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Chapter-87 Vehicles other than Railway or Tramway, Motor vehicles for the transport Rolling-Stock and accessories parts of Year 2008 - 09.




Hs Code Description

Sri Lanka Hs Code - 8701 : Tractors ( other than tractors of heading 8709 )


870110 Pedestrian-controlled agricultural tractors and similar tractors for industry (excl. tractor units for articulated lorries)
870120Road tractors for semi-trailers
870130Track-laying tractors (excl. pedestrian-controlled)
870190Tractors (excl. those of heading 8709, pedestrian-controlled tractors, road tractors for semi-trailers and track-laying tractors)

Sri Lanka Hs Code - 8702 : Motor vehicles for the transport of>=10 persons, incl the driver


870210Motor vehicles for the transport of >= 10 persons, incl. driver, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine"
870290Motor vehicles for the transport of >= 10 persons, incl. driver, not with compression-ignition internal combustion piston engine "diesel or semi-diesel engine", of a cylinder capacity of > 2.500 cm³, new

Sri Lanka Hs Code - 8703 : Motor cars & other motor vehicles principally designed for the transport of persons, incl


870310Vehicles for the transport of persons on snow; golf cars and similar vehicles
870321Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity <= 1.000 cm³ (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10)
870322Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 1.000 cm³ but <= 1.500 cm³ (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10)
870323Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 1.500 cm³ but <= 3.000 cm³ (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10)
870324Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 3.000 cm³ (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10)
870331Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity <= 1.500 cm³ (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10)
870332Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 1.500 cm³ but <= 2.500 cm³ (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10)
870333Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 2.500 cm³ (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10)
870390Motor cars and other vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with engines other than spark-ignition internal combustion reciprocating piston engine "diesel or semi-diesel engine" (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10)

Sri Lanka Hs Code - 8704 : Motor vehicles for the transport of goods


870410Dumpers for off-highway use
870421Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight <= 5 t (excl. dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705)
870422Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 5 t but <= 20 t (excl. dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705)
870423Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 20 t (excl. dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705)
870431Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight <= 5 t (excl. dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705)
870432Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight > 5 t (excl. dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705)
870490Motor vehicles for the transport of goods, with engines other than internal combustion piston engine (excl. dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705)

Sri Lanka Hs Code - 8705 : Special purpose motor vehicles, excl those principally designed for the transport of persons or


870510Crane lorries (excl. breakdown lorries)
870520Mobile drilling derricks
870530Fire fighting vehicles (excl. vehicles for transporting persons)
870540Concrete-mixer lorries
870590Special purpose motor vehicles (other than those principally designed for the transport of persons or goods and excl. concrete-mixer lorries, fire fighting vehicles, mobile drilling derricks and crane lorries)

Sri Lanka Hs Code - 8706 : Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705


870600Chassis fitted with engines, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles of heading 8701 to 8705 (excl. those with engines and cabs)

Sri Lanka Hs Code - 8707 : Bodies ( incl cabs ), for the motor vehicles of headings 8701 to 8705


870710Bodies for motor cars and other motor vehicles principally designed for the transport of persons
870790Bodies for tractors, motor vehicles for the transport of ten or more persons, motor vehicles for the transport of goods and special purpose motor vehicles of heading 8705

Sri Lanka Hs Code - 8708 : Parts & accessories of the motor vehicles of headings 8701 to 8705


870810Bumpers and parts thereof for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s.
870821Safety seat belts for motor vehicles
870829Parts and accessories of bodies for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. bumpers and parts thereof and safety seat belts)
870830Brakes and servo-brakes and their parts, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s.
870840Gear boxes and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s.
870850Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles, and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s.
870870Road wheels and parts and accessories thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s.
870880Suspension systems and parts thereof, incl. shock-absorbers, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s.
870891Radiators and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s.
870892Silencers "mufflers" and exhaust pipes, and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s.
870893Clutches and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s.
870894Steering wheels, steering columns and steering boxes, and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s.
870895Safety airbags with inflator system and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s.
870899Parts and accessories, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s.

Sri Lanka Hs Code - 8709 : Works trucks, self-propelled, not fitted with lifting or handling equipment; tractors; parts of the


870911Electrical vehicles not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms
870919Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms (excl. electrical trucks)
870990Parts of self-propelled works trucks, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods, incl. tractors for railways station platforms, n.e.s.

Sri Lanka Hs Code - 8710 : Tanks & other armoured fighting vehicles, motorized, whether or not fitted with weapons, and


871000Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles, n.e.s.

Sri Lanka Hs Code - 8711 : Motorcycles & cycles fitted with an auxiliary motor, with or without side-cars; side-cars


871110Motorcycles, incl. mopeds, and cycles fitted with an auxiliary motor, with reciprocating internal combustion piston engine of a cylinder capacity <= 50 cm³
871120Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 50 cm³ but <= 250 cm³
871130Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 250 cm³ but <= 500 cm³
871140Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 500 cm³ but <= 800 cm³
871150Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 800 cm³
871190Side cars for motorcycles

Sri Lanka Hs Code - 8712 : Bicycles and other cycles ( incl delivery tricycles ), not motorized


871200Bicycles and other cycles, incl. delivery tricycles, not motorised

Sri Lanka Hs Code - 8713 : Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled


871310Carriages for disabled persons, not mechanically propelled
871390Carriages for disabled persons, motorised or otherwise mechanically propelled (excl. specially designed motor vehicles and bicycles)

Sri Lanka Hs Code - 8714 : Parts & accessories of vehicles of headings 8711 to 8713


871411Saddles for motorcycles, incl. mopeds
871419Parts and accessories for motorcycles, incl. mopeds, n.e.s.
871420Parts and accessories for carriages for disabled persons, n.e.s.
871491Frames and forks, and parts thereof, for bicycles, n.e.s.
871492Wheel rims and spokes, for bicycles
871493Hubs (other than coaster braking hubs) and hub brakes, and free-wheel sprocket-wheels, for bicycles
871494Brakes, incl. coaster braking hubs and hub brakes, and parts thereof, for bicycles
871495Saddles for bicycles
871496Pedals and crank-gear, and parts thereof, for bicycles, n.e.s.
871499Parts and accessories, for bicycles, n.e.s.

Sri Lanka Hs Code - 8715 : Baby carriages and parts thereof


871500Baby carriages and parts thereof, n.e.s.

Sri Lanka Hs Code - 8716 : Trailers & semi-trailers; other vehicles, not mechanically propelled; parts thereof


871610Trailers and semi-trailers of the caravan type, for housing or camping
871620Self-loading or self-unloading trailers and semi-trailers for agricultural purposes
871631Tanker trailers and tanker semi-trailers, not designed for running on rails
871639Trailers and semi-trailers for the transport of goods, not designed for running on rails (excl. self-loading or self-unloading trailers and semi-trailers for agricultural purposes and tanker trailers and tanker semi-trailers)
871640Trailers and semi-trailers, not designed for running on rails (excl. trailers and semi-trailers for the transport of goods and those of the caravan type for housing or camping)
871680Vehicles pushed or drawn by hand and other vehicles not mechanically propelled (excl. trailers and semi-trailers)
871690Parts of trailers and semi-trailers and other vehicles not mechanically propelled, n.e.s.



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Date: 18-11-2024
NOTIFICATION No. 26/2024–Central Tax
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Date: 30-10-2024
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Date: 23-10-2024
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Date: 23-10-2024
Notification No. 69/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

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Date: 15-10-2024
Notification No. 66/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

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Notification No. 05/2024-Central Tax (Rate)
Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.



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