HS 87032140 Off road vehicles (four-wheel drive) equipped only with a reciprocating piston internal combustion engine, with a displacement not exceeding 1000 milliliters

The table below lists the 2 tariff lines under HS 87032140. 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.

Tariffs List：

China import tariff rates for HS 87032140 Off road vehicles (four-wheel drive) equipped only with a reciprocating piston internal combustion engine, with a displacement not exceeding 1000 milliliters — MFN rate, temporary rate, consumption tax, VAT, US and Canada additional tariffs
Hscode	Description	MFN rate	Temperate rate	Comsumer rate	Vat rate	US additional	CA additional	Detail
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

HS 87032140: Off road vehicles (four-wheel drive) equipped only with a reciprocating piston internal combustion engine, with a displacement not exceeding 1000 milliliters — China import tariff rates