Tariff classification: machinery-class goods (e.g., reach stackers) fall under the machinery chapter and are not subject to vehicle import licensing. Goods that are machinery (for example reach stackers and forklifts) specifically covered at the relevant tariff code within the machinery chapter are not to be classified under the vehicles chapter; therefore Import Licensing Notes No. 1 and 2 of the vehicles chapter do not apply to those goods. A prior circular on special purpose vehicles is limited to items classifiable under the vehicles chapter only.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff classification: machinery-class goods (e.g., reach stackers) fall under the machinery chapter and are not subject to vehicle import licensing.
Goods that are machinery (for example reach stackers and forklifts) specifically covered at the relevant tariff code within the machinery chapter are not to be classified under the vehicles chapter; therefore Import Licensing Notes No. 1 and 2 of the vehicles chapter do not apply to those goods. A prior circular on special purpose vehicles is limited to items classifiable under the vehicles chapter only.
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