The table below lists the 3 tariff lines under HS 87031. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 8703101100 | All terrain golf cars and similar vehicles | 15% | - | 0% | 13% | 10% | More | |
| 8703101900 | Other golf cars and similar vehicles | 15% | - | 0% | 13% | 10% | More | |
| 8703109000 | Other, vehicles specially designed for travelling on snow | 15% | - | 0% | 13% | 10% | More |