The table below lists the 2 tariff lines under HS 87032349. 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 |
|---|---|---|---|---|---|---|---|---|
| 8703234910 | Other passenger vehicles of cylinder capacity exceeding 1.5L but not exceeding 2L, with spark-ignition internal combustion eciprocating piston engine | 15% | - | 5% | 13% | 10% | More | |
| 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% | - | 5% | 13% | 10% | More |