| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 8703235210 | Off-road vehicles(4WD) of cylinder capacity exceeding 2L but not exceeding 2.5L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 9% | 13% | 10% | More | |
| 8703235290 | Complete parts of off-road vehicles (4WD) of a cylinder capacity exceeding 2L but not exceeding 2.5L, with spark-ignition internal combustion reciprocating piston engine | 15% | - | 9% | 13% | 10% | More |