Code | Description of commodities | Tax rate (%) |
8702 | | | Motor vehicles for transport of 10 persons or more, including driver | |
8702 | 10 | | - With compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| | | - - Motor vehicles for transport of less than 16 persons: | |
| | | - - - Passenger motor vehicles: | |
| | | - - - - In complete units/Other types: | |
8702 | 10 | 06 | - - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons | 90 |
8702 | 10 | 07 | - - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons | 90 |
8702 | 10 | 08 | - - - - - Of a g.v.w exceeding 6 tons but not exceeding 18 tons | 90 |
8702 | 10 | 09 | - - - - - Of a g.v.w exceeding 18 tons but not exceeding 24 tons | 90 |
8702 | 10 | 10 | - - - - - Of a g.v.w exceeding 24 tons | 90 |
| | | - - - Other: | |
| | | - - - - In complete units/Other: | |
8702 | 10 | 15 | - - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons | 90 |
8702 | 10 | 16 | - - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons | 90 |
8702 | 10 | 17 | - - - - - Of a g.v.w exceeding 6 tons but not exceeding 24 tons | 90 |
8702 | 10 | 18 | - - - - - Of a g.v.w exceeding 24 tons | 90 |
| | | - - Motor vehicles for transport of between 16 and under 30 persons: | |
| | | - - - Passenger motor vehicles | |
| | | - - - - In complete units/Other: | |
8702 | 10 | 26 | - - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons | 90 |
8702 | 10 | 27 | - - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons | 90 |
8702 | 10 | 28 | - - - - - Of a g.v.w exceeding 6 tons but not exceeding 18 tons | 90 |
8702 | 10 | 31 | - - - - - Of a g.v.w exceeding 18 tons but not exceeding 24 tons | 90 |
8702 | 10 | 32 | - - - - - Of a g.v.w exceeding 24 tons | 90 |
| | | - - - Other: | |
| | | - - - - In complete units/Other: | |
8702 | 10 | 37 | - - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons | 90 |
8702 | 10 | 38 | - - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons | 90 |
8702 | 10 | 39 | - - - - - Of a g.v.w exceeding 6 tons but not exceeding 24 tons | 90 |
8702 | 10 | 40 | - - - - - Of a g.v.w exceeding 24 tons | 90 |
| | | - - Motor vehicles for transport of 30 persons or more: | |
| | | - - - Bus of other types | |
| | | - - - - In complete units/Other: | |
8702 | 10 | 56 | - - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons | 90 |
8702 | 10 | 57 | - - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons | 90 |
8702 | 10 | 58 | - - - - - Of a g.v.w exceeding 6 tons but not exceeding 18 tons | 90 |
8702 | 10 | 59 | - - - - - Of a g.v.w exceeding 18 tons but not exceeding 24 tons | 90 |
8702 | 10 | 60 | - - - - - Of a g.v.w exceeding 24 tons | 90 |
| | | - - - Other: | |
| | | - - - - In complete units/Other: | |
8702 | 10 | 65 | - - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons | 90 |
8702 | 10 | 66 | - - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons | 90 |
8702 | 10 | 67 | - - - - - Of a g.v.w exceeding 6 tons but not exceeding 24 tons | 90 |
8702 | 10 | 68 | - - - - - Of a g.v.w exceeding 24 tons | 90 |
8702 | 90 | | - Other: | |
| | | - - Motor vehicles for transport of less than 16 persons: | |
| | | - - - Passenger motor vehicles: | |
8702 | 90 | 12 | - - - - In complete units/Other | 90 |
| | | - - - Other: | |
8702 | 90 | 22 | - - - - In complete units/Other | 90 |
| | | - - Motor vehicles for transport of between 16 and under 30 persons: | |
| | | - - - Passenger motor vehicles: | |
8702 | 90 | 32 | - - - - In complete units/Other | 90 |
| | | - - - Other | |
8702 | 90 | 42 | - - - - In complete units/Other | 90 |
| | | - - Motor vehicles for transport of 30 persons or more: | |
| | | - - - Bus of other types | |
8702 | 90 | 62 | - - - - In complete units/Other | 90 |
| | | - - - Other | |
8702 | 90 | 92 | - - - - In complete units/Other | 90 |
8703 | | | Motor cars and other motor vehicles designed mainly for the transport of persons (other than those under Heading No. 8702), including vehicles for transport of persons with separate luggage compartments and racing cars | |
8703 | 10 | | - Vehicles specially designed for traveling on snow; golf cars and similar vehicles: | |
| | | - - Vehicles for transport of no more than 8 persons, including driver: | |
8703 | 10 | 11 | - - - Golf cars and golf buggies | 90 |
8703 | 10 | 12 | - - - Small racing cars | 90 |
8703 | 10 | 19 | - - - Other | 90 |
| | | - - Vehicles for transport of 9 persons, including driver | |
8703 | 10 | 91 | - - - Golf cars and golf buggies | 90 |
8703 | 10 | 99 | - - - Other | 90 |
| | | - Other vehicles, with spark-ignition internal combustion piston engine: | |
8703 | 21 | | - - Of a cylinder capacity not exceeding 1,000 cc: | |
| | | - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), of a type for transport of no more than 8 persons, including driver: | |
8703 | 21 | 32 | - - - - In complete units/Other | 90 |
| | | - - - Other vehicles, for transport of no more than 8 persons: | |
8703 | 21 | 42 | - - - - Four-wheel drive vehicles, in complete units/Other | 90 |
8703 | 21 | 44 | - - - - Other | 90 |
| | | - - - Other, for transport of 9 persons, including driver | |
8703 | 21 | 52 | - - - - Four-wheel drive vehicles, in complete units/Other | 90 |
8703 | 21 | 54 | - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other | 90 |
8703 | 21 | 56 | - - - - Other | 90 |
8703 | 22 | | - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | |
8703 | 22 | 20 | - - - Motor-homes | 90 |
| | | - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), of a type for transport of no more than 8 persons, including driver: | |
8703 | 22 | 52 | - - - - In complete units/Other | 90 |
| | | - - - Other, for transport of no more than 8 persons: | |
8703 | 22 | 62 | - - - - Four-wheel drive vehicles, in complete units/Other | 90 |
8703 | 22 | 64 | - - - - Other | 90 |
| | | - - - Other, for transport of 9 persons, including driver: | |
8703 | 22 | 72 | - - - - Four-wheel drive vehicles, in complete units/Other | 90 |
8703 | 22 | 74 | - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other: | 90 |
8703 | 22 | 76 | - - - - Other | 90 |
8703 | 23 | | - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: | |
8703 | 23 | 12 | - - - Motor-homes | 90 |
| | | - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: | |
| | | - - - - In complete units/Other | |
8703 | 23 | 21 | - - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 23 | 22 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 23 | 23 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc | 90 |
8703 | 23 | 24 | - - - - - Of a cylinder capacity of 2,500 cc or more | 90 |
| | | - - - Other, for transport of no more than 8 persons: | |
| | | - - - - Four-wheel drive vehicles, in complete units/Other | |
8703 | 23 | 31 | - - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 23 | 32 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 23 | 33 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc | 90 |
8703 | 23 | 34 | - - - - - Of a cylinder capacity of 2,500 cc or more | 90 |
| | | - - - - Other: | |
8703 | 23 | 41 | - - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 23 | 42 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 23 | 43 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc | 90 |
8703 | 23 | 44 | - - - - - Of a cylinder capacity of 2,500 cc or more | 90 |
| | | - - - Other, for transport of 9 persons, including driver: | |
| | | - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars): | |
| | | - - - - - In complete units/Other | |
8703 | 23 | 51 | - - - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 23 | 52 | - - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 23 | 53 | - - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc | 90 |
8703 | 23 | 54 | - - - - - - Of a cylinder capacity of 2,500 cc or more | 90 |
| | | - - - - Four-wheel drive vehicles, in complete units/Other: | |
8703 | 23 | 61 | - - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 23 | 62 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 23 | 63 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc | 90 |
8703 | 23 | 64 | - - - - - Of a cylinder capacity of 2,500 cc or more | 90 |
| | | - - - - Other: | |
8703 | 23 | 71 | - - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 23 | 72 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 23 | 73 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc | 90 |
8703 | 23 | 74 | - - - - - Of a cylinder capacity of 2,500 cc or more | 90 |
8703 | 24 | | - - Of a cylinder capacity of over 3,000 cc | |
| | | - - - Of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc: | |
8703 | 24 | 12 | - - - - Motor-homes | 90 |
| | | - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver | |
8703 | 24 | 22 | - - - - - In complete units/Other | 90 |
| | | - - - - Other, for transport of no more than 8 persons: | |
8703 | 24 | 32 | - - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
8703 | 24 | 34 | - - - - - Other | 90 |
| | | - - - - Other, for transport of 9 persons including driver: | |
8703 | 24 | 42 | - - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
8703 | 24 | 44 | - - - - - Motor cars (including those for transport of persons with separate | |
| | | luggage compartments, sport cars and racing cars), in complete units/Other | 90 |
8703 | 24 | 46 | - - - - - Other | 90 |
| | | - - - Of a cylinder capacity of over 4,000 cc: | |
8703 | 24 | 52 | - - - - Motor-homes | 90 |
| | | - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver | |
8703 | 24 | 62 | - - - - - In complete units/Other | 90 |
| | | - - - - Other, for transport of no more than 8 persons: | |
8703 | 24 | 72 | - - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
8703 | 24 | 74 | - - - - - Other | 90 |
| | | - - - - Other, for transport of 9 persons, including driver: | |
8703 | 24 | 82 | - - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
8703 | 24 | 84 | - - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other | 90 |
8703 | 24 | 86 | - - - - - Other | 90 |
| | | - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
8703 | 31 | | - - Of a cylinder capacity not exceeding 1,500 cc: | |
8703 | 31 | 20 | - - - Motor-homes | 90 |
| | | - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: | |
| | | - - - - In complete units/Other | |
8703 | 31 | 52 | - - - - - Brand-new | 90 |
| | | - - - Other, for transport of no more than 8 persons: | |
8703 | 31 | 62 | - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
8703 | 31 | 64 | - - - - Other | 90 |
| | | - - - Other, for transport of 9 persons, including driver: | |
8703 | 31 | 72 | - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
8703 | 31 | 74 | - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other | 90 |
8703 | 31 | 77 | - - - - Other | 90 |
8703 | 32 | | - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc | |
8703 | 32 | 12 | - - - Motor-homes | 90 |
| | | - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: | |
| | | - - - - In complete units/Other: | |
8703 | 32 | 23 | - - - - - Brand-new | 90 |
| | | - - - Other, for transport of no more than 8 persons: | |
| | | - - - - Four-wheel drive vehicles, in complete units/Other: | |
8703 | 32 | 34 | - - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 32 | 35 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 32 | 36 | - - - - - Of a cylinder capacity of 2,000 cc or more | 90 |
| | | - - - - Other: | |
8703 | 32 | 44 | - - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 32 | 45 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 32 | 46 | - - - - - Of a cylinder capacity of 2,000 cc or more | 90 |
| | | - - - Other, for transport of 9 persons, including driver: | |
| | | - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars): | |
| | | - - - - - In complete units/Other: | |
8703 | 32 | 53 | - - - - - - Brand-new | 90 |
| | | - - - - Other | |
| | | - - - - - Four-wheel drive vehicles, in complete units/Other: | |
8703 | 32 | 64 | - - - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 32 | 65 | - - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 32 | 66 | - - - - - - Of a cylinder capacity of 2,000 cc or more | 90 |
| | | - - - - - Other: | |
8703 | 32 | 74 | - - - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 32 | 75 | - - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 32 | 76 | - - - - - - Of a cylinder capacity of 2,000 cc or more | 90 |
8703 | 33 | | - - Of a cylinder capacity of over 2,500 cc: | 90 |
| | | - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: | |
8703 | 33 | 12 | - - - - Motor-homes | 90 |
| | | - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: | |
8703 | 33 | 22 | - - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
| | | - - - - Other, for transport of no more than 8 persons: | |
8703 | 33 | 25 | - - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
8703 | 33 | 27 | - - - - - Other | 90 |
| | | - - - - Other, for transport of 9 persons, including driver: | |
8703 | 33 | 29 | - - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
8703 | 33 | 31 | - - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other: | 90 |
8703 | 33 | 34 | - - - - - Other | 90 |
| | | - - - Of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc: | |
8703 | 33 | 42 | - - - - Motor-homes | 90 |
| | | - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: | |
8703 | 33 | 52 | - - - - - In complete units/Other, brand-new | 90 |
| | | - - - - Other, for transport of no more than 8 persons: | |
8703 | 33 | 55 | - - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
8703 | 33 | 57 | - - - - - Other | 90 |
| | | - - - - Other, for transport of 9 persons, including driver: | |
8703 | 33 | 59 | - - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
8703 | 33 | 62 | - - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other: | 90 |
8703 | 33 | 65 | - - - - - Other | 90 |
| | | - - - Of a cylinder capacity exceeding 4,000 cc: | |
8703 | 33 | 72 | - - - - Motor-homes | 90 |
| | | - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: | |
8703 | 33 | 82 | - - - - - In complete units/Other, brand-new | 90 |
| | | - - - - Other, for transport of no more than 8 persons: | |
8703 | 33 | 85 | - - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
8703 | 33 | 87 | - - - - - Other | 90 |
| | | - - - - Other, for transport of 9 persons, including driver: | |
8703 | 33 | 89 | - - - - - Four-wheel drive vehicles, in complete units/Other: | 90 |
8703 | 33 | 92 | - - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other: | 90 |
8703 | 90 | | - Other: | |
8703 | 90 | 12 | - - Motor-homes | 90 |
| | | - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: | |
8703 | 90 | 21 | - - - Electricity-powered | 90 |
| | | - - - Other: | |
| | | - - - - In complete units/Other: | |
8703 | 90 | 26 | - - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 90 | 27 | - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 90 | 28 | - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc | 90 |
8703 | 90 | 31 | - - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc | 90 |
8703 | 90 | 32 | - - - - - Of a cylinder capacity of 3,000 cc or more | 90 |
| | | - - Other, for transport of no more than 8 persons: | |
| | | - - - Four-wheel drive vehicles, in complete units/Other: | |
8703 | 90 | 37 | - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 90 | 38 | - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 90 | 41 | - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc | 90 |
8703 | 90 | 42 | - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc | 90 |
8703 | 90 | 43 | - - - - Of a cylinder capacity of 3,000 cc or more | 90 |
| | | - - - Other | |
8703 | 90 | 48 | - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 90 | 51 | - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 90 | 52 | - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc | 90 |
8703 | 90 | 53 | - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc | 90 |
8703 | 90 | 54 | - - - - Of a cylinder capacity of 3,000 cc or more | 90 |
| | | - - Other, for transport of 9 persons: | |
| | | - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars): | |
8703 | 90 | 61 | - - - - Electricity-powered | 90 |
| | | - - - - Other: | |
| | | - - - - - In complete units/Other: | |
8703 | 90 | 66 | - - - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 90 | 67 | - - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 90 | 68 | - - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc | 90 |
8703 | 90 | 71 | - - - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc | 90 |
8703 | 90 | 72 | - - - - - - Of a cylinder capacity of 3,000 cc or more | 90 |
| | | - - - Four-wheel drive vehicles, in complete units/Other: | |
8703 | 90 | 77 | - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 90 | 78 | - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 90 | 81 | - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc | 90 |
8703 | 90 | 82 | - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc | 90 |
8703 | 90 | 83 | - - - - Of a cylinder capacity of 3,000 cc or more | 90 |
| | | - - - Other | |
8703 | 90 | 88 | - - - - Of a cylinder capacity of under 1,800 cc | 90 |
8703 | 90 | 91 | - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc | 90 |
8703 | 90 | 92 | - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc | 90 |
8703 | 90 | 93 | - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc | 90 |
8703 | 90 | 94 | - - - - Of a cylinder capacity of 3,000 cc or more | 90 |