List of Dutiable Goods
List of Dutiable Goods
Please refer to the table below for the list of dutiable goods and the respective duty rates imposed on the goods.
The listing of duty rates is not an indication of the possible prohibitions placed on the goods. For list of Prohibited and Controlled Goods, please click here.
| HS Code | Product Description | Duty Rates: Customs Duty |
Duty Rates: Excise Duty |
|---|---|---|---|
| 21069020 | Powdered alcohol | Nil | $113.00 per kgm |
| 21069061 | Alcoholic preparations in liquid form used as raw material for making composite concentrates of a kind used for the manufacture of alcoholic beverages | Nil | $88.00 per litre of alcohol |
| 21069062 | Alcoholic preparations in other forms used as raw material for making composite concentrates of a kind used for the manufacture of alcoholic beverages | Nil | $113.00 per kgm |
| 21069064 | Alcoholic composite concentrates in liquid form for simple dilution with water of a kind used for making alcoholic beverages | Nil | $88.00 per litre of alcohol |
| 21069065 | Alcoholic composite concentrates in other forms for simple dilution with water of a kind used for making alcoholic beverages | Nil | $113.00 per kgm |
| 21069066 | Other alcoholic preparations in liquid form of a kind used for the manufacture of alcoholic beverages | Nil | $88.00 per litre of alcohol |
| 21069067 | Other alcoholic preparations in other forms of a kind used for the manufacture of alcoholic beverages | Nil | $113.00 per kgm |
| 22030011 | Stout or porter of alcoholic strength not exceeding 5.8% vol | $16.00 per litre of alcohol | $60.00 per litre of alcohol |
| 22030019 | Stout or porter of alcoholic strength exceeding 5.8% vol | $16.00 per litre of alcohol | $60.00 per litre of alcohol |
| 22030091 | Other beer including ale, of alcoholic strength not exceeding 5.8% vol | $16.00 per litre of alcohol | $60.00 per litre of alcohol |
| 22030099 | Other beer including ale, of alcoholic strength exceeding 5.8% vol | $16.00 per litre of alcohol | $60.00 per litre of alcohol |
| 22041000 | Sparkling wine | Nil | $88.00 per litre of alcohol |
| 22042111 | Wine of fresh grapes of alcoholic strength not exceeding 15% vol, in containers of 2l or less | Nil | $88.00 per litre of alcohol |
| 22042113 | Wine of fresh grapes of alcoholic strength exceeding 15% vol but not exceeding 23% vol, in containers of 2l or less | Nil | $88.00 per litre of alcohol |
| 22042114 | Wine of fresh grapes of alcoholic strength exceeding 23% vol, in containers of 2l or less | Nil | $88.00 per litre of alcohol |
| 22042121 | Grape must with fermentation prevented or arrested by addition of alcohol, of alcoholic strength not exceeding 15% vol, in containers of 2l or less | Nil | $88.00 per litre of alcohol |
| 22042122 | Grape must with fermentation prevented or arrested by addition of alcohol, of alcoholic strength exceeding 15% vol, in containers of 2l or less | Nil | $88.00 per litre of alcohol |
| 22042211 | Wine of fresh grapes of alcoholic strength not exceeding 15% vol, in containers of more than 2l but not more than 10l | Nil | $88.00 per litre of alcohol |
| 22042212 | Wine of fresh grapes of alcoholic strength exceeding 15% vol but not exceeding 23% vol, in containers of more than 2l but not more than 10l | Nil | $88.00 per litre of alcohol |
| 22042213 | Wine of fresh grapes of alcoholic strength exceeding 23% vol, in containers of more than 2l but not more than 10l | Nil | $88.00 per litre of alcohol |
| 22042221 | Grape must with fermentation prevented or arrested by addition of alcohol, of alcoholic strength not exceeding 15% vol, in containers of more than 2l but not more than 10l | Nil | $88.00 per litre of alcohol |
| 22042222 | Grape must with fermentation prevented or arrested by addition of alcohol, of alcoholic strength exceeding 15% vol, in containers of more than 2l but not more than 10l | Nil | $88.00 per litre of alcohol |
| 22042911 | Wine of fresh grapes of alcoholic strength not exceeding 15% vol, in containers of more than 10l | Nil | $88.00 per litre of alcohol |
| 22042912 | Wine of fresh grapes of alcoholic strength exceeding 15% vol | Nil | $88.00 per litre of alcohol |
| 22042921 | Grape must with fermentation prevented or arrested by addition of alcohol, of alcoholic strength not exceeding 15% vol, in containers of more than 10l | Nil | $88.00 per litre of alcohol |
| 22042922 | Grape must with fermentation prevented or arrested by addition of alcohol, of alcoholic strength exceeding 15% vol, in containers of more than 10l | Nil | $88.00 per litre of alcohol |
| 22043010 | Other grape must, of alcoholic strength not exceeding 15% vol | Nil | $88.00 per litre of alcohol |
| 22043020 | Other grape must of alcoholic strength exceeding 15% vol | Nil | $88.00 per litre of alcohol |
| 22051010 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, of alcoholic strength not exceeding 15% vol, in containers of 2l or less | Nil | $88.00 per litre of alcohol |
| 22051020 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, of alcoholic strength exceeding 15% vol, in containers of 2l or less | Nil | $88.00 per litre of alcohol |
| 22059010 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, of alcoholic strength not exceeding 15% vol, in containers of more than 2l | Nil | $88.00 per litre of alcohol |
| 22059020 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, of alcoholic strength exceeding 15% vol, in containers of more than 2l | Nil | $88.00 per litre of alcohol |
| 22060010 | Cider and perry | Nil | $60.00 per litre of alcohol |
| 22060020 | Sake | Nil | $88.00 per litre of alcohol |
| 22060031 | Coconut palm toddy, in container of 2l or less | Nil | $88.00 per litre of alcohol |
| 22060039 | Coconut palm toddy, in container of more than 2l | Nil | $88.00 per litre of alcohol |
| 22060041 | Shandy, of alcoholic strength not exceeding 1.14% vol | Nil | $60.00 per litre of alcohol |
| 22060049 | Shandy, of alcoholic strength exceeding 1.14% vol | Nil | $60.00 per litre of alcohol |
| 22060050 | Mead | Nil | $88.00 per litre of alcohol |
| 22060060 | Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes | Nil | $88.00 per litre of alcohol |
| 22060091 | Other rice wine including medicated rice wine | Nil | $88.00 per litre of alcohol |
| 22060099 | Other fermented beverages, mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages | Nil | $88.00 per litre of alcohol |
| 22071000 | Undenatured ethyl alcohol of alcoholic strength of 80% vol or more | Nil | $88.00 per litre of alcohol |
| 22082050 | Brandy obtained by distilling grape wine or grape marc | Nil | $88.00 per litre of alcohol |
| 22082090 | Other spirits obtained by distilling grape wine or grape marc | Nil | $88.00 per litre of alcohol |
| 22083010 | Whiskies, in containers holding more than 5 l | Nil | $88.00 per litre of alcohol |
| 22083090 | Whiskies, not in containers holding more than 5 l | Nil | $88.00 per litre of alcohol |
| 22084000 | Rum and other spirits distilled from fermented sugar-cane products | Nil | $88.00 per litre of alcohol |
| 22085000 | Gin and Geneva | Nil | $88.00 per litre of alcohol |
| 22086000 | Vodka | Nil | $88.00 per litre of alcohol |
| 22087010 | Liqueurs and cordials, of alcoholic strength not exceeding 57% vol | Nil | $88.00 per litre of alcohol |
| 22087090 | Liqueurs and cordials, of alcoholic strength exceeding 57% vol | Nil | $88.00 per litre of alcohol |
| 22089010 | Medicated samsu of alcoholic strength not exceeding 40% vol | $8.00 per litre of alcohol | $88.00 per litre of alcohol |
| 22089020 | Medicated samsu of alcoholic strength exceeding 40% vol | $8.00 per litre of alcohol | $88.00 per litre of alcohol |
| 22089030 | Other samsu of alcoholic strength not exceeding 40% vol | $8.00 per litre of alcohol | $88.00 per litre of alcohol |
| 22089040 | Other samsu of alcoholic strength exceeding 40% vol | $8.00 per litre of alcohol | $88.00 per litre of alcohol |
| 22089050 | Arrack or pineapple spirit of alcoholic strength not exceeding 40% vol | Nil | $88.00 per litre of alcohol |
| 22089060 | Arrack or pineapple spirit of alcoholic strength exceeding 40% vol | Nil | $88.00 per litre of alcohol |
| 22089070 | Bitters and similar beverages of alcoholic strength not exceeding 57% vol | Nil | $88.00 per litre of alcohol |
| 22089080 | Bitters and similar beverages of alcoholic strength exceeding 57% vol | Nil | $88.00 per litre of alcohol |
| 22089091 | Other spirituous beverages and undenatured ethyl alcohol of alcoholic strength not exceeding 1.14% vol | Nil | $88.00 per litre of alcohol |
| 22089099 | Other spirituous beverages and undenatured ethyl alcohol of alcoholic strength exceeding 1.14% vol but less than 80% vol | Nil | $88.00 per litre of alcohol |
| 24011010 | Tobacco unmanufactured not stemmed or stripped Virginia type flue cured | Nil | $446.00 per kgm |
| 24011020 | Tobacco unmanufactured not stemmed or stripped Virginia type not flue cured | Nil | $446.00 per kgm |
| 24011040 | Tobacco unmanufactured not stemmed or stripped Burley type | Nil | $446.00 per kgm |
| 24011050 | Other tobacco unmanufactured not stemmed or stripped flue cured | Nil | $446.00 per kgm |
| 24011090 | Other tobacco unmanufactured not stemmed or stripped not flue cured | Nil | $446.00 per kgm |
| 24012010 | Tobacco unmanufactured partly or wholly stemmed or stripped Virginia type flue cured | Nil | $446.00 per kgm |
| 24012020 | Tobacco unmanufactured partly or wholly stemmed or stripped Virginia type not flue cured | Nil | $446.00 per kgm |
| 24012030 | Tobacco unmanufactured partly or wholly stemmed or stripped Oriental type | Nil | $446.00 per kgm |
| 24012040 | Tobacco unmanufactured partly or wholly stemmed or stripped Burley type | Nil | $446.00 per kgm |
| 24012050 | Other tobacco unmanufactured partly or wholly stemmed or stripped flue cured | Nil | $446.00 per kgm |
| 24012090 | Other tobacco unmanufactured partly or wholly stemmed or stripped not flue-cured | Nil | $446.00 per kgm |
| 24013010 | Tobacco stems | Nil | $446.00 per kgm |
| 24013090 | Other tobacco refuse | Nil | $446.00 per kgm |
| 24021000 | Cigars cheroots and cigarillos containing tobacco | Nil | $491.00 per kgm |
| 24022010 | Beedies | Nil | $378.00 per kgm |
| 24022020 | Clove cigarettes | Nil | 49.1 cents for every gram or part thereof of each stick of cigarette |
| 24022090 | Other cigarettes containing tobacco | Nil | 49.1 cents for every gram or part thereof of each stick of cigarette |
| 24029010 | Cigars cheroots and cigarillos of tobacco substitutes | Nil | $491.00 per kgm |
| 24029020 | Cigarettes of tobacco substitutes | Nil | 49.1 cents for every gram or part thereof of each stick of cigarette |
| 24031110 | Water pipe tobacco specified in Subheading Note 1 to Chapter 24, packed for retail sale | Nil | $491.00 per kgm |
| 24031190 | Water pipe tobacco specified in Subheading Note 1 to Chapter 24, not packed for retail sale | Nil | $491.00 per kgm |
| 24031911 | Ang hoon packed for retail sale | Nil | $378.00 per kgm |
| 24031919 | Other smoking tobacco packed for retail sale | Nil | $491.00 per kgm |
| 24031920 | Other manufactured tobacco for the manufacture of cigarettes | Nil | $446.00 per kgm |
| 24031991 | Ang hoon not packed for retail sale | Nil | $378.00 per kgm |
| 24031999 | Other smoking tobacco not packed for retail sale | Nil | $491.00 per kgm |
| 24039110 | Homogenised or reconstituted tobacco packed for retail sale | Nil | $491.00 per kgm |
| 24039190 | Homogenised or reconstituted tobacco not packed for retail sale | Nil | $491.00 per kgm |
| 24039930 | Manufactured tobacco substitutes | Nil | $491.00 per kgm |
| 24039940 | Snuff whether or not dry | Nil | $491.00 per kgm |
| 24039950 | Chewing and sucking tobacco | Nil | $378.00 per kgm |
| 24039990 | Other manufactured tobacco not for smoking | Nil | $491.00 per kgm |
| 24041100 | Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion | Nil | $491.00 per kgm |
| 24041910 | Products containing tobacco substitutes, intended for inhalation without combustion | Nil | $491.00 per kgm |
| 27101211 | Motor spirit of RON 97 and above, leaded | Nil | $7.10 per dal |
| 27101212 | Motor spirit of RON 90 and above but below RON 97, leaded | Nil | $6.80 per dal |
| 27101213 | Motor spirit of below RON 90, leaded | Nil | $6.30 per dal |
| 27101221 | Motor spirit of RON 97 and above, unleaded, unblended | Nil | $7.90 per dal |
| 27101222 | Motor spirit of RON 97 and above, unleaded, blended with ethanol | Nil | $7.90 per dal |
| 27101223 | Motor spirit of RON 97 and above, unleaded, blended other than with ethanol | Nil | $7.90 per dal |
| 27101224 | Motor spirit of RON 90 and above but below RON 97, unleaded, unblended | Nil | $6.60 per dal |
| 27101225 | Motor spirit of RON 90 and above but below RON 97, unleaded, blended with ethanol | Nil | $6.60 per dal |
| 27101226 | Motor spirit of RON 90 and above but below RON 97, unleaded, blended other than with ethanol | Nil | $6.60 per dal |
| 27101227 | Motor spirit of RON below 90, unleaded, unblended | Nil | $3.70 per dal |
| 27101228 | Motor spirit of RON below 90, unleaded, blended with ethanol | Nil | $3.70 per dal |
| 27101229 | Motor spirit of RON below 90, unleaded, blended other than with ethanol | Nil | $3.70 per dal |
| 27101971 | Automotive diesel fuel | Nil | $2.00 per dal of diesel fuel conforming to the standard for sulphur for such diesel fuel specified in Part I of the Eighth Schedule to the Environmental Protection and Management (Vehicular Emissions) Regulations (Cap. 94A, Rg 6) |
| 27101972 | Other diesel fuels | Nil | $2.00 per dal of diesel fuel conforming to the standard for sulphur for automotive diesel fuel specified in Part I of the Eighth Schedule to the Environmental Protection and Management (Vehicular Emissions) Regulations (as if such diesel fuel were automotive diesel fuel) |
| 27102000 | Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils | Nil | $2.00 per dal of dutiable diesel fuel |
| 27112110 | Natural gas used as motor fuel | Nil | 20 cents per kgm |
| 33021010 | Odoriferous alcoholic preparations in liquid form for manufacture of alcoholic beverages | Nil | $88.00 per litre of alcohol |
| 33021020 | Odoriferous alcoholic preparations in other forms for manufacture of alcoholic beverages | Nil | $113.00 per kgm |
| 38260090 | Other biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals | Nil | $2.00 per dal of dutiable diesel fuel |
| 87021010 | CKD motor cars with only compression-ignition diesel or semi-diesel engine for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans | Nil | 20% |
| 87021060 | Non CKD motor cars with only compression-ignition diesel or semi-diesel engine for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans | Nil | 20% |
| 87022010 | CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans | Nil | 20% |
| 87022050 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans | Nil | 20% |
| 87023010 | CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans | Nil | 20% |
| 87023050 | Non-CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans | Nil | 20% |
| 87024010 | CKD motor cars with only electric motor for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans | Nil | 20% |
| 87024050 | Non-CKD motor cars with only electric motor for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans | Nil | 20% |
| 87029010 | Other CKD motor cars for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans not elsewhere specified | Nil | 20% |
| 87029040 | Other non-CKD motor cars for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans not elsewhere specified | Nil | 20% |
| 87032113 | CKD ambulances with only spark-ignition combustion reciprocating engine not over 1000cc | Nil | 20% |
| 87032114 | CKD motor homes with only spark-ignition combustion reciprocating engine not over 1000cc | Nil | 20% |
| 87032115 | CKD sedan with only spark-ignition combustion reciprocating engine not over 1000cc | Nil | 20% |
| 87032121 | CKD motor cars with only spark-ignition combustion reciprocating engine not over 1000cc four wheel drive | Nil | 20% |
| 87032129 | CKD motor cars with only spark-ignition combustion reciprocating engine not over 1000cc excluding four wheel drive | Nil | 20% |
| 87032131 | CKD three wheeled vehicles with only spark-ignition combustion reciprocating engine not over 1000cc | Nil | 20% |
| 87032139 | Other CKD motor vehicles with only spark-ignition combustion reciprocating engine not over 1000cc | Nil | 20% |
| 87032143 | Non CKD ambulances with only spark-ignition combustion reciprocating engine not over 1000cc | Nil | 20% |
| 87032144 | Non CKD motor homes with only spark-ignition combustion reciprocating engine not over 1000cc | Nil | 20% |
| 87032145 | Non CKD sedan with only spark-ignition combustion reciprocating engine not over 1000cc | Nil | 20% |
| 87032151 | Non CKD motor cars with only spark-ignition combustion reciprocating engine not over 1000cc four wheel drive | Nil | 20% |
| 87032159 | Non CKD motor cars only spark-ignition combustion reciprocating engine not over 1000cc excluding four wheel drive | Nil | 20% |
| 87032191 | Non CKD three wheeled motor vehicles with only spark-ignition combustion reciprocating engine not over 1000cc | Nil | 20% |
| 87032199 | Other non CKD motor vehicles with only spark-ignition combustion reciprocating engine not over 1000cc | Nil | 20% |
| 87032213 | CKD ambulances with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc | Nil | 20% |
| 87032214 | CKD hearses with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc | Nil | 20% |
| 87032215 | CKD prison vans with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc | Nil | 20% |
| 87032216 | CKD motor homes with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc | Nil | 20% |
| 87032217 | CKD sedan with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc | Nil | 20% |
| 87032221 | CKD motor cars with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc four wheel drive | Nil | 20% |
| 87032229 | CKD motor cars with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc excluding four wheel drive | Nil | 20% |
| 87032230 | Other CKD motor vehicles with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc | Nil | 20% |
| 87032243 | Non CKD ambulances with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc | Nil | 20% |
| 87032244 | Non CKD hearses with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc | Nil | 20% |
| 87032245 | Non CKD prison vans with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc | Nil | 20% |
| 87032246 | Non CKD motor homes with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc | Nil | 20% |
| 87032247 | Non CKD sedan with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc | Nil | 20% |
| 87032251 | Non CKD motor cars with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc four wheel drive | Nil | 20% |
| 87032259 | Non CKD motor cars with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc excluding four wheel drive | Nil | 20% |
| 87032290 | Other non CKD motor vehicles with only spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc | Nil | 20% |
| 87032311 | CKD ambulances with only spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc | Nil | 20% |
| 87032312 | CKD hearses with only spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc | Nil | 20% |
| 87032313 | CKD prison vans with only spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc | Nil | 20% |
| 87032314 | CKD motor homes with only spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc | Nil | 20% |
| 87032321 | CKD sedan with only spark-ignition combustion reciprocating engine over 1500cc but not over 1800cc | Nil | 20% |
| 87032322 | CKD sedan with only spark-ignition combustion reciprocating engine over 1800cc but not over 2000cc | Nil | 20% |
| 87032323 | CKD sedan with only spark-ignition combustion reciprocating engine over 200cc but not over 2500cc | Nil | 20% |
| 87032324 | CKD sedan with only spark-ignition combustion reciprocating engine over 2500cc but not over 3000cc | Nil | 20% |
| 87032331 | CKD motor cars with only spark-ignition combustion reciprocating engine over 1500cc but not over 1800cc four wheel drive | Nil | 20% |
| 87032332 | CKD motor cars with only spark-ignition combustion reciprocating engine over 1800cc but not over 2000cc four wheel drive | Nil | 20% |
| 87032333 | CKD motor cars with only spark-ignition combustion reciprocating engine over 2000cc but not over 2500cc four wheel drive | Nil | 20% |
| 87032334 | CKD motor cars with only spark-ignition combustion reciprocating engine over 2500cc but not over 3000cc four wheel drive | Nil | 20% |
| 87032335 | CKD motor cars with only spark-ignition combustion reciprocating engine over 1500cc but not over 2000cc excluding four wheel drive | Nil | 20% |
| 87032336 | CKD motor cars with only spark-ignition combustion reciprocating engine over 2000cc but not over 3000cc excluding four wheel drive | Nil | 20% |
| 87032341 | Other CKD motor vehicles with only spark-ignition combustion reciprocating engine over 1500cc but not over 2000cc | Nil | 20% |
| 87032342 | Other CKD motor vehicles with only spark-ignition combustion reciprocating engine over 2000cc but not over 3000cc | Nil | 20% |
| 87032351 | Non CKD ambulances with only spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc | Nil | 20% |
| 87032352 | Non CKD hearses with only spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc | Nil | 20% |
| 87032353 | Non CKD prison vans with only spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc | Nil | 20% |
| 87032354 | Non CKD motor homes with only spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc | Nil | 20% |
| 87032355 | Non CKD sedan with only spark-ignition combustion reciprocating engine over 1500cc but not over 1800cc | Nil | 20% |
| 87032356 | Non CKD sedan with only spark-ignition combustion reciprocating engine over 1800cc but not over 2000cc | Nil | 20% |
| 87032357 | Non CKD sedan with only spark-ignition combustion reciprocating engine over 2000cc but not over 2500cc | Nil | 20% |
| 87032358 | Non CKD sedan with only spark-ignition combustion reciprocating engine over 2500cc but not over 3000cc | Nil | 20% |
| 87032361 | Non CKD motor cars with only spark-ignition combustion reciprocating engine over 1500cc but not over 1800cc four wheel drive | Nil | 20% |
| 87032362 | Non CKD motor cars with only spark-ignition combustion reciprocating engine over 1800cc but not over 2000cc four wheel drive | Nil | 20% |
| 87032363 | Non CKD motor cars with only spark-ignition combustion reciprocating engine over 2000cc but not over 2500cc four wheel drive | Nil | 20% |
| 87032364 | Non CKD motor cars with only spark-ignition combustion reciprocating engine over 2500cc but not over 3000cc four wheel drive | Nil | 20% |
| 87032365 | Non CKD motor cars with only spark-ignition combustion reciprocating engine over 1500cc but not over 1800cc excluding four wheel drive | Nil | 20% |
| 87032366 | Non CKD motor cars with only spark-ignition combustion reciprocating engine over 1800cc but not over 2000cc excluding four wheel drive | Nil | 20% |
| 87032367 | Non CKD motor cars with only spark-ignition combustion reciprocating engine over 2000cc but not over 2500cc excluding four wheel drive | Nil | 20% |
| 87032368 | Non CKD motor cars with only spark-ignition combustion reciprocating engine over 2500cc but not over 3000cc excluding four wheel drive | Nil | 20% |
| 87032371 | Other non CKD motor vehicles with only spark-ignition combustion reciprocating engine over 1500cc but not over 1800cc | Nil | 20% |
| 87032372 | Other non CKD motor vehicles with only spark-ignition combustion reciprocating engine over 1800cc but not over 2000cc | Nil | 20% |
| 87032373 | Other non CKD motor vehicles with only spark-ignition combustion reciprocating engine over 2000cc but not over 2500cc | Nil | 20% |
| 87032374 | Other non CKD motor vehicles with only spark-ignition combustion reciprocating engine over 2500cc but not over 3000cc | Nil | 20% |
| 87032411 | CKD ambulances with only spark-ignition combustion reciprocating engine over 3000cc | Nil | 20% |
| 87032412 | CKD hearses with only spark-ignition combustion reciprocating engine over 3000cc | Nil | 20% |
| 87032413 | CKD prison vans with only spark-ignition combustion reciprocating engine over 3000cc | Nil | 20% |
| 87032414 | CKD motor homes with only spark-ignition combustion reciprocating engine over 3000cc | Nil | 20% |
| 87032415 | CKD sedan with only spark-ignition combustion reciprocating engine over 3000cc | Nil | 20% |
| 87032421 | CKD motor cars with only spark-ignition combustion reciprocating engine over 3000cc four wheel drive | Nil | 20% |
| 87032429 | CKD motor cars with only spark-ignition combustion reciprocating engine over 3000cc excluding four wheel drive | Nil | 20% |
| 87032430 | Other CKD motor vehicles with only spark-ignition combustion reciprocating engine over 3000cc | Nil | 20% |
| 87032441 | Non CKD ambulances with only spark-ignition combustion reciprocating engine over 3000cc | Nil | 20% |
| 87032442 | Non CKD hearses with only spark-ignition combustion reciprocating engine over 3000cc | Nil | 20% |
| 87032443 | Non CKD prison vans with only spark-ignition combustion reciprocating engine over 3000cc | Nil | 20% |
| 87032444 | Non CKD motor homes with only spark-ignition combustion reciprocating engine over 3000cc | Nil | 20% |
| 87032445 | Non CKD sedan with only spark-ignition combustion reciprocating engine over 3000cc four wheel drive | Nil | 20% |
| 87032449 | Non CKD sedan with only spark-ignition combustion reciprocating engine over 3000cc excluding four wheel drive | Nil | 20% |
| 87032451 | Non CKD motor cars with only spark-ignition combustion reciprocating engine over 3000cc four wheel drive | Nil | 20% |
| 87032459 | Non CKD motor cars with only spark-ignition combustion reciprocating engine over 3000cc excluding four wheel drive | Nil | 20% |
| 87032461 | Other non CKD motor vehicles with only spark-ignition combustion reciprocating engine over 3000cc four wheel drive | Nil | 20% |
| 87032469 | Other non CKD motor vehicles with only spark-ignition combustion reciprocating engine over 3000cc excluding four wheel drive | Nil | 20% |
| 87033113 | CKD ambulances with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033114 | CKD hearses with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033115 | CKD prison vans with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033116 | CKD motor homes with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033117 | CKD sedan with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033121 | CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc four wheel drive | Nil | 20% |
| 87033129 | CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc excluding four wheel drive | Nil | 20% |
| 87033131 | CKD three wheeled vehicles with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033139 | Other CKD motor vehicles with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033143 | Non CKD ambulances with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033144 | Non CKD hearses with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033145 | Non CKD prison vans with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033146 | Non CKD motor homes with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033147 | Non CKD sedan with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033151 | Non CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc four wheel drive | Nil | 20% |
| 87033159 | Non CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc excluding four wheel drive | Nil | 20% |
| 87033191 | Non CKD three wheeled vehicles with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033199 | Other non CKD motor vehicles with only compression-ignition combustion diesel or semi-diesel engine not over 1500cc | Nil | 20% |
| 87033211 | CKD ambulances with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc | Nil | 20% |
| 87033212 | CKD hearses with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc | Nil | 20% |
| 87033213 | CKD prison vans with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc | Nil | 20% |
| 87033214 | CKD motor homes with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc | Nil | 20% |
| 87033221 | CKD sedan with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 1800cc | Nil | 20% |
| 87033222 | CKD sedan with only compression-ignition combustion diesel or semi-diesel engine over 1800cc but not over 2000cc | Nil | 20% |
| 87033223 | CKD sedan with only compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc | Nil | 20% |
| 87033231 | CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 1800cc four wheel drive | Nil | 20% |
| 87033232 | CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 1800cc but not over 2000cc four wheel drive | Nil | 20% |
| 87033233 | CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc four wheel drive | Nil | 20% |
| 87033234 | CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 1800cc excluding four wheel drive | Nil | 20% |
| 87033235 | CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 1800cc but not over 2000cc excluding four wheel drive | Nil | 20% |
| 87033236 | CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc excluding four wheel drive | Nil | 20% |
| 87033241 | Other CKD motor vehicles with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 1800cc | Nil | 20% |
| 87033242 | Other CKD motor vehicles with only compression-ignition combustion diesel or semi-diesel engine over 1800cc but not over 2000cc | Nil | 20% |
| 87033243 | Other CKD motor vehicles with only compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc | Nil | 20% |
| 87033251 | Non CKD ambulances with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc | Nil | 20% |
| 87033252 | Non CKD hearses with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc | Nil | 20% |
| 87033253 | Non CKD prison vans with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc | Nil | 20% |
| 87033254 | Non CKD motor homes with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc | Nil | 20% |
| 87033261 | Non CKD sedan with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 1800cc | Nil | 20% |
| 87033262 | Non CKD sedan with only compression-ignition combustion diesel or semi-diesel engine over 1800cc but not over 2000cc | Nil | 20% |
| 87033263 | Non CKD sedan with only compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc | Nil | 20% |
| 87033271 | Non CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 1800cc four wheel drive | Nil | 20% |
| 87033272 | Non CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 1800cc but not over 2000cc four wheel drive | Nil | 20% |
| 87033273 | Non CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc four wheel drive | Nil | 20% |
| 87033274 | Non CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 1800cc excluding four wheel drive | Nil | 20% |
| 87033275 | Non CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 1800cc but not over 2000cc excluding four wheel drive | Nil | 20% |
| 87033276 | Non CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc excluding four wheel drive | Nil | 20% |
| 87033281 | Other non CKD motor vehicles with only compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 1800cc | Nil | 20% |
| 87033282 | Other non CKD motor vehicles with only compression-ignition combustion diesel or semi-diesel engine over 1800cc but not over 2000cc | Nil | 20% |
| 87033283 | Other non CKD motor vehicles with only compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc | Nil | 20% |
| 87033311 | CKD ambulances with only compression-ignition combustion diesel or semi-diesel engine over 2500cc | Nil | 20% |
| 87033312 | CKD hearses with only compression-ignition combustion diesel or semi-diesel engine over 2500cc | Nil | 20% |
| 87033313 | CKD prison vans with only compression-ignition combustion diesel or semi-diesel engine over 2500cc | Nil | 20% |
| 87033314 | CKD motor homes with only compression-ignition combustion diesel or semi-diesel engine over 2500cc | Nil | 20% |
| 87033321 | CKD sedan with only compression-ignition combustion diesel or semi-diesel engine over 2500cc but not over 3000cc | Nil | 20% |
| 87033322 | CKD sedan with only compression-ignition combustion diesel or semi-diesel engine over 3000cc | Nil | 20% |
| 87033331 | CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 2500cc but not over 3000cc four wheel drive | Nil | 20% |
| 87033332 | CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 3000cc four wheel drive | Nil | 20% |
| 87033333 | CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 2500cc but not over 3000cc excluding four wheel drive | Nil | 20% |
| 87033334 | CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 3000cc excluding four wheel drive | Nil | 20% |
| 87033340 | Other CKD motor vehicles with only compression-ignition combustion diesel or semi-diesel engine over 2500cc | Nil | 20% |
| 87033351 | Non CKD ambulances with only compression-ignition combustion diesel or semi-diesel engine over 2500cc | Nil | 20% |
| 87033352 | Non CKD hearses with only compression-ignition combustion diesel or semi-diesel engine over 2500cc | Nil | 20% |
| 87033353 | Non CKD prison vans with only compression-ignition combustion diesel or semi-diesel engine over 2500cc | Nil | 20% |
| 87033354 | Non CKD motor homes with only compression-ignition combustion diesel or semi-diesel engine over 2500cc | Nil | 20% |
| 87033361 | Non CKD sedan with only compression-ignition combustion diesel or semi-diesel engine over 2500cc but not over 3000cc | Nil | 20% |
| 87033362 | Non CKD sedan with only compression-ignition combustion diesel or semi-diesel engine over 3000cc | Nil | 20% |
| 87033371 | Non CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 2500cc but not over 3000cc four wheel drive | Nil | 20% |
| 87033372 | Non CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 3000cc four wheel drive | Nil | 20% |
| 87033380 | Non CKD motor cars with only compression-ignition combustion diesel or semi-diesel engine over 2500cc excluding four wheel drive | Nil | 20% |
| 87033390 | Other non CKD motor vehicles with only compression-ignition combustion diesel or semi-diesel engine over 2500cc | Nil | 20% |
| 87034013 | CKD ambulances with both spark-ignition combustion reciprocating engine and electric motor excluding those charged by external electric source | Nil | 20% |
| 87034014 | CKD hearses with both spark-ignition combustion reciprocating engine and electric motor excluding those charged by external electric source | Nil | 20% |
| 87034015 | CKD prison vans with both spark-ignition combustion reciprocating engine and electric motor excluding those charged by external electric source | Nil | 20% |
| 87034016 | CKD motor homes with both spark-ignition combustion reciprocating engine and electric motor not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87034017 | CKD motor homes with both spark-ignition combustion reciprocating engine and electric motor over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87034018 | CKD sedan with both spark-ignition combustion reciprocating engine and electric motor not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87034019 | CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87034021 | CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87034022 | CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor not over 1500cc four wheel drive excluding those charged by external electric source | Nil | 20% |
| 87034023 | CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 2000cc four wheel drive excluding those charged by external electric source | Nil | 20% |
| 87034024 | CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 2000cc four wheel drive excluding those charged by external electric source | Nil | 20% |
| 87034025 | CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor not over 2000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87034026 | CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 2000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87034027 | Other CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87034028 | Other CKD with motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87034034 | Non CKD ambulances with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87034035 | Non CKD ambulances with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87034036 | Non CKD ambulances with both spark-ignition combustion reciprocating engine and electric motor over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87034041 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor not over 1000cc excluding those charged by external electric source | Nil | 20% |
| 87034042 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87034043 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 1800cc excluding those charged by external electric source | Nil | 20% |
| 87034044 | Non CKD hearses both spark-ignition combustion reciprocating engine and electric motor over 1800cc but not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87034045 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor over 2000cc but not over 2500cc excluding those charged by external electric source | Nil | 20% |
| 87034046 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor over 2500cc but not over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87034047 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87034051 | Non CKD prison vans with both spark-ignition combustion reciprocating engine and electric motor not over 1000cc excluding those charged by external electric source | Nil | 20% |
| 87034052 | Non CKD prison vans with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87034053 | Non CKD prison vans with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 1800cc excluding those charged by external electric source | Nil | 20% |
| 87034054 | Non CKD prison vans both spark-ignition combustion reciprocating engine and electric motor over 1800cc but not over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87034055 | Non CKD prison vans with both spark-ignition combustion reciprocating engine and electric motor over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87034056 | Non CKD motor homes with both spark-ignition combustion reciprocating engine and electric motor not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87034057 | Non CKD motor homes with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87034058 | Non CKD motor homes with both spark-ignition combustion reciprocating engine and electric motor over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87034061 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor not over 1000cc excluding those charged by external electric source | Nil | 20% |
| 87034062 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87034063 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 1800cc excluding those charged by external electric source | Nil | 20% |
| 87034064 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 1800cc but not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87034065 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 2000cc but not over 2500cc excluding those charged by external electric source | Nil | 20% |
| 87034066 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 2500cc but not over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87034067 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 3000cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87034068 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 3000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87034071 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor not over 1000cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87034072 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87034073 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 1800cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87034074 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1800cc but not over 2000cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87034075 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 2000cc but not over 2500cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87034076 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 2500cc but not over 3000cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87034077 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 3000cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87034081 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor not over 1000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87034082 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87034083 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 1800cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87034084 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1800cc but not over 2000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87034085 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 2000cc but not over 2500cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87034086 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 2500cc but not over 3000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87034087 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 3000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87034091 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor not over 1000cc excluding those charged by external electric source | Nil | 20% |
| 87034092 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87034093 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 1800cc excluding those charged by external electric source | Nil | 20% |
| 87034094 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 1800cc but not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87034095 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 2000cc but not over 2500cc excluding those charged by external electric source | Nil | 20% |
| 87034096 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 2500cc but not over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87034097 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 3000cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87034098 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 3000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87035013 | CKD ambulances with both compression-ignition combustion diesel or semi-diesel engine and electric motor excluding those charged by external electric source | Nil | 20% |
| 87035014 | CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor excluding those charged by external electric source | Nil | 20% |
| 87035015 | CKD prison vans with both compression-ignition combustion diesel or semi-diesel engine and electric motor excluding those charged by external electric source | Nil | 20% |
| 87035016 | CKD motor homes with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87035017 | CKD motor homes with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87035018 | CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87035019 | CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87035021 | CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87035022 | CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1500cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87035023 | CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 2000cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87035024 | CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87035025 | CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 2000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87035026 | CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87035027 | Other CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87035028 | Other CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87035034 | Non CKD ambulances with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87035035 | Non CKD ambulances with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 2500cc excluding those charged by external electric source | Nil | 20% |
| 87035036 | Non CKD ambulances with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc excluding those charged by external electric source | Nil | 20% |
| 87035041 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1000cc excluding those charged by external electric source | Nil | 20% |
| 87035042 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87035043 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc excluding those charged by external electric source | Nil | 20% |
| 87035044 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1800cc but not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87035045 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc but not over 2500cc excluding those charged by external electric source | Nil | 20% |
| 87035046 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc but not over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87035047 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87035051 | Non CKD prison vans with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1000cc excluding those charged by external electric source | Nil | 20% |
| 87035052 | Non CKD prison vans with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87035053 | Non CKD prison vans with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc excluding those charged by external electric source | Nil | 20% |
| 87035054 | Non CKD prison vans with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1800cc but not over 2500cc excluding those charged by external electric source | Nil | 20% |
| 87035055 | Non CKD prison vans with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc excluding those charged by external electric source | Nil | 20% |
| 87035056 | Non CKD motor homes with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87035057 | Non CKD motor homes with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87035058 | Non CKD motor homes with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87035061 | Non CKD sedan both with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1000cc excluding those charged by external electric source | Nil | 20% |
| 87035062 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87035063 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc excluding those charged by external electric source | Nil | 20% |
| 87035064 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1800cc but not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87035065 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc but not over 2500cc excluding those charged by external electric source | Nil | 20% |
| 87035066 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc but not over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87035067 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87035071 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1000cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87035072 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87035073 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87035074 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1800cc but not over 2000cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87035075 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc but not over 2500cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87035076 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc but not over 3000cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87035077 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 3000cc excluding those charged by external electric source four wheel drive | Nil | 20% |
| 87035081 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87035082 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87035083 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87035084 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1800cc but not over 2000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87035085 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc but not over 2500cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87035086 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc but not over 3000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87035087 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 3000cc excluding those charged by external electric source not four wheel drive | Nil | 20% |
| 87035091 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1000cc excluding those charged by external electric source | Nil | 20% |
| 87035092 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1000cc but not over 1500cc excluding those charged by external electric source | Nil | 20% |
| 87035093 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc excluding those charged by external electric source | Nil | 20% |
| 87035094 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1800cc but not over 2000cc excluding those charged by external electric source | Nil | 20% |
| 87035095 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc but not over 2500cc excluding those charged by external electric source | Nil | 20% |
| 87035096 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc but not over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87035097 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 3000cc excluding those charged by external electric source | Nil | 20% |
| 87036013 | CKD ambulances with both spark-ignition combustion reciprocating engine and electric motor charged by external electric source | Nil | 20% |
| 87036014 | CKD hearses with both spark-ignition combustion reciprocating engine and electric motor charged by external electric source | Nil | 20% |
| 87036015 | CKD prison vans with both spark-ignition combustion reciprocating engine and electric motor charged by external electric source | Nil | 20% |
| 87036016 | CKD motor homes with both spark-ignition combustion reciprocating engine and electric motor not over 2000cc charged by external electric source | Nil | 20% |
| 87036017 | CKD motor homes with both spark-ignition combustion reciprocating engine and electric motor over 2000cc charged by external electric source | Nil | 20% |
| 87036018 | CKD sedan with both spark-ignition combustion reciprocating engine and electric motor not over 1500cc charged by external electric source | Nil | 20% |
| 87036019 | CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 2000cc charged by external electric source | Nil | 20% |
| 87036021 | CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 2000cc charged by external electric source | Nil | 20% |
| 87036022 | CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor not over 1500cc charged by external electric source four wheel drive | Nil | 20% |
| 87036023 | CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 2000cc charged by external electric source four wheel drive | Nil | 20% |
| 87036024 | CKD motor car with both spark-ignition combustion reciprocating engine and electric motor over 2000cc charged by external electric source four wheel drive | Nil | 20% |
| 87036025 | CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor not over 2000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87036026 | CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 2000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87036027 | Other CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor not over 2000cc charged by external electric source | Nil | 20% |
| 87036028 | Other CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 2000cc charged by external electric source | Nil | 20% |
| 87036034 | Non CKD ambulances with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc charged by external electric source | Nil | 20% |
| 87036035 | Non CKD ambulances with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 3000cc charged by external electric source | Nil | 20% |
| 87036036 | Non CKD ambulances with both spark-ignition combustion reciprocating engine and electric motor over 3000cc charged by external electric source | Nil | 20% |
| 87036041 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor not over 1000cc but not over 1500cc charged by external electric source | Nil | 20% |
| 87036042 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc charged by external electric source | Nil | 20% |
| 87036043 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 1800cc charged by external electric source | Nil | 20% |
| 87036044 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor over 1800cc but not over 2000cc charged by external electric source | Nil | 20% |
| 87036045 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor over 2000cc but not over 2500cc charged by external electric source | Nil | 20% |
| 87036046 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor over 2500cc but not over 3000cc charged by external electric source | Nil | 20% |
| 87036047 | Non CKD hearses with both spark-ignition combustion reciprocating engine and electric motor over 3000cc charged by external electric source | Nil | 20% |
| 87036051 | Non CKD prison vans with both spark-ignition combustion reciprocating engine and electric motor not over 1000cc charged by external electric source | Nil | 20% |
| 87036052 | Non CKD prison vans with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc charged by external electric source | Nil | 20% |
| 87036053 | Non CKD prison vans with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 1800cc charged by external electric source | Nil | 20% |
| 87036054 | Non CKD prison vans with both spark-ignition combustion reciprocating engine and electric motor over 1800cc but not over 3000cc charged by external electric source | Nil | 20% |
| 87036055 | Non CKD prison vans with both spark-ignition combustion reciprocating engine and electric motor over 3000cc charged by external electric source | Nil | 20% |
| 87036056 | Non CKD motor homes with both spark-ignition combustion reciprocating engine and electric motor not over 1500cc charged by external electric source | Nil | 20% |
| 87036057 | Non CKD motor homes with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 2000cc charged by external electric source | Nil | 20% |
| 87036058 | Non CKD motor homes with both spark-ignition combustion reciprocating engine and electric motor over 2000cc charged by external electric source | Nil | 20% |
| 87036061 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor not over 1000cc charged by external electric source | Nil | 20% |
| 87036062 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc charged by external electric source | Nil | 20% |
| 87036063 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 1800cc charged by external electric source | Nil | 20% |
| 87036064 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 1800cc but not over 2000cc charged by external electric source | Nil | 20% |
| 87036065 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 2000cc but not over 2500cc charged by external electric source | Nil | 20% |
| 87036066 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 2500cc but not over 3000cc charged by external electric source | Nil | 20% |
| 87036067 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 3000cc charged by external electric source four wheel drive | Nil | 20% |
| 87036068 | Non CKD sedan with both spark-ignition combustion reciprocating engine and electric motor over 3000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87036071 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor not over 1000cc charged by external electric source four wheel drive | Nil | 20% |
| 87036072 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc charged by external electric source four wheel drive | Nil | 20% |
| 87036073 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 1800cc charged by external electric source four wheel drive | Nil | 20% |
| 87036074 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1800cc but not over 2000cc charged by external electric source four wheel drive | Nil | 20% |
| 87036075 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 2000cc but not over 2500cc charged by external electric source four wheel drive | Nil | 20% |
| 87036076 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 2500cc but not over 3000cc charged by external electric source four wheel drive | Nil | 20% |
| 87036077 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 3000cc charged by external electric source four wheel drive | Nil | 20% |
| 87036081 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor not over 1000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87036082 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87036083 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 1800cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87036084 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 1800cc but not over 2000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87036085 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 2000cc but not over 2500cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87036086 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 2500cc but not over 3000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87036087 | Non CKD motor cars with both spark-ignition combustion reciprocating engine and electric motor over 3000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87036091 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor not over 1000cc charged by external electric source | Nil | 20% |
| 87036092 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 1000cc but not over 1500cc charged by external electric source | Nil | 20% |
| 87036093 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 1500cc but not over 1800cc charged by external electric source | Nil | 20% |
| 87036094 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 1800cc but not over 2000cc charged by external electric source | Nil | 20% |
| 87036095 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 2000cc but not over 2500cc charged by external electric source | Nil | 20% |
| 87036096 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 2500cc but not over 3000cc charged by external electric source | Nil | 20% |
| 87036097 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 3000cc charged by external electric source four wheel drive | Nil | 20% |
| 87036098 | Other non CKD motor vehicles with both spark-ignition combustion reciprocating engine and electric motor over 3000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87037013 | CKD ambulances with both compression-ignition combustion diesel or semi-diesel engine and electric motor charged by external electric source | Nil | 20% |
| 87037014 | CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor charged by external electric source | Nil | 20% |
| 87037015 | CKD prison vans with both compression-ignition combustion diesel or semi-diesel engine and electric motor charged by external electric source | Nil | 20% |
| 87037016 | CKD motor homes with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 2000cc charged by external electric source | Nil | 20% |
| 87037017 | CKD motor homes with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc charged by external electric source | Nil | 20% |
| 87037018 | CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1500cc charged by external electric source | Nil | 20% |
| 87037019 | CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 2000cc charged by external electric source | Nil | 20% |
| 87037021 | CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc charged by external electric source | Nil | 20% |
| 87037022 | CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1500cc charged by external electric source four wheel drive | Nil | 20% |
| 87037023 | CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 2000cc charged by external electric source four wheel drive | Nil | 20% |
| 87037024 | CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc charged by external electric source four wheel drive | Nil | 20% |
| 87037025 | CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 2000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87037026 | CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87037027 | Other CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 2000cc charged by external electric source | Nil | 20% |
| 87037028 | Other CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc charged by external electric source | Nil | 20% |
| 87037034 | Non CKD ambulances with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1500cc charged by external electric source | Nil | 20% |
| 87037035 | Non CKD ambulances with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 2500cc charged by external electric source | Nil | 20% |
| 87037036 | Non CKD ambulances with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc charged by external electric source | Nil | 20% |
| 87037041 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1000cc charged by external electric source | Nil | 20% |
| 87037042 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1000cc but not over 1500cc charged by external electric source | Nil | 20% |
| 87037043 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc charged by external electric source | Nil | 20% |
| 87037044 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1800cc but not over 2000cc charged by external electric source | Nil | 20% |
| 87037045 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc but not over 2500cc charged by external electric source | Nil | 20% |
| 87037046 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc but not over 3000cc charged by external electric source | Nil | 20% |
| 87037047 | Non CKD hearses with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 3000cc charged by external electric source | Nil | 20% |
| 87037051 | Non CKD prison vans with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1000cc charged by external electric source | Nil | 20% |
| 87037052 | Non CKD prison vans with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1000cc but not over 1500cc charged by external electric source | Nil | 20% |
| 87037053 | Non CKD prison vans with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc charged by external electric source | Nil | 20% |
| 87037054 | Non CKD prison vans with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1800cc but not over 2500cc charged by external electric source | Nil | 20% |
| 87037055 | Non CKD prison vans with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc charged by external electric source | Nil | 20% |
| 87037056 | Non CKD motor homes with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1500cc charged by external electric source | Nil | 20% |
| 87037057 | Non CKD motor homes with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500c but not over 2000cc charged by external electric source | Nil | 20% |
| 87037058 | Non CKD motor homes with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc charged by external electric source | Nil | 20% |
| 87037061 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1000cc charged by external electric source | Nil | 20% |
| 87037062 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1000cc but not over 1500cc charged by external electric source | Nil | 20% |
| 87037063 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc charged by external electric source | Nil | 20% |
| 87037064 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1800cc but not over 2000cc charged by external electric source | Nil | 20% |
| 87037065 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc but not over 2500cc charged by external electric source | Nil | 20% |
| 87037066 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc but not over 3000cc charged by external electric source | Nil | 20% |
| 87037067 | Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 3000cc charged by external electric source | Nil | 20% |
| 87037071 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1000cc charged by external electric source four wheel drive | Nil | 20% |
| 87037072 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1000cc but not over 1500cc charged by external electric source four wheel drive | Nil | 20% |
| 87037073 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc charged by external electric source four wheel drive | Nil | 20% |
| 87037074 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1800cc but not over 2000cc charged by external electric source four wheel drive | Nil | 20% |
| 87037075 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc but not over 2500cc charged by external electric source four wheel drive | Nil | 20% |
| 87037076 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc but not over 3000cc charged by external electric source four wheel drive | Nil | 20% |
| 87037077 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 3000cc charged by external electric source four wheel drive | Nil | 20% |
| 87037081 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87037082 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1000cc but not over 1500cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87037083 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87037084 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1800cc but not over 2000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87037085 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc but not over 2500cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87037086 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc but not over 3000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87037087 | Non CKD motor cars with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 3000cc charged by external electric source excluding four wheel drive | Nil | 20% |
| 87037091 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor not over 1000cc charged by external electric source | Nil | 20% |
| 87037092 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1000cc but not over 1500cc charged by external electric source | Nil | 20% |
| 87037093 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc charged by external electric source | Nil | 20% |
| 87037094 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1800cc but not over 2000cc charged by external electric source | Nil | 20% |
| 87037095 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2000cc but not over 2500cc charged by external electric source | Nil | 20% |
| 87037096 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 2500cc but not over 3000cc charged by external electric source | Nil | 20% |
| 87037097 | Other non CKD motor vehicles with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 3000cc charged by external electric source | Nil | 20% |
| 87038013 | CKD ambulances with electric motor only | Nil | 20% |
| 87038014 | CKD hearses with electric motor only | Nil | 20% |
| 87038015 | CKD prison vans with electric motor only | Nil | 20% |
| 87038016 | CKD motor homes with electric motor only | Nil | 20% |
| 87038017 | CKD sedan with electric motor only | Nil | 20% |
| 87038018 | CKD motor cars with electric motor only | Nil | 20% |
| 87038019 | Other CKD motor vehicles with electric motor only | Nil | 20% |
| 87038093 | Non CKD ambulances with electric motor only | Nil | 20% |
| 87038094 | Non CKD hearses with electric motor only | Nil | 20% |
| 87038095 | Non CKD prison vans with electric motor only | Nil | 20% |
| 87038096 | Non CKD motor homes with electric motor only | Nil | 20% |
| 87038097 | Non CKD sedan with electric motor only | Nil | 20% |
| 87038098 | Non CKD motor cars with electric motor only | Nil | 20% |
| 87038099 | Other non CKD motor vehicles with electric motor only | Nil | 20% |
| 87039013 | Other CKD ambulances, not elsewere specified | Nil | 20% |
| 87039014 | Other CKD hearses, not elsewere specified | Nil | 20% |
| 87039015 | Other CKD prison vans, not elsewhere specified | Nil | 20% |
| 87039016 | Other CKD motor homes, not elsewhere specified | Nil | 20% |
| 87039017 | Other CKD sedan, not elsewhere specified | Nil | 20% |
| 87039018 | Other CKD motor cars, not elsewhere specified | Nil | 20% |
| 87039019 | Other CKD motor vehicles, not elsewhere specified | Nil | 20% |
| 87039093 | Other non CKD ambulances, not elsewere specified | Nil | 20% |
| 87039094 | Other non CKD hearses, not elsewere specified | Nil | 20% |
| 87039095 | Other non CKD prison vans, not elsewhere specified | Nil | 20% |
| 87039096 | Other non CKD motor homes, not elsewhere specified | Nil | 20% |
| 87039097 | Other non CKD sedan, not elsewhere specified | Nil | 20% |
| 87039098 | Other non CKD motor cars, not elsewhere specified | Nil | 20% |
| 87039099 | Other non CKD motor vehicles, not elsewhere specified | Nil | 20% |
| 87060021 | Chassis fitted with engines for motor cars for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans | Nil | 20% |
| 87060032 | Chassis fitted with engines for ambulances | Nil | 20% |
| 87060033 | Chassis fitted with engines for motor cars | Nil | 20% |
| 87060039 | Chassis fitted with engines for other vehicles of heading 8703 | Nil | 20% |
| 87071020 | Bodies including cabs for ambulances | Nil | 20% |
| 87071090 | Bodies including cabs for other vehicles of heading 8703 | Nil | 20% |
| 87079021 | Bodies including cabs for motor cars for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans | Nil | 20% |
| 87111012 | CKD mopeds and motorised bicycles with reciprocating internal combustion engine not over 50cc | Nil | 12% |
| 87111015 | Other CKD motorcycles and motor scooters with reciprocating internal combustion engine not over 50cc | Nil | 12% |
| 87111019 | Other CKD cycles with reciprocating internal combustion engine not over 50cc | Nil | 12% |
| 87111092 | Non CKD mopeds and motorised bicycles with reciprocating internal combustion not over 50cc | Nil | 12% |
| 87111095 | Other non CKD motorcycles and motor scooters with reciprocating internal combustion engine not over 50cc | Nil | 12% |
| 87111099 | Other non CKD cycles with reciprocating internal combustion engine not over 50cc | Nil | 12% |
| 87112011 | CKD motocross motorcycles with reciprocating internal combustion engine over 50cc but not over 250cc | Nil | 12% |
| 87112012 | CKD mopeds & motorised bicycles with reciprocating internal combustion engine over 50cc but not over 250cc | Nil | 12% |
| 87112014 | CKD motorcycles including motor scooters with reciprocating internal combustion engine over 150cc but not over 200cc | Nil | 12% |
| 87112015 | CKD motorcycles including motor scooters with reciprocating internal combustion engine over 200cc but not over 250cc | Nil | 12% |
| 87112016 | CKD motorcycles including motor scooters with reciprocating internal combustion engine over 50cc but not over 150cc | Nil | 12% |
| 87112019 | Other CKD cycles with reciprocating internal combustion engine over 50cc but not over 250cc | Nil | 12% |
| 87112091 | Non CKD motocross motorcycles with reciprocating internal combustion engine over 50cc but not over 250cc | Nil | 12% |
| 87112092 | Non CKD mopeds & motorised bicycles with reciprocating internal combustion engine over 50cc but not over 250cc | Nil | 12% |
| 87112094 | Other non CKD motorcycles including motor scooters with reciprocating internal combustion engine over 150cc but not over 200cc | Nil | 12% |
| 87112095 | Other non CKD motorcycles including motor scooters with reciprocating internal combustion engine over 200cc but not over 250cc | Nil | 12% |
| 87112096 | Other non CKD motorcycles including motor scooters with reciprocating internal combustion engine over 50cc but not over 150cc | Nil | 12% |
| 87112099 | Other non CKD cycles with reciprocating internal combustion engine over 50cc but not over 250cc | Nil | 12% |
| 87113011 | CKD motocross motorcycles with reciprocating internal combustion engine over 250cc but not over 500cc | Nil | 12% |
| 87113019 | Non CKD motocross motorcycles with reciprocating internal combustion engine over 250cc but not over 500cc | Nil | 12% |
| 87113030 | Other CKD cycles with reciprocating internal combustion engine over 250cc but not over 500cc | Nil | 12% |
| 87113090 | Other non CKD cycles with reciprocating internal combustion engine over 250cc but not over 500cc | Nil | 12% |
| 87114011 | CKD motocross motorcycles with reciprocating internal combustion engine over 500cc but not over 800cc | Nil | 12% |
| 87114019 | Non CKD motocross motorcycles with reciprocating internal combustion engine over 500cc but not over 800cc | Nil | 12% |
| 87114020 | Other CKD cycles with reciprocating internal combustion engine over 500cc but not over 800cc | Nil | 12% |
| 87114090 | Other non CKD cycles with reciprocating internal combustion engine over 500cc but not over 800cc | Nil | 12% |
| 87115020 | Other CKD cycles with reciprocating internal combustion engine over 800cc | Nil | 12% |
| 87115090 | Non CKD cycles with reciprocating internal combustion engine over 800cc | Nil | 12% |
| 87116013 | CKD motorcycles with electric motor | Nil | 12% |
| 87116019 | Other CKD cycles with electric motor | Nil | 12% |
| 87116093 | Non-CKD motorcycles with electric motor | Nil | 12% |
| 87116099 | Other non CKD cycles with electric motor | Nil | 12% |
| 87119060 | Other CKD cycles excluding reciprocating internal combustion engine and electric motor | Nil | 12% |
| 87119090 | Other non CKD cycles excluding reciprocating internal combustion engine and electric motor | Nil | 12% |
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