| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 8703312210 | Off-road vehicles(4WD) of cylinder capacity exceeding 1L but not exceeding 1.5L,with compression-ignition internal combustion reciprocating piston engine | 15% | - | 3% | 13% | 10% | More | |
| 8703312290 | Complete parts of off-road vehicles (4WD) of a cylinder capacity from1L to 1.5 L, with compression-ignition internal combustion reciprocating piston engine | 15% | - | 3% | 13% | 10% | More |