VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT > VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF > Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
| Code | Description | Duty |
|---|---|---|
| 8713100000D | Not mechanically propelled | 0.000 % |
| 8713900000D | Other | 0.000 % |
CTH, except from heading 8714; or 45% value added rule