🗂️第87章：Vehicles and their parts, accessories, other than railway and tramway vehicles
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 8701100000 | Pedestrian controlled tractors | 9% | 9 | - |
| 8701200000 | Road trailer for semi-trailers | 6% | 17.00 | 17.00 |
| 8701210000 | Road tractor for semi-trailer, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) | 6% | 0 | 13 |
| 8701220000 | Road tractor for semi-trailer, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | 6% | 0 | 13 |
| 8701230000 | Road tractor for semi-trailer, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | 6% | 0 | 13 |
| 8701240000 | Road tractor for semi-trailer, with only electric motor for propulsion | 6% | 0 | 13 |
| 8701290000 | Other road tractor for semi-trailer | 6% | 0 | 13 |
| 8701300010 | Track-laying tractors | 6% | 9/13 | - |
| 8701300090 | Other track-laying tractors | 6% | 10/13 | - |
| 8701911000 | Other tractors, power not exceeding 18kw | 8% | 10/13 | - |
| 8701919000 | Other drive-axless, power not exceeding 18kw(excluding tractors of heading no.87.09) | 8% | 10/13 | - |
| 8701921000 | Other tractors, power exceeding 18kw but not exceeding 37kw | 8% | 10/13 | - |
| 8701929000 | Other drive-axless, power exceeding 18kw but not exceeding 37kw(excluding tractors of heading no.87.09) | 8% | 10/13 | - |
| 8701931000 | Other tractors, power exceeding 37kw but not exceeding 75kw | 8% | 10/13 | - |
| 8701939000 | Other drive-axless, power exceeding 37kw but not exceeding 75kw(excluding tractors of heading no.87.09) | 8% | 10/13 | - |
| 8701941010 | Wheel tractor,power exceeding 110kw but not exceeding 130kw | 8% | 10/13 | - |
| 8701941090 | Other tractors, power exceeding 75kw but not exceeding 130kw | 8% | 10/13 | - |
| 8701949000 | Other drive-axless, power exceeding 75kw but not exceeding 130kw(excluding tractors of heading no.87.09) | 8% | 10/13 | - |
| 8701951010 | Wheel tractor,power exceeding 130kw | 8% | 10/13 | - |
| 8701951090 | Other tractors, power exceeding 130kw | 8% | 10/13 | - |
| 8701959000 | Other drive-axless, power exceeding 130kw(excluding tractors of heading no.87.09) | 8% | 10/13 | - |
| 8702102000 | Buses for transport passengers at airport | 4% | 13 | - |
| 8702109100 | Passenger buses (diesel), with 30 seats or more (refer to the passenger buses, 30 seats or more, with diesel or semidiesel engine) | 15% | 13 | - |
| 8702109210 | Passenger buses, 20-23 seats, with compression- ignition internal combustion piston engine | 15% | 13 | 5 |
| 8702109290 | Passenger buses, 24-29 seats, with compression- ignition internal combustion piston engine | 15% | 13 | - |
| 8702109300 | Passenger buses, 10-19 seats,with compression- ignition internal combustion piston engine | 15% | 13 | 5 |
| 8702201000 | Airport shuttle bus,with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | 4% | 13 | - |
| 8702209100 | Passenger buses,with 30 seats or more,with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | 15% | 13 | - |
| 8702209210 | Passenger buses, 20-23 seats, with compression- ignition internal combustion piston engine | 15% | 13 | 5 |
| 8702209290 | Passenger buses, 24-29 seats, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: | 15% | 13 | 5 |
| 8702209300 | Passenger buses, 10-19 seats, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | 15% | 13 | 5 |
| 8702301000 | Passenger buses,with 30 seats or more,with spark-ignition internal combustion eciprocating piston engine and electric motor for propulsion | 15% | 13 | - |
| 8702302010 | Passenger buses,with 20-23 seats,with spark-ignition internal combustion eciprocating piston engine and electric motor for propulsion | 15% | 13 | 5 |
| 8702302090 | Passenger buses,with 24-19 seats,with spark-ignition internal combustion eciprocating piston engine and electric motor for propulsion | 15% | 13 | 5 |
| 8702303000 | Passenger buses,with 10-19 seats,with spark-ignition internal combustion eciprocating piston engine and electric motor for propulsion | 15% | 13 | 5 |
| 8702401000 | Large buses with only an electric motor with 30 or more seats | 25% | 17.00 | 17.00 |
| 8702401010 | Pure electric bus | 15% | 13 | - |
| 8702401090 | Other large buses with 30 seats or more only equipped with drive motors | 15% | 13 | - |
| 8702402010 | Passenger buses,with 20-23 seats,with only electric motor for propulsion | 15% | 13 | 5 |
| 8702402090 | Passenger buses,with 24-29 seats,with only electric motor for propulsion | 15% | 13 | 5 |
| 8702403000 | Passenger buses,with 10-19 seats,with only electric motor for propulsion | 15% | 13 | 5 |
| 8702901000 | Passenger buses,with 30 seats or more (refer to the passenger buses, 30 seats or over, with other engine) | 15% | 13 | - |
| 8702902001 | Passenger buses, with non compression-ignition internal combustion piston engine, 20-23 seats | 15% | 13 | 5 |
| 8702902090 | Passenger buses, with non compression-ignition internal combustion piston engine, 24-29 seats | 15% | 13 | - |
| 8702903000 | Passenger buses, with non compression- ignition internal combustion piston engine , 10-19 seats | 15% | 13 | 5 |
| 8703101100 | All terrain golf cars and similar vehicles | 15% | 13 | - |
| 8703101900 | Other golf cars and similar vehicles | 15% | 13 | - |
| 8703109000 | Other, vehicles specially designed for travelling on snow | 15% | 13 | - |
| 8703213010 | Saloon cars of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 1 |
| 8703213090 | Complete parts of saloon cars of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | - |
| 8703214010 | Off-road vehicles(4wd) of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 1 |
| 8703214090 | Complete parts of off-road vehicles(4wd)of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | - |
| 8703215010 | Station wagons(9 seats or less),of a cylinder capacity exceeding 1L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | 1 |
| 8703215090 | Complete parts of station wagons (9 seats or less ) of cylinder capacity not exceeding 1L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703219010 | Other passenger vehicles of a cylinder capacity exceeding 1L with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | 1 |
| 8703219090 | Complete parts of others vehicles of cylinder capacity not exceeding 1L with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703223010 | Saloon cars of cylinder capacity exceeding 1L but not exceeding 1.5L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 3 |
| 8703223090 | Complete parts of saloon cars of a cylinder capacity exceeding 1L but not exceeding 1.5L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703224010 | Off-road vehicles(4wd) of cylinder capacity exceeding 1L but not exceeding 1.5L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 3 |
| 8703224090 | Complete parts of off-road vehicles (4wd)of a cylinder capacity exceeding 1L but not exceeding 1.5L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703225010 | Station wagons(9 seats or less) of cylinder capacity exceeding 1L but not exceeding 1.5L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 3 |
| 8703225090 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity exceeding 1L but not exceeding 1.5L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703229010 | Other passenger vehicles of cylinder capacity exceeding 1L but not exceeding 1.5L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 3 |
| 8703229090 | Complete parts of other vehicles of a cylinder capacity exceeding 1L but not exceeding 1.5L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703234110 | Saloon cars of cylinder capacity exceeding 1.5L but not exceeding 2L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 5 |
| 8703234190 | Complete parts of saloon cars of a cylinder capacity exceeding 1.5L but not exceeding 2L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703234210 | Off-road vehicles(4wd) of cylinder capacity exceeding 1.5L but not exceeding 2L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 5 |
| 8703234290 | Complete parts of off-road vehicles (4wd)of a cylinder capacity exceeding 1.5L but not exceeding 2L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703234310 | Station wagons(9 seats or less) of cylinder capacity exceeding 1.5L but not exceeding 2L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 5 |
| 8703234390 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity exceeding 1.5L but not exceeding 2L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703234910 | Other passenger vehicles of cylinder capacity exceeding 1.5L but not exceeding 2L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 5 |
| 8703234990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 1.5L but not exceeding 2L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703235110 | Saloon cars of cylinder capacity exceeding 2L but not exceeding 2.5L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 9 |
| 8703235190 | Complete parts of saloon cars of a cylinder capacity exceeding 2L but not exceeding 2.5L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703235210 | Off-road vehicles(4wd) of cylinder capacity exceeding 2L but not exceeding 2.5L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 9 |
| 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% | 13 | - |
| 8703235310 | Station wagons(9 seats or less) of cylinder capacity exceeding 2L but not exceeding 2.5L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 9 |
| 8703235390 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity exceeding 2L but not exceeding 2.5L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703235910 | Other passenger vehicles of cylinder capacity exceeding 2L but not exceeding 2.5L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 9 |
| 8703235990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 2L but not exceeding 2.5L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703236110 | Saloon cars of cylinder capacity exceeding 2.5L but not exceeding 3L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 12 |
| 8703236190 | Complete parts of saloon cars of a cylinder capacity exceeding 2.5L but not exceeding 3L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703236210 | Off-road vehicles(4wd) of cylinder capacity exceeding 2.5L but not exceeding 3L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 12 |
| 8703236290 | Complete parts of off-road vehicles (4wd) of a cylinder capacity exceeding 2.5L but not exceeding 3L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703236310 | Station wagons(9 seats or less) of cylinder capacity exceeding 2.5L but not exceeding 3L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 12 |
| 8703236390 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity exceeding 2.5L but not exceeding 3L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703236910 | Other passenger vehicles of cylinder capacity exceeding 2.5L but not exceeding 3L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 12 |
| 8703236990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 2.5L but not exceeding 3L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | 12 |
| 8703241110 | Saloon cars of cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 25 |
| 8703241190 | Complete parts of saloon cars of a cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703241210 | Off-road vehicles(4wd) of cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 25 |
| 8703241290 | Complete parts of off-road vehicles (4wd) of a cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703241310 | Station wagons(9 seats or less) of cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 25 |
| 8703241390 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703241910 | Other passenger vehicles of cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 25 |
| 8703241990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 3L but not exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | 25 |
| 8703242110 | Saloon cars of cylinder capacity exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 40 |
| 8703242190 | Complete parts of saloon cars of a cylinder capacity exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703242210 | Off-road vehicles(4wd) of cylinder capacity exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 40 |
| 8703242290 | Complete parts of off-road vehicles (4wd) of a cylinder capacity exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703242310 | Station wagons(9 seats or less) of cylinder capacity exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 40 |
| 8703242390 | Complete parts of station wagons (9 seats or less )of a cylinder capacity exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703242910 | Other passenger vehicles of cylinder capacity exceeding 4L, with spark-ignition internal combustion eciprocating piston engine | 15% | 13 | 40 |
| 8703242990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 4L, with spark-ignition internal combustion reciprocating piston engine | 15% | 13 | 40 |
| 8703311110 | Saloon cars of a cylinder capacity not exceeding 1l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 1 |
| 8703311190 | Complete parts of saloon cars of a cylinder capacity not exceeding 1l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703311910 | Other passenger cars of a cylinder capacity not exceeding 1l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 1 |
| 8703311990 | Complete parts of other passenger vehicles of a cylinder capacity not exceeding 1l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703312110 | Saloon cars of a cylinder capacity exceeding 1l but not exceeding 1.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 3 |
| 8703312190 | Complete parts of saloon cars of a cylinder capacity exceeding 1l but not exceeding 1.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703312210 | Off-road vehicles(4wd) of cylinder capacity exceeding 1l but not exceeding 1.5l,with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 3 |
| 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% | 13 | - |
| 8703312310 | Station wagons(9 seats or less) of cylinder capacity exceeding 1l but not exceeding 1.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 3 |
| 8703312390 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity exceeding 1l but not exceeding 1.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703312910 | Other passenger vehicles of cylinder capacity exceeding 1l but not exceeding 1.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 3 |
| 8703312990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 1l but not exceeding 1.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703321110 | Saloon cars of a cylinder capacity exceeding 1.5l but not exceeding 2l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 5 |
| 8703321190 | Complete parts of saloon cars of a cylinder capacity exceeding 1.5l but not exceeding 2l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703321210 | Off-road vehicles(4wd) of cylinder capacity exceeding 1.5l but not exceeding 2l,with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 5 |
| 8703321290 | Complete parts of off-road vehicles (4wd) of a cylinder capacity exceeding 1.5l but not exceeding 2l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703321310 | Station wagons(9 seats or less) of cylinder capacity exceeding 1.5l but not exceeding 2l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 5 |
| 8703321390 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity exceeding 1.5l but not exceeding 2l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703321910 | Other passenger vehicles of cylinder capacity exceeding 1.5l but not exceeding 2l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 5 |
| 8703321990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 1.5l but not exceeding 2l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703322110 | Saloon cars of a cylinder capacity exceeding 2l but not exceeding 2.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 9 |
| 8703322190 | Complete parts of saloon cars of a cylinder capacity exceeding 2l but not exceeding 2.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703322210 | Off-road vehicles(4wd) of cylinder capacity exceeding 2l but not exceeding 2.5l,with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 9 |
| 8703322290 | Complete parts of off-road vehicles (4wd) of a cylinder capacity exceeding 2l but not exceeding 2.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703322310 | Station wagons(9 seats or less) of cylinder capacity exceeding 2l but not exceeding 2.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 9 |
| 8703322390 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity from 2l to2.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703322910 | Other passenger vehicles of cylinder capacity exceeding 2l but not exceeding 2.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 9 |
| 8703322990 | Complete parts of other vehicles of a cylinder capacity exceeding 2l but not exceeding 2.5l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703331110 | Saloon cars of a cylinder capacity exceeding 2,5l but not exceeding 3l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 12 |
| 8703331190 | Complete parts of saloon cars of a cylinder capacity exceeding 2.5l but not exceeding 3l,with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703331210 | Off-road vehicles(4wd) of cylinder capacity exceeding 2,5l but not exceeding 3l,with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 12 |
| 8703331290 | Complete parts of off-road vehicles (4wd) of a cylinder capacity exceeding 2.5l but not exceeding 3l,with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703331310 | Station wagons(9 seats or less) of cylinder capacity exceeding 2.5l but not exceeding 3l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 12 |
| 8703331390 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity exceeding 2.5l but not exceeding 3l,with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703331910 | Other passenger vehicles of cylinder capacity exceeding 2.5l but not exceeding 3l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 12 |
| 8703331990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 2.5l but not exceeding 3l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 12 |
| 8703332110 | Saloon cars of a cylinder capacity exceeding 3l but not exceeding 4l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 25 |
| 8703332190 | Complete parts of saloon cars of a cylinder capacity exceeding 3l but not exceeding 4l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703332210 | Off-road vehicles(4wd) of cylinder capacity exceeding 3l but not exceeding 4l,with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 25 |
| 8703332290 | Complete parts of off-road vehicles (4wd) of a cylinder capacity exceeding 3l but not exceeding 4l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703332310 | Station wagons(9 seats or less) of cylinder capacity exceeding 3l but not exceeding 4l, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 25 |
| 8703332390 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity exceeding 3L but not exceeding 4L,with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703332910 | Other passenger vehicles equipped only with internal combustion piston engines with a displacement ≤ 4 litres | 15% | 13 | 25 |
| 8703332990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 3L but not exceeding 4L, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 25 |
| 8703336110 | Commercial vehicles with compression-ignition internal combustion engines with a displacement > 4 litres only | 15% | 13 | 40 |
| 8703336190 | Complete parts of saloon cars of a cylinder capacity exceeding 4L,with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703336210 | Off-road vehicle with an internal combustion piston engine with a displacement > 4 litres only | 15% | 13 | 40 |
| 8703336290 | Complete parts of off-road vehicles (4WD) of a cylinder capacity exceeding 4L, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703336310 | Minibuses with internal combustion piston engines with a displacement > 4 litres only | 15% | 13 | 40 |
| 8703336390 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity exceeding 4L,with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | - |
| 8703336910 | Other vehicles fitted only with internal combustion piston engines of a displacement > 4 litres | 15% | 13 | 40 |
| 8703336990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 4L, with compression-ignition internal combustion reciprocating piston engine | 15% | 13 | 40 |
| 8703401110 | Small brakes equipped with a spark-ignition piston internal combustion engine (displacement ≤ 1 litre) and an electric motor | 15% | 13 | 1 |
| 8703401190 | Complete parts of saloon cars of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine,with drive motor (Except for charging by external | 15% | 13 | - |
| 8703401210 | Off-road vehicles with both a spark-ignition piston internal combustion engine (displacement ≤ 1 litre) and an electric motor (four-wheel drive) | 15% | 13 | 1 |
| 8703401290 | Complete parts of off-road vehicles(4WD) of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine,with drive motor (Except for charging by external | 15% | 13 | - |
| 8703401310 | Minibuses equipped with a spark ignition piston internal combustion engine (displacement ≤ 1 litre) and an electric motor | 15% | 13 | 1 |
| 8703401390 | Complete parts of station wagons(9 seats or less) of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine,with drive motor (Except for charging by external | 15% | 13 | 1 |
| 8703401910 | Other passenger vehicles equipped with an internal combustion engine (displacement ≤ 1 litre) and an electric motor at the same time | 15% | 13 | 1 |
| 8703401990 | Complete parts of Other passenger vehicles of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine,with drive motor (Except for charging by external | 15% | 13 | 1 |
| 8703402110 | Minivans with a combustion engine (< 1 litre ≤ 1.5 litres) and electric motor | 15% | 13 | 3 |
| 8703402190 | Complete parts of saloon cars 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% | 13 | 3 |
| 8703402210 | All-wheel-drive off-road vehicle equipped with a spark-ignition piston internal combustion engine (< 1 litre ≤ 1.5 litres) and an electric motor | 15% | 13 | 3 |
| 8703402290 | 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% | 13 | 3 |
| 8703402310 | Minibuses equipped with a spark ignition piston internal combustion engine (≤ 1.5 litres) and an electric motor | 15% | 13 | 3 |
| 8703402390 | Complete parts of Station wagons(9 seats or less) 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% | 13 | 3 |
| 8703402910 | Other passenger vehicles powered by an internal combustion engine (< 1 litre ≤ 1.5 litres) and an electric motor | 15% | 13 | 3 |
| 8703402990 | Complete parts of Other passenger vehicles 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% | 13 | 3 |
| 8703403110 | Piston-engined internal combustion engines (< 1.5 litres ≤ 2 litres) and small cars powered by electric motors | 15% | 13 | 5 |
| 8703403190 | Complete parts of saloon cars 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% | 13 | 5 |
| 8703403210 | All-wheel-drive off-road vehicle equipped with a spark-ignition piston internal combustion engine (≤ 2 litres) and an electric motor | 15% | 13 | 5 |
| 8703403290 | 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% | 13 | 5 |
| 8703403310 | Minibuses equipped with a spark ignition piston internal combustion engine (< 1.5 litres ≤ 2 litres) and an electric motor | 15% | 13 | 5 |
| 8703403390 | Complete parts of Station wagons(9 seats or less) 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% | 13 | 5 |
| 8703403910 | Other passenger vehicles powered by an internal combustion engine with a piston ignition (≤ 2 litres) and an electric motor | 15% | 13 | 5 |
| 8703403990 | Complete parts of Other passenger vehicles of cylinder capacity exceeding 1,5L but not exceeding 2L, with spark-ignition internal combustion eciprocating piston engine,with drive motor (Except for charging by external | 15% | 13 | 5 |
| 8703404110 | Minivans with a spark ignition piston internal combustion engine (≤ 2.5 litres) and an electric motor | 15% | 13 | 9 |
| 8703404190 | Complete parts of saloon cars 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% | 13 | 9 |
| 8703404210 | All-wheel-drive off-road vehicle equipped simultaneously with a spark-ignition piston internal combustion engine ((2< displacement ≤ 2.5 litres) and an electric motor | 15% | 13 | 9 |
| 8703404290 | 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% | 13 | 9 |
| 8703404310 | Minibuses equipped with a spark-ignition piston internal combustion engine (≤ 2.5 litres) and an electric motor | 15% | 13 | 9 |
| 8703404390 | Complete parts of Station wagons(9 seats or less) 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% | 13 | 9 |
| 8703404910 | Other passenger vehicles equipped with combustion engines (< 2.5 litres) and electric motors | 15% | 13 | 9 |
| 8703404990 | Complete parts of Other passenger vehicles of cylinder capacity exceeding 2L but not exceeding 2.5L, with spark-ignition internal combustion eciprocating piston engine,with drive motor (Except for charging by external | 15% | 13 | 9 |
| 8703405110 | Piston-engined internal combustion engines (< 2.5 litres ≤ 3 litres) and small cars powered by electric motors | 15% | 13 | 12 |
| 8703405190 | Complete parts of saloon cars 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% | 13 | 12 |
| 8703405210 | All-wheel-drive off-road vehicle equipped with a spark-ignition piston internal combustion engine ((2.5< displacement ≤ 3 litres) and an electric motor | 15% | 13 | 12 |
| 8703405290 | 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% | 13 | 12 |
| 8703405310 | Minibuses equipped with a spark ignition piston internal combustion engine (≤ 2.5 < displacement ≤ 3 litres) and an electric motor | 15% | 13 | 12 |
| 8703405390 | Complete parts of Station wagons(9 seats or less) 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% | 13 | 12 |
| 8703405910 | Other passenger vehicles powered by an internal combustion engine (with piston ignition ≤ 2.5 < 3 litres) and an electric motor | 15% | 13 | 12 |
| 8703405990 | Complete parts of Other passenger vehicles of cylinder capacity exceeding 2.5L but not exceeding 3L, with spark-ignition internal combustion eciprocating piston engine,with drive motor (Except for charging by external | 15% | 13 | 12 |
| 8703406110 | Minivans with a combustion engine (< 3 litres ≤ 4 litres) and an electric motor | 15% | 13 | 25 |
| 8703406190 | Complete parts of saloon cars 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% | 13 | 25 |
| 8703406210 | All-wheel-drive off-road vehicle equipped with a spark-ignition piston internal combustion engine ((3< displacement ≤ 4 litres) and an electric motor | 15% | 13 | 25 |
| 8703406290 | 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% | 13 | 25 |