| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 8703407210 | Off-road vehicles(4WD) of cylinder capacity exceeding 4L, with spark-ignition internal combustion eciprocating piston engine,with drive motor (Except for charging by external power supply ) | 15% | - | 40% | 13% | 10% | More | |
| 8703407290 | Complete parts of Off-road vehicles(4WD) of cylinder capacity exceeding 1L but not exceeding 1.5L, with spark-ignition internal combustion eciprocating piston engine,with drive motor (Except for charging by external | 15% | - | 40% | 13% | 10% | More |