Customs & Excise Act, 1964: Tariff Amendments Notice 2435
2 September 2022
The definitions of a complete and incomplete bicycle were provided in Part 1, Schedule No. 1 Chapter 87. Tariff subheading 87.12 notes 5 and 6 includes definition for incomplete bicycles, having the essential character of the complete bicycle. Note 6. For the purposes of Additional Note 5 an incomplete bicycle, whether assembled, is to comprise of at least the following components:
(a) The frame; plus
(b) Any three of the following major components:
- One or both wheels;
- The steering unit;
- The brake set;
- The drivetrain;
- The fork.
You can find the tariff amendment notice here.
