| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 8703242210 | Off-road vehicles(4WD) of cylinder capacity exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 40% | 13% | 20% | More | |
| 8703242290 | Complete parts of off-road vehicles (4WD) of a cylinder capacity exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | - | 40% | 13% | 20% | More |