 21, 8704 31 or 8704 90.
They are designed for off-road use and, generally, have a range of functions and can be used in various environments for:
pushing
hauling trailers
moving animals
transporting plants, boxes, water and equipment
depositing loads at construction sites
carrying munitions
transporting feed for animals
While they may carry loose materials and deposit loads, for example, at construction sites, they’re not specially designed as a dumper.
Some may be capable of being used in rough terrain and are likely to have an open cabin with seats for 2 people including the driver.
The vehicles may also have a full rollover protection frame, a cargo bed made of a strong steel frame and a sturdy flat-bed tipping body, a tipper and a front and back hitch.
All-terrain vehicles (ATVs)
To be classified under heading 8701, ATVs must include all of the following features:
a handlebar with 2 grips incorporating the controls for steering the vehicle, the steering is achieved by turning the 2 front wheels and is based on car-type steering system (ackerman principle)
brakes on all wheels
an automatic clutch and a reverse gear
an engine specially designed for use in difficult terrain and capable in low ratio of delivering sufficient power to tow attached equipment
power transmission to the wheels by shafts and not with a chain
tyres having a deep tread design suitable for rough terrain
a coupling device of any kind, for example a towing hitch, designed to enable the vehicle to pull or push at least twice its dry weight
a towing capacity of a non-braked trailer of twice its dry weight or more - this can be proved by technical documentation, user manual, certificate from the manufacturer or from a national authority, specifying exactly in kilograms the towing capacity of the ATV and its dry weight (the weight of the vehicle without any liquids, passengers or cargo)
If they include all of the above features, the vehicles will be classified as agricultural or forestry tractors and, depending on their engine power, classify under the following subheadings:
8701 91 10
8701 92 10
8701 93 10
8701 94 10
8701 95 10
Other ATVs are classified under heading 8703.
Mobility scooters
These vehicles are designed for use in the home, on footpaths and in public spaces.
They’re classified under heading 8703 subheading 8703 10 18.
To be classed as a mobility scooter they must have a:
separate adjustable steering column, which includes a:
control unit with a contact switch
horn
battery output display
button to set the maximum speed
They may also have:
a horizontal platform connecting the front and rear sections
small wheels with anti-leak tyres
an adjustable seat without armrests and grips
anti-tip wheels at the back
thumb operated levers for accelerating, braking and reversing
electronic dual braking
They incorporate a speed limiter and can travel at speeds, generally, between 4 and 8 mph (6 and 13km per hour).
They also have a range of between 8 and 40 miles (12 and 64km per hour) when operating with a fully charged battery.
Carriages for disabled people
Motorised disabled carriages never have a separate adjustable steering column. To be classified under heading 8713, their features will be:
2 sets of wheels touching the ground
special features to alleviate the disability, for example, footrests for stabilising legs
a maximum speed of approximately 10km per hour and a width of approximately 80cm
an additional set of wheels (anti-tip)
steering and other controls, for example, a joystick, that are easy to manipulate – they’re usually attached to one of the armrests
Normal vehicles simply adapted for use by disabled people are not classified under heading 8713, for example:
a motor car fitted with a hand-operated clutch, accelerator, is classified under heading 8703
a bicycle fitted with a special attachment and pedalled with one foot is classified under heading 8712
Collectors’ vehicles
Classic or collectors’ cars will be classified under heading 9705 if they meet the criteria of legal Additional Note 1 to Chapter 97.
Those less than 30 years old are generally not considered to be classic or collectors’ cars. These and all other cars are classified under heading 8703.
Racing cars, which can be proven to have been designed, built and used solely for competition may be classified under chapter 97 only if they’ve achieved significant sporting successes at prestigious national or international events.
In order for vehicles (and ‘original authentic’ as opposed to ‘modern replica’ parts) to be considered as eligible for historic collector’s status within heading 9705, information must be provided dating the year of manufacture and whether any substantial changes have been made to the vehicle (as modernised, ‘hot-rodded’ or modified vehicles are excluded).
Repairing and restoring is allowed and broken or worn-out parts, accessories and units can be replaced, provided that the vehicle is preserved and maintained in its historically correct condition.
HMRC recommend that an Advance Tariff Ruling is obtained before such a vehicle is imported. This ruling cannot be issued for goods already presented for Great Britain Customs import procedures.
If you’re importing goods into Northern Ireland from outside the UK and the EU, and the goods are at risk of onward movement to the EU, a Binding Tariff Information ruling is required instead of an Advance Tariff Ruling.
Electric bicycles (E-bikes), their parts and accessories
E-bikes with an auxiliary electric motor are classified under the group ‘with electric motor for propulsion’ under subheading 8711 60. This also includes E-tricycles and E-quadricycles.
Those that also include pedal assistance and have a continuous rated power of 250W are classified under commodity code 8711 60 10 00. While other cycles with pedal assistance are classified under commodity code 8711 60 90 10.
An E-bike imported incomplete or unfinished can also be classified as a complete E-bike if it includes the frame with forks, an electric motor and 2 or more of the following components:
wheels
crank gear
steering unit
brake system
An incomplete or unfinished E-bike which is complete apart from a motor will be classified as a bicycle under heading 8712.
Individual parts and accessories of E-Bikes are classified under heading 8714 within subheadings covering:
frames and forks, and parts thereof
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
derailleur gears
pedals and crank gear, and parts thereof
handlebars
other parts and accessories including seat posts and stems for bicycle handlebars
Parts or accessories of vehicles
Parts are items that are essential to the operation of a complete vehicle.
Accessories are items that are not essential. These are classified under the headings 8708 and 8714. They’re interchangeable parts or devices designed to either:
adapt a vehicle for a particular operation
perform a particular service relative to the main function of the vehicle
increase its range of functions
To be classified as a part or an accessory of a vehicle, a product must:
be suitable for use solely or principally with the articles of Chapter 87
not be more specifically included elsewhere in the Nomenclature
not be excluded by the terms of Note 2 to Section XVII which excludes certain goods from Chapter 87, such as:
all articles of headings 8306, 8401 to 8479
all articles of Chapters 85, 90 and 91
parts of general use which include, nuts, bolts and washers
Incomplete or unfinished vehicles
When a motor vehicle or bicycle is imported incomplete or unfinished, it can be classified as complete or finished if it has the essential character. This could be a:
vehicle not yet fitted with wheels, tyres or the battery
vehicle not equipped with its engine or with its interior fittings
bicycle without its saddle and tyres
bicycle consisting of the frame, the fork and at least 2 of the following components:
set of wheels
crank-gear
steering unit - including handlebar and handlebar stems
brake system
electric bicycles (e-bikes)
HS 2022
Since 1 January 2022, a subheadings exsists under the following headings:
8701 – to provide for hybrid and electric vehicles
8704 – to provide for electric vehicles
Find more information on the World Customs Organisation website.
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