The table below lists the 12 tariff lines under HS 870331. 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 |
|---|---|---|---|---|---|---|---|---|
| 8703311110 | Saloon cars of a cylinder capacity not exceeding 1L, with compression-ignition internal combustion reciprocating piston engine | 15% | - | 1% | 13% | 10% | More | |
| 8703311190 | Complete parts of saloon cars of a cylinder capacity not exceeding 1L, with compression-ignition internal combustion reciprocating piston engine | 15% | - | 1% | 13% | 10% | More | |
| 8703311910 | Other passenger cars of a cylinder capacity not exceeding 1L, with compression-ignition internal combustion reciprocating piston engine | 15% | - | 1% | 13% | 10% | More | |
| 8703311990 | Complete parts of other passenger vehicles of a cylinder capacity not exceeding 1L, with compression-ignition internal combustion reciprocating piston engine | 15% | - | 1% | 13% | 10% | More | |
| 8703312110 | Saloon cars of a cylinder capacity exceeding 1L but not exceeding 1.5L, with compression-ignition internal combustion reciprocating piston engine | 15% | - | 3% | 13% | 10% | More | |
| 8703312190 | Complete parts of saloon cars of a cylinder capacity exceeding 1L but not exceeding 1.5L, with compression-ignition internal combustion reciprocating piston engine | 15% | - | 3% | 13% | 10% | More | |
| 8703312210 | Off-road vehicles(4WD) of cylinder capacity exceeding 1L but not exceeding 1.5L,with compression-ignition internal combustion reciprocating piston engine | 15% | - | 3% | 13% | 10% | More | |
| 8703312290 | Complete parts of off-road vehicles (4WD) of a cylinder capacity from1L to 1.5 L, with compression-ignition internal combustion reciprocating piston engine | 15% | - | 3% | 13% | 10% | More | |
| 8703312310 | Station wagons(9 seats or less) of cylinder capacity exceeding 1L but not exceeding 1.5L, with compression-ignition internal combustion reciprocating piston engine | 15% | - | 3% | 13% | 10% | More | |
| 8703312390 | Complete parts of station wagons (9 seats or less ) of a cylinder capacity exceeding 1L but not exceeding 1.5L, with compression-ignition internal combustion reciprocating piston engine | 15% | - | 3% | 13% | 10% | More | |
| 8703312910 | Other passenger vehicles of cylinder capacity exceeding 1L but not exceeding 1.5L, with compression-ignition internal combustion reciprocating piston engine | 15% | - | 3% | 13% | 10% | More | |
| 8703312990 | Complete parts of other passenger vehicles of a cylinder capacity exceeding 1L but not exceeding 1.5L, with compression-ignition internal combustion reciprocating piston engine | 15% | - | 3% | 13% | 10% | More |