| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 8703214010 | Off-road vehicles(4WD) of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 1% | 13% | 10% | More | |
| 8703214090 | Complete parts of off-road vehicles(4WD)of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 1% | 13% | 10% | More |