HS 87032423 Small passenger cars (9 seats and below) equipped only with a reciprocating piston internal combustion engine with a displacement exceeding 4000 milliliters

The table below lists the 2 tariff lines under HS 87032423. 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 87032423 Small passenger cars (9 seats and below) equipped only with a reciprocating piston internal combustion engine with a displacement exceeding 4000 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
8703242310	Station wagons(9 seats or less) of cylinder capacity exceeding 4L, with spark-ignition internal combustion eciprocating piston engine	15%	-	40%	13%	20%		More
8703242390	Complete parts of station wagons (9 seats or less )of a cylinder capacity exceeding 4L, with spark-ignition internal combustion reciprocating piston engine	15%	-	40%	13%	20%		More

HS 87032423: Small passenger cars (9 seats and below) equipped only with a reciprocating piston internal combustion engine with a displacement exceeding 4000 milliliters — China import tariff rates