The table below lists the 8 tariff lines under HS 870321. 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 |
|---|---|---|---|---|---|---|---|---|
| 8703213010 | Saloon cars of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 1% | 13% | 10% | More | |
| 8703213090 | Complete parts of Saloon cars of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 1% | 13% | 10% | More | |
| 8703214010 | Off-road vehicles(4WD) of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 1% | 13% | 10% | More | |
| 8703214090 | Complete parts of off-road vehicles(4WD)of cylinder capacity not exceeding 1L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 1% | 13% | 10% | More | |
| 8703215010 | Station wagons(9 seats or less),of a cylinder capacity exceeding 1L, with spark-ignition internal combustion reciprocating piston engine | 15% | - | 1% | 13% | 10% | More | |
| 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% | - | 1% | 13% | 10% | More | |
| 8703219010 | Other passenger vehicles of a cylinder capacity exceeding 1L with spark-ignition internal combustion reciprocating piston engine | 15% | - | 1% | 13% | 10% | More | |
| 8703219090 | Complete parts of others vehicles of cylinder capacity not exceeding 1L with spark-ignition internal combustion reciprocating piston engine | 15% | - | 1% | 13% | 10% | More |