The national standard at the moment requires that a speedometer fitted to a motor vehicle :
1. Must not under read, that is, at a true speed of 100kmh the speedo must read 100 or more and
2. The speedometer must not over-read by more than 10% + 4kmh of the true speed, therefore at a true 100 the speedometer must read between 100 and 114kmh.
There is no actual set minimum 'over reading' of +4 kmh
The tests are done with the 'normal' tyres fitted to that vehicle by the manufacturer. at normal pressure recommended by the manufacturer + 0.2 bar and at 23 + or - 5C
P.S. Toyota Echo owners have one of the few cars that actually reads correct speed.
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