# Customs tariff code 87: VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF

> Customs tariff code 87 covers VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/87
- Reference data as at: 2026-10-10
- Customs code: 87
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Türkiye | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |

## Compliance regimes

- Export licensing applies

## Notes that govern this classification

### Kapitel 87

1. Zu Kapitel 87 gehören nicht Fahrzeuge, die aufgrund ihrer Beschaffenheit dazu bestimmt sind, nur auf Schienen zu fahren (RV E8701000). 2. Im Sinne des Kapitels 87 sind Zugmaschinen Kraftfahrzeuge, die im Wesentlichen zum Ziehen oder Schieben anderer Fahrzeuge, Geräte oder Lasten gebaut sind. Sie können auch Zusatzvorrichtungen haben, die es möglich machen, im Zusammenhang mit der Hauptverwendung der Zugmaschinen Werkzeuge, Geräte, Saatgut, Düngemittel usw. zu befördern (RV E8702100). Maschinen und Arbeitsgeräte, die ihrer Beschaffenheit nach auswechselbare Vorrichtungen zum Anbringen an Zugmaschinen der Position 8701 sind, werden in die für sie zutreffende Position eingereiht, selbst wenn sie mit der Zugmaschine, auch an ihr montiert, gestellt werden (RV E8702200). 3. …

### Abschnitt XVII

1. Zu Abschnitt XVII gehören nicht die in Position 9503 oder 9508 erfassten Waren sowie Rodelschlitten, Bobschlitten und dergleichen (Position 9506) (RV C1701000). 2. Folgende Waren sind nicht als „Teile“ oder als „Zubehör“ einzureihen, auch wenn sie erkennbar für Waren des Abschnitts XVII bestimmt sind: a) Dichtungen und dergleichen aus Stoffen aller Art (Einreihung nach Stoffbeschaffenheit oder nach Position 8484) sowie andere Waren aus Weichkautschuk (Position 4016) (RV C1702A00); b) Teile mit allgemeiner Verwendungsmöglichkeit im Sinne der Anmerkung 2 zu Abschnitt XV, aus unedlen Metallen (Abschnitt XV), und gleichartige Waren aus Kunststoffen (Kapitel 39) (RV C1702B00); c) Waren des Kapitels 82 (Werkzeuge) (RV C1702C00); d) Waren der Position 8306 (RV C1702D00); e) Maschinen, Apparate und Geräte der Positionen 8401 bis 8479 sowie Teile davon, ausgenommen Kühler für Waren dieses Absc …

## Subdivisions of this code

- 8701 Tractors (other than tractors of heading 8709)
- 8702 Motor vehicles for the transport of ten or more persons, including the driver
- 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
- 8704 Motor vehicles for the transport of goods
- 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
- 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
- 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
- 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705
- 8709 Works 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; parts of the foregoing vehicles
- 8710 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
- 8714 Parts and accessories of vehicles of headings 8711 to 8713
- 8715 Baby carriages and parts thereof
- 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

## Frequently asked questions

### What does customs tariff code 87 cover?

Code 87 covers VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 87?

TARIC holds no third-country rate of its own for 87. The rate follows from the declarable commodity code beneath it.

### How many digits does 87 have?

87 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 87?

The EBTI database currently holds no valid decisions on 87. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 87 change?

87 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/87.