Chapter 87 · Section XVII

Vehicles other than railway rolling-stock

Vehicles, aircraft & vessels

Chapter 87 at a glance

HS chapter
87
Section
XVII — Vehicles, aircraft & vessels
Tariff headings
16 (98 subheadings)
General customs duty
0% – 25%
Import VAT
15% on the added tax value (ATV)
Products listed
15

As at 2026-08-06. Source: SARS Tariff Book, Schedule 1 Part 1.

HS Chapter 87 covers vehicles other than railway rolling-stock. Every tariff heading in the chapter is listed below, with its subheadings. Headings we have researched carry a duty page link showing the South African customs duty, a worked landed-cost example and any anti-dumping or ITAC permit exposure.

Duty pages in this chapter

8701.95 Agricultural tractors (>130 kW) 0% duty + 15% VAT 8702.10 Buses & minibuses (diesel, ≥10 persons) 25% duty + 15% VAT 8703 Motor cars — used / second-hand imports (heading 87.03) 25% duty + 15% VAT 8703.23 Passenger motor cars (1500–3000 cc petrol) 25% duty + 15% VAT 8704.21 Light goods vehicles / bakkies (diesel, ≤5 t) 25% duty + 15% VAT 8708.29 Motor vehicle body parts (doors, bumpers, panels) 20% duty + 15% VAT 8708.30 Brakes & brake parts for motor vehicles 20% duty + 15% VAT 8708.99 Other motor vehicle parts & accessories 20% duty + 15% VAT 8711.20 Motorcycles & scooters (50–250 cc) 0% duty + 15% VAT 8711.60 Electric motorcycles, e-bikes & e-scooters 0% duty + 15% VAT 8712.00 Bicycles & other non-motorised cycles 15% duty + 15% VAT 8714.10 Parts & accessories for motorcycles 0% duty + 15% VAT 8714.91 Bicycle frames & forks 0% duty + 15% VAT 8715.00 Baby carriages, prams & strollers 20% duty + 15% VAT 8716.39 Trailers & semi-trailers for goods 15% duty + 15% VAT

All 16 tariff headings in Chapter 87

Harmonised System HS 2022 nomenclature — the same headings and subheadings the SARS Tariff Book is built on. South Africa classifies to 8 digits, so confirm the last two digits of your line in the Tariff Book before you clear.

8701 Tractors; (other than tractors of heading no 8709)
  • 8701.10 Tractors; single axle
  • 8701.21 Tractors; road tractors for semi-trailers, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)
  • 8701.22 Tractors; road tractors for semi-trailers, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motors for propulsion
  • 8701.23 Tractors; road tractors for semi-trailers, with both spark-ignition internal combustion piston engine and electric motors for propulsion
  • 8701.24 Tractors; road tractors for semi-trailers, with only electric motors for propulsion
  • 8701.29 Tractors; road tractors for semi-trailers, with other propulsion methods n.e.c. in item no 8701.2
  • 8701.30 Tractors; track-laying
  • 8701.91 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power not exceeding 18kW
  • 8701.92 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 18kW but not exceeding 37kW
  • 8701.93 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 37kW but not exceeding 75kW
  • 8701.94 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 75kW but not exceeding 130kW
  • 8701.95 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 130kW 0% duty
8702 Vehicles; public transport passenger type
  • 8702.10 Vehicles; public transport type (carries 10 or more persons, including driver), with only compression-ignition internal combustion piston engine (diesel or semi-diesel), new or used 25% duty
  • 8702.20 Vehicles; public transport type (carries 10 or more persons, including driver), with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, new or used
  • 8702.30 Vehicles; public transport type (carries 10 or more persons, including driver), with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, new or used
  • 8702.40 Vehicles; public transport type (carries 10 or more persons, including driver), with only electric motor for propulsion, new or used
  • 8702.90 Vehicles; public transport type (carries 10 or more persons, including driver), n.e.c. in heading 8702, new or used
8703 Motor cars and other motor vehicles; principally designed for the transport of persons (other than those of heading no. 8702), including station wagons and racing cars 25% duty

Full duty, VAT & risk page for 8703 →

  • 8703.10 Vehicles; specially designed for travelling on snow, golf cars and similar vehicles
  • 8703.21 Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity not over 1000cc
  • 8703.22 Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity over 1000 but not over 1500cc
  • 8703.23 Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 1500 but not over 3000cc 25% duty
  • 8703.24 Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc
  • 8703.31 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity not over 1500cc
  • 8703.32 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity over 1500 but not over 2500cc
  • 8703.33 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity over 2500cc
  • 8703.40 Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, incapable of being charged by plugging to external source of electric power
  • 8703.50 Vehicles; with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, incapable of being charged by plugging to external source of electric power
  • 8703.60 Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, capable of being charged by plugging to external source of electric power
  • 8703.70 Vehicles; with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, capable of being charged by plugging to external source of electric power
  • 8703.80 Vehicles; with only electric motor for propulsion
  • 8703.90 Vehicles; for transport of persons (other than those of heading no. 8702) n.e.c. in heading no. 8703
8704 Vehicles; for the transport of goods
  • 8704.10 Vehicles; dumpers, designed for off-highway use, for transport of goods
  • 8704.21 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a gvw not exceeding 5 tonnes), n.e.c. in item no 8704.1 25% duty
  • 8704.22 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes), n.e.c. in item no 8704.1
  • 8704.23 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1
  • 8704.31 Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. not exceeding 5 tonnes), n.e.c. in item no 8704.1
  • 8704.32 Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. exceeding 5 tonnes), n.e.c. in item no 8704.1
  • 8704.41 Vehicles; with both compression-ignition internal combustion piston engine (diesel/semi-diesel) and electric motor as motor for propulsion, unassembled as in section 14, (gvw not exceeding 5000kg), for the transport of goods, vans
  • 8704.42 Vehicles; with both compression-ignition internal combustion piston engine (diesel/semi-diesel) and electric motors for propulsion, of a g.v.w. exceeding 5,000kg but not exceeding 20,000kg
  • 8704.43 Vehicles; with both compression-ignition internal combustion piston engine (diesel/semi-diesel) and electric motors for propulsion, of a g.v.w. exceeding 20,000kg
  • 8704.51 Vehicles; with both spark-ignition internal combustion piston engine and electric motors for propulsion, of a g.v.w. not exceeding 5,000kg
  • 8704.52 Vehicles; with both spark-ignition internal combustion piston engine and electric motors for propulsion, of a g.v.w. exceeding 5,000kg
  • 8704.60 Vehicles; with only electric motor for propulsion
  • 8704.90 Vehicles; for transport of goods, n.e.c. in heading no. 8704
8705 Special purpose motor vehicles; not those for the transport of persons or goods (e.g. breakdown lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units etc)
  • 8705.10 Vehicles; crane lorries
  • 8705.20 Vehicles; mobile drilling derricks
  • 8705.30 Vehicles; fire fighting vehicles
  • 8705.40 Vehicles; concrete-mixer lorries
  • 8705.90 Vehicles; break-down lorries, road-sweepers, spraying lorries, mobile workshops, mobile radiological units, and other special purpose vehicles n.e.c. in heading no. 8705
8706 Chassis; fitted with engines, for the motor vehicles of heading no. 8701 to 8705
  • 8706.00 Chassis; fitted with engines, for the motor vehicles of heading no. 8701 to 8705
8707 Bodies; (including cabs) for the motor vehicles of heading no. 8701 to 8705
  • 8707.10 Vehicles; bodies (including cabs) for the motor vehicles of heading no. 8703
  • 8707.90 Vehicles; bodies (including cabs) for the motor vehicles of heading no. 8701, 8702, 8704 or 8705
8708 Motor vehicles; parts and accessories, of heading no. 8701 to 8705
  • 8708.10 Vehicles; bumpers and parts thereof, for the vehicles of heading no. 8701 to 8705
  • 8708.21 Vehicles; parts of bodies, safety seat belts
  • 8708.22 Vehicles; parts and accessories, front windscreens (windshields), rear windows and other windows specified in subheading note 1 to this chapter
  • 8708.29 Vehicles; parts and accessories, of bodies, other than safety seat belts 20% duty
  • 8708.30 Vehicle parts; brakes, servo-brakes and parts thereof 20% duty
  • 8708.40 Vehicle parts; gear boxes and parts thereof
  • 8708.50 Vehicle parts; drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof
  • 8708.70 Vehicle parts; road wheels and parts and accessories thereof
  • 8708.80 Vehicle parts; suspension systems and parts thereof (including shock-absorbers)
  • 8708.91 Vehicle parts; radiators and parts thereof
  • 8708.92 Vehicle parts; silencers (mufflers) and exhaust pipes; parts thereof
  • 8708.93 Vehicle parts; clutches and parts thereof
  • 8708.94 Vehicle parts; steering wheels, steering columns and steering boxes; parts thereof
  • 8708.95 Vehicle parts; safety airbags with inflater system; parts thereof
  • 8708.99 Vehicle parts and accessories; n.e.c. in heading no. 8708 20% duty
8709 Works trucks, self-propelled, (not fitted with lifting or handling equipment), for factories, warehouses etc, for short distance transport of goods, tractors used on railway station platforms; parts thereof
  • 8709.11 Vehicles; electrical, self-propelled, (not fitted with lifting or handling equipment), of the type used for short distance transport of goods in factories, warehouses, dock areas or airports
  • 8709.19 Vehicles; (not electrical), self-propelled, without handling equipment, used for short distance transport of goods in factories, airports and such, and tractors of the type used on railway station platforms
  • 8709.90 Vehicles; parts of the vehicles of heading no. 8709
8710 Tanks and other armoured fighting vehicles; motorised, whether or not fitted with weapons, and parts of such vehicles
  • 8710.00 Tanks and other armoured fighting vehicles; motorised, whether or not fitted with weapons, and parts of such vehicles
8711 Motorcycles (including mopeds) and cycles; fitted with an auxiliary motor, with or without side-cars; side-cars
8712 Bicycles and other cycles; including delivery tricycles, not motorised
8713 Carriages for disabled persons; whether or not motorised or otherwise mechanically propelled
  • 8713.10 Carriages for disabled persons; not mechanically propelled
  • 8713.90 Carriages for disabled persons; mechanically propelled
8714 Vehicles; parts and accessories of heading no. 8711 to 8713
  • 8714.10 Motorcycles (including mopeds); parts and accessories 0% duty
  • 8714.20 Carriages for disabled persons; parts and accessories thereof
  • 8714.91 Cycles; frames and forks, and parts thereof 0% duty
  • 8714.92 Cycles; parts thereof, wheel rims and spokes
  • 8714.93 Cycles; parts thereof, hubs (other than coaster braking hubs and hub brakes) and free-wheel sprocket-wheels
  • 8714.94 Cycles; parts thereof, brakes, including coaster braking hubs and hub-brakes, and parts thereof
  • 8714.95 Cycles; parts thereof, saddles
  • 8714.96 Cycles; parts, pedals and crank-gear, and parts thereof
  • 8714.99 Cycles; parts thereof, n.e.c. in item no. 8714.9
8715 Baby carriages and parts thereof
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
  • 8716.10 Trailers and semi-trailers; of the caravan type, for housing or camping
  • 8716.20 Trailers and semi-trailers; self-loading or self-unloading, for agricultural purposes
  • 8716.31 Tanker trailers and tanker semi-trailers
  • 8716.39 Trailers and semi-trailers; (other than tanker type) 15% duty
  • 8716.40 Trailers and semi-trailers; n.e.c. in item no. 8716.3
  • 8716.80 Vehicles; n.e.c. in heading no. 8716
  • 8716.90 Trailers, semi-trailers and other vehicles not mechanically propelled; parts thereof for heading no. 8716
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