Customs Tariff Notices




24 JANUARY CUSTOMS EDITION 255

Column One Column Two Column Three
Classes of Motor Vehicles Goods Condition in which such goods shall be imported

The components nominated below, if imported to be used in the assembly, completion or manufacture of Class I motor vehicles must be entered in accordance with the appropriate Tariff item in Part I of the Customs Tariff:
Airdams excluding those which form an integral part of the vehicle body or an integral part of the bumper;
Battery cables and earth straps;
‘Bull bar’ type bumpers;
Driveshafts excluding transaxles;
Electric accumulators;
Exhaust systems (comprising piping and mufflers);
Exterior rear vision mirrors excluding those which are an integral part of the vehicle design or are electrically or manually internally adjusted; and excluding electrically heated rear vision mirrors;
Glass, curved or flat;
Horns;
Hub caps, hubcentres, full wheel covers, wheel trim bands and discs and wheel rimbellishers;
Ignition coils;
Interior trim components of hardboard, cardboard or similar materials, leather and plastic sheetings: viz:
– Armrests and door-pulls of unhardened vulcanised rubber or artificial plastic materials excluding those integrally moulded into door panels;
– Door panels excluding base boards moulded to shape and excluding fittings of moulded artificial plastic material and attaching hardware;
– Floor coverings, cut fabricated or moulded to shape excluding those moulded from plastic or rubber;
– Head restraints excluding adjustable mechanisms and minor plastic attachments;
– Headlinings other than those moulded to shape;
– Rear parcel trays other than those moulded to shape;
– Seat belts;
– Seat frame and spring frame assemblies including springs therefor;
– Seat reclining mechanisms;
– Sunvisors and covers including arms and fixing brackets;
Upholsterers’ materials (such as flock, wadding, batting, fluting, linters, felts padding and foams) cut, moulded or fabricated to shape (excluding moulded resin bonded felt);
Upholsterers’ textiles, fabrics, leathers or plastic sheeting, cut moulded or fabricated to shape;
Laminated and leaf undercarriage springs (not including shackles therefor);
Melt sheets cut to shape;
Pneumatic rubber tyres;
Radiator pressure caps;
Radio broadcast receivers designed for use in motor vehicles;
Seat reclining mechanisms, rotary type, being any reclining mechanisms that rely in their principle means of operation on the rotary movement of a planetary geared system of interfacing gears operating a rotary drive, thus enabling an infinitely discrete radial movement of the recliner arms;
Spoklers of unhardened vulcanised rubber or artificial plastic materials;
Springs, coiled suspension; excluding frustoconical coil springs;
Tonneau covers manufactured from upholsterers’ textiles, fabrics, leathers or plastic sheetings cut or fabricated to shape;
Wiring, looms or harnesses;
Wheels of aluminium alloys.

(B) CLASS II
Commercial motor vehicles and road tractors with a gross vehicle weight exceeding 3,500 kg but not exceeding 10,500 kg other than omnibuses.

(i) Chassis, consisting of:
Chassis frames, suspension assemblies, radiator, engine, clutch, gearbox, propeller shaft and axles.
These goods shall not be imported in sub-assemblies consisting of more than one of the components specified. Nor should the chassis frames (longitudinals) be fitted with any attachment or components.

(ii) Cabs, the following parts of:
Panels, and framework (if any)
May be built up into the form of a ‘shell’ or ‘bare cab’ with doors attached thereto. They may not be further painted than prime coated and may not be fitted or trimmed with any components (eg, seats, instruments, window glass, rubber trim, upholstery) other than mounting brackets.
The ‘bare cab’ may not be attached to the chassis but may, subject to the foregoing restrictions, be imported in such condition as the importer elects.
These cabs may be imported in a fully finished condition provided they are entered under Tariff items 8704.21.19, 8704.22.09, 8704.23.09, 8704.31.19, 8704.32.09 and 8704.90.19 of the Customs Tariff and pay the rates of duty applying under the appropriate item.

The components nominated below, if imported to be used in the assembly, completion or manufacture of Class II motor vehicles, must be entered in accordance with the appropriate Tariff item in Part I of the Customs Tariff:
‘Bull bar’ type bumpers;
Electric accumulators;
Exterior rear vision mirrors excluding those which are an integral part of the vehicle design or are electrically or manually internally adjusted; and excluding electrically heated rear vision mirrors;
Laminated and leaf undercarriage springs (not including shackles therefor);
Melt sheet cut to shape;
Pneumatic rubber tyres;
Radiator pressure caps;
Radio broadcast receivers designed for use in motor vehicles;
Seat belts;
Seat frame and spring frame assemblies including springs therefor;



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✨ LLM interpretation of page content

🏭 Determination of the Minister of Commerce under Section 14 of the Tariff Act 1988 (continued from previous page)

🏭 Trade, Customs & Industry
Tariff, Motor Vehicles, Import Conditions, Ministerial Determination