Appendix II — Preferential import tariff

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Notes.

1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

2. For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

Machinery and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified under their own appropriate headings even if presented with the tractor, and whether or not mounted on it.

3. Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not heading 87.06.

4. Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.

Subheading Note.

1. Subheading 8708.22 includes:

(a) windscreens, rear windows and other windows, framed; and

(b) windscreens, rear windows and other windows, whether or not framed, fitted with heating devices or other electrical or electronic equipment,

when solely or principally used for the motor vehicles of headings 87.01 to 87.05.

(*): Tractors of a kind used on railway station platforms are designed mainly for hauling or pushing other vehicles, for example, small trailers. They do not carry goods themselves and are generally lighter and of lower power than the tractors of heading 87.01. This type of tractor may also be used at wharves, warehouses, etc.

Item Notes.

1. The item "Armoured vehicles for transporting valuables" falls under subheadings 8704.21.24, 8704.41.24, 8704.22.24, 8704.42.24; 8704.22.46, 8704.42.46, 8704.22.47, 8704.42.47, 8704.23.24, 8704.43.24, 8704.23.64, 8704.43.64, 8704.23.84, 8704.31.24, 8704.51.24, 8704.52.24, 8704.32.24, 8704.32.44, 8704.52.44, 8704.32.64, 8704.52.64, 8704.32.84, 8704.52.84, 8704.32.96, depending on the gross vehicle weight (design) of the vehicle.

A motor vehicle is classified as an armoured vehicle for transporting valuables under the above-mentioned subheadings if it meets the following basic technical criteria:

- Cab: Armoured with steel plate, bullet-resistant glass and bullet-resistant material. The cab has seats for 3 persons. The cab door has a safety lock, and there is an emergency escape hatch on the roof of the cab.

- Valuables compartment: Enclosed, monolithic and designed as an integral, non-detachable part of the vehicle; the compartment has 3 layers, the outer and inner layers being of stainless steel, with a middle layer of heat-insulating and fire-resistant synthetic material; the innermost layer is armoured with bullet-resistant steel plate.

- Door of the valuables compartment: Located at the rear of the vehicle, comprising 2 layers of doors, with hinges, bolts and sturdy locks (spring locks and combination locks). The door and floor of the cash compartment must facilitate the loading and unloading of special cargo. The valuables compartment has lighting, an anti-intrusion alarm system, fire detection and fire-fighting equipment, and a viewing window into the cab.

- Wheels: Capable of continuing to run for approximately 50 km at a speed of 40-50 km/h when the tyre is punctured (run-flat tyres may be used).

- Safety and security system: A control centre comprising an intrusion alarm, door locks, fuel tank cap release, lights, horn, etc., installed in the cab;

- An alarm signalling system that activates if the cash compartment is not locked;

- Adequately equipped with fire-fighting equipment and communication equipment.

2. Dump trucks: Dump trucks with a gross vehicle weight (design) exceeding 24 tonnes but not exceeding 45 tonnes, classified under subheading 8704.10, must fully satisfy the following criteria:

a) The front of the body is extended over the driver's cab to protect the cab, and all or part of the body slopes upward toward the rear;

b) Lacking an axle-braking device;

c) The ratio between the unladen weight of the vehicle and the maximum payload does not exceed 1:1.6;

d) Equipped with 3 braking systems: a main braking system (pneumatic type); an emergency braking system (acting on the rear axle, pneumatic type); and an auxiliary braking system (engine brake).

3. Enclosed-body sludge trucks fitted with a lifting device for a detachable sludge-collecting body, depending on the gross vehicle weight (design) of the vehicle, are classified and subject to the preferred import duty rate of the item "Sludge trucks with detachable, liftable bodies" under codes 8704.21.25, 8704.41.25, 8704.22.25, 8704.42.25, 8704.22.45, 8704.42.45, 8704.23.25, 8704.43.25, 8704.23.65, 8704.43.65, 8704.23.85, 8704.31.25, 8704.51.25, 8704.32.25, 8704.52.25, 8704.32.45, 8704.52.45, 8704.32.65, 8704.52.65, 8704.32.85, 8704.52.85, 8704.32.97.

The actual determination of the imported goods shall be based on the results of the physical inspection of the goods by the customs authority.