Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

統合税率表BT2026に基づく品目表と2026年の税率。原典

類注 (14)

Notes

1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

2. For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3. Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.

4. Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.

Subheading Note

1. Subheading 8708.22 covers:

(a) front windscreens (windshields), rear windows and other windows, framed; and

(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,

when suitable for use solely or principally with the motor vehicles of headings 87.01 to 87.05.

(1): Tham khảo TCVN 6211: 2003, TCVN 7271:2003, TCVN 7271:2003/SĐ 1:2007, 7271:2003/SĐ 2:2010, TCVN 6903:2020

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022

(*): Xe kéo loại sử dụng trong sân ga, ke ga đường sắt được thiết kế chủ yếu để kéo hoặc đẩy các xe khác, ví dụ như các xe moóc nhỏ. Chúng không tự vận chuyển hàng và thường nhẹ hơn và có công suất nhỏ hơn các xe kéo thuộc nhóm 87.01. Xe kéo loại này cũng có thể được sử dụng ở cầu cảng, nhà kho…

HSコード	記述	単位	通常輸入税	MFN	VAT
8701	Tractors (other than tractors of heading 87.09)
8701.10	- Single axle tractors:
	- - Of a power not exceeding 22.5 kW, whether or not electrically operated:
8701.10.11	- - - For agricultural use	unit	30%	20%	8 / 10 (複数の税率)
8701.10.19	- - - Other	unit	45%	30%	8 / 10 (複数の税率)
	- - Other:
8701.10.91	- - - For agricultural use	unit	15%	10%	8 / 10 (複数の税率)
8701.10.99	- - - Other	unit	15%	10%	8 / 10 (複数の税率)
	- Road tractors for semi-trailers:
8701.21	- - With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
8701.21.10	- - - Completely Knocked Down	unit	5%	0%	8 / 10 (複数の税率)
8701.21.90	- - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
8701.22	- - With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
8701.22.10	- - - Completely Knocked Down	unit	5%	0%	8 / 10 (複数の税率)
8701.22.90	- - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
8701.23	- - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:
8701.23.10	- - - Completely Knocked Down	unit	5%	0%	8 / 10 (複数の税率)
8701.23.90	- - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
8701.24	- - With only electric motor for propulsion:
8701.24.10	- - - Completely Knocked Down	unit	5%	0%	8 / 10 (複数の税率)
8701.24.90	- - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
8701.29	- - Other:
8701.29.10	- - - Completely Knocked Down	unit	5%	0%	8 / 10 (複数の税率)
8701.29.90	- - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
8701.30.00	- Track-laying tractors	unit	5%	0%	8 / 10 (複数の税率)
	- Other, of an engine power:
8701.91	- - Not exceeding 18 kW:
8701.91.10	- - - Agricultural tractors	unit	7.5%	5%	8 / 10 (複数の税率)
8701.91.90	- - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
8701.92	- - Exceeding 18 kW but not exceeding 37 kW:
8701.92.10	- - - Agricultural tractors	unit	7.5%	5%	8 / 10 (複数の税率)
8701.92.90	- - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
8701.93	- - Exceeding 37 kW but not exceeding 75 kW:
8701.93.10	- - - Agricultural tractors	unit	7.5%	5%	8 / 10 (複数の税率)
8701.93.90	- - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
8701.94	- - Exceeding 75 kW but not exceeding 130 kW:
8701.94.10	- - - Agricultural tractors	unit	7.5%	5%	8 / 10 (複数の税率)
8701.94.90	- - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
8701.95	- - Exceeding 130 kW:
8701.95.10	- - - Agricultural tractors	unit	7.5%	5%	8 / 10 (複数の税率)
8701.95.90	- - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
8702	Motor vehicles for the transport of ten or more persons, including the driver
8702.10	- With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
	- - Completely Knocked Down:
8702.10.10	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Motor coaches, buses or minibuses:
8702.10.41	- - - - Of a g.v.w. of at least 6 t but not exceeding 18 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.10.42	- - - - Of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.10.49	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.10.50	- - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - Other:
8702.10.60	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other, for the transport of 30 persons or more and specially designed for use in airports:
8702.10.71	- - - - Of a g.v.w. of at least 6 t but not exceeding 18 t	unit	7.5%	5%	8 / 10 (複数の税率)
8702.10.72	- - - - Of a g.v.w. exceeding 24 t	unit	7.5%	5%	8 / 10 (複数の税率)
8702.10.79	- - - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
	- - - Other motor coaches, buses or minibuses:
8702.10.81	- - - - Of a g.v.w. of at least 6 t but not exceeding 18 t	unit	105%	70%	10 / 8 (複数の税率)
8702.10.82	- - - - Of a g.v.w. exceeding 24 t	unit	105%	70%	10 / 8 (複数の税率)
8702.10.89	- - - - Other	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other:
8702.10.91	- - - - Of a g.v.w. exceeding 24 t	unit	105%	70%	10 / 8 (複数の税率)
8702.10.99	- - - - Other	unit	105%	70%	10 / 8 (複数の税率)
8702.20	- With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
	- - Completely Knocked Down:
8702.20.10	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other, for the transport of 30 persons or more:
8702.20.22	- - - - Of a g.v.w. of at least 6 t but not exceeding 18 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8702.20.23	- - - - Of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8702.20.29	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - Other motor coaches, buses or minibuses:
8702.20.31	- - - - Of a g.v.w. of at least 6 t but not exceeding 18 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.20.32	- - - - Of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.20.39	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8702.20.41	- - - - Of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.20.49	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - Other:
8702.20.50	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other, for the transport of 30 persons or more and specially designed for use in airports:
8702.20.61	- - - - Of a g.v.w. of at least 6 t but not exceeding 18 t	unit	7.5%	5%	8 / 10 (複数の税率)
8702.20.62	- - - - Of a g.v.w. exceeding 24 t	unit	7.5%	5%	8 / 10 (複数の税率)
8702.20.69	- - - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
	- - - Other motor coaches, buses or minibuses:
8702.20.71	- - - - Of a g.v.w. of at least 6 t but not exceeding 18 t	unit	105%	70%	10 / 8 (複数の税率)
8702.20.72	- - - - Of a g.v.w. exceeding 24 t	unit	105%	70%	10 / 8 (複数の税率)
8702.20.79	- - - - Other	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other:
8702.20.91	- - - - Of a g.v.w. exceeding 24 t	unit	105%	70%	10 / 8 (複数の税率)
8702.20.99	- - - - Other	unit	105%	70%	10 / 8 (複数の税率)
8702.30	- With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:
	- - Completely Knocked Down:
8702.30.10	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other, for the transport of 30 persons or more:
8702.30.21	- - - - Of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8702.30.29	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - Other motor coaches, buses or minibuses:
8702.30.31	- - - - Of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.30.39	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8702.30.41	- - - - Of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.30.49	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - Other:
8702.30.50	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other, for the transport of 30 persons or more and specially designed for use in airports:
8702.30.61	- - - - Of a g.v.w. exceeding 24 t	unit	7.5%	5%	8 / 10 (複数の税率)
8702.30.69	- - - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
	- - - Other motor coaches, buses or minibuses:
8702.30.71	- - - - Of a g.v.w. exceeding 24 t	unit	105%	70%	10 / 8 (複数の税率)
8702.30.79	- - - - Other	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other:
8702.30.91	- - - - Of a g.v.w. exceeding 24 t	unit	105%	70%	10 / 8 (複数の税率)
8702.30.99	- - - - Other	unit	105%	70%	10 / 8 (複数の税率)
8702.40	- With only electric motor for propulsion:
	- - Completely Knocked Down:
8702.40.10	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other, for the transport of 30 persons or more:
8702.40.21	- - - - Of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8702.40.29	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - Other motor coaches, buses or minibuses:
8702.40.31	- - - - Of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.40.39	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8702.40.41	- - - - Of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.40.49	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - Other:
8702.40.50	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other, for the transport of 30 persons or more and specially designed for use in airports:
8702.40.61	- - - - Of a g.v.w. exceeding 24 t	unit	7.5%	5%	8 / 10 (複数の税率)
8702.40.69	- - - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
	- - - Other motor coaches, buses or minibuses:
8702.40.71	- - - - Of a g.v.w. exceeding 24 t	unit	105%	70%	10 / 8 (複数の税率)
8702.40.79	- - - - Other	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other:
8702.40.91	- - - - Of a g.v.w. exceeding 24 t	unit	105%	70%	10 / 8 (複数の税率)
8702.40.99	- - - - Other	unit	105%	70%	10 / 8 (複数の税率)
8702.90	- Other:
	- - Completely Knocked Down:
8702.90.10	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Motor coaches, buses or minibuses, for the transport of 30 persons or more:
8702.90.21	- - - - Of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8702.90.29	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - Other motor coaches, buses or minibuses:
8702.90.31	- - - - Of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.90.32	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.90.33	- - - Other, of a g.v.w. exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8702.90.39	- - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - Other:
8702.90.40	- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	unit	105%	70%	10 / 8 (複数の税率)
	- - - Motor coaches, buses or minibuses, for the transport of 30 persons or more and specially designed for use in airports:
8702.90.51	- - - - Of a g.v.w. exceeding 24 t	unit	7.5%	5%	8 / 10 (複数の税率)
8702.90.59	- - - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
	- - - Other motor coaches, buses or minibuses, for the transport of 30 persons or more:
8702.90.61	- - - - Of a g.v.w. exceeding 24 t	unit	105%	70%	8 / 10 (複数の税率)
8702.90.69	- - - - Other	unit	105%	70%	8 / 10 (複数の税率)
	- - - Other motor coaches, buses or minibuses:
8702.90.71	- - - - Of a g.v.w. not exceeding 24 t	unit	105%	70%	10 / 8 (複数の税率)
8702.90.79	- - - - Other	unit	105%	70%	10 / 8 (複数の税率)
8702.90.80	- - - Other, of a g.v.w. exceeding 24 t	unit	105%	70%	10 / 8 (複数の税率)
8702.90.90	- - - Other	unit	105%	70%	10 / 8 (複数の税率)
8703	Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars
8703.10	- Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
8703.10.10	- - Golf cars (including golf buggies) and similar vehicles	unit	105%	70%	10 / 8 (複数の税率)
8703.10.90	- - Other	unit	105%	70%	10 / 8 (複数の税率)
	- Other vehicles, with only spark-ignition internal combustion piston engine:
8703.21	- - Of a cylinder capacity not exceeding 1,000 cc:
	- - - Completely Knocked Down:
8703.21.11	- - - - Go-karts	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.21.12	- - - - All-Terrain Vehicles (ATV)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.21.13	- - - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.21.14	- - - - Motor-homes	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.21.15	- - - - Sedan	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans):
8703.21.21	- - - - - Of four-wheel drive	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.21.29	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other:
8703.21.31	- - - - - Three-wheeled vehicles	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.21.39	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8703.21.41	- - - - Go-karts	unit	105%	70%	10 / 8 (複数の税率)
8703.21.42	- - - - All-Terrain Vehicles (ATV)	unit	105%	70%	10 / 8 (複数の税率)
8703.21.43	- - - - Ambulances	unit	22.5%	15%	10 / 8 (複数の税率)
8703.21.44	- - - - Motor-homes	unit	105%	70%	10 / 8 (複数の税率)
8703.21.45	- - - - Sedan	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans):
8703.21.51	- - - - - Of four-wheel drive	unit	105%	70%	10 / 8 (複数の税率)
8703.21.59	- - - - - Other	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Other:
8703.21.91	- - - - - Three-wheeled vehicles	unit	105%	70%	10 / 8 (複数の税率)
8703.21.99	- - - - - Other	unit	105%	70%	10 / 8 (複数の税率)
8703.22	- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
	- - - Completely Knocked Down:
8703.22.11	- - - - Go-karts	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.22.12	- - - - All-Terrain Vehicles (ATV)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.22.13	- - - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.22.14	- - - - Hearses	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.22.15	- - - - Prison vans	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.22.16	- - - - Motor-homes	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.22.17	- - - - Sedan	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans):
8703.22.21	- - - - - Of four-wheel drive	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.22.29	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.22.30	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8703.22.41	- - - - Go-karts	unit	105%	70%	10 / 8 (複数の税率)
8703.22.42	- - - - All-Terrain Vehicles (ATV)	unit	105%	70%	10 / 8 (複数の税率)
8703.22.43	- - - - Ambulances	unit	30%	20%	10 / 8 (複数の税率)
8703.22.44	- - - - Hearses	unit	30%	20%	10 / 8 (複数の税率)
8703.22.45	- - - - Prison vans	unit	30%	20%	10 / 8 (複数の税率)
8703.22.46	- - - - Motor-homes	unit	105%	70%	10 / 8 (複数の税率)
8703.22.47	- - - - Sedan	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans):
8703.22.51	- - - - - Of four-wheel drive	unit	105%	70%	10 / 8 (複数の税率)
8703.22.59	- - - - - Other	unit	105%	70%	10 / 8 (複数の税率)
8703.22.90	- - - - Other	unit	105%	70%	10 / 8 (複数の税率)
8703.23	- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
	- - - Completely Knocked Down:
8703.23.11	- - - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.23.12	- - - - Hearses	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.23.13	- - - - Prison vans	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.23.14	- - - - Motor-homes	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Sedan:
8703.23.21	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.23.22	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.23.23	- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.23.24	- - - - - Of a cylinder capacity exceeding 2,500 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.23.31	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.23.32	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.23.33	- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.23.34	- - - - - Of a cylinder capacity exceeding 2,500 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.23.35	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.23.36	- - - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other:
8703.23.41	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.23.42	- - - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8703.23.51	- - - - Ambulances	unit	30%	20%	10 / 8 (複数の税率)
8703.23.52	- - - - Hearses	unit	30%	20%	10 / 8 (複数の税率)
8703.23.53	- - - - Prison vans	unit	22.5%	15%	10 / 8 (複数の税率)
8703.23.54	- - - - Motor-homes	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Sedan:
8703.23.55	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.23.56	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.23.57	- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	75%	50%	10 / 8 (複数の税率)
8703.23.58	- - - - - Of a cylinder capacity exceeding 2,500 cc	unit	78%	52%	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.23.61	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.23.62	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.23.63	- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	75%	50%	10 / 8 (複数の税率)
8703.23.64	- - - - - Of a cylinder capacity exceeding 2,500 cc	unit	78%	52%	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.23.65	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.23.66	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.23.67	- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.23.68	- - - - - Of a cylinder capacity exceeding 2,500 cc	unit	78%	52%	10 / 8 (複数の税率)
	- - - - Other:
8703.23.71	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.23.72	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.23.73	- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.23.74	- - - - - Of a cylinder capacity exceeding 2,500 cc	unit	78%	52%	10 / 8 (複数の税率)
8703.24	- - Of a cylinder capacity exceeding 3,000 cc:
	- - - Completely Knocked Down:
8703.24.11	- - - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.24.12	- - - - Hearses	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.24.13	- - - - Prison vans	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.24.14	- - - - Motor-homes	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.24.15	- - - - Sedan	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans):
8703.24.21	- - - - - Of four-wheel drive	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.24.29	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.24.30	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8703.24.41	- - - - Ambulances	unit	22.5%	15%	10 / 8 (複数の税率)
8703.24.42	- - - - Hearses	unit	22.5%	15%	10 / 8 (複数の税率)
8703.24.43	- - - - Prison vans	unit	22.5%	15%	10 / 8 (複数の税率)
8703.24.44	- - - - Motor-homes	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Sedan:
8703.24.45	- - - - - Of four-wheel drive	unit	70.5%	47%	10 / 8 (複数の税率)
8703.24.49	- - - - - Other	unit	78%	52%	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans):
8703.24.51	- - - - - Of four-wheel drive	unit	48%	32%	10 / 8 (複数の税率)
8703.24.59	- - - - - Other	unit	78%	52%	10 / 8 (複数の税率)
	- - - - Other:
8703.24.61	- - - - - Of four-wheel drive	unit	70.5%	47%	10 / 8 (複数の税率)
8703.24.69	- - - - - Other	unit	78%	52%	10 / 8 (複数の税率)
	- Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
8703.31	- - Of a cylinder capacity not exceeding 1,500 cc:
	- - - Completely Knocked Down:
8703.31.11	- - - - Go-karts	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.31.12	- - - - All-Terrain Vehicles (ATV)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.31.13	- - - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.31.14	- - - - Hearses	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.31.15	- - - - Prison vans	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.31.16	- - - - Motor-homes	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.31.17	- - - - Sedan	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans):
8703.31.21	- - - - - Of four-wheel drive	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.31.29	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other:
8703.31.31	- - - - - Three-wheeled vehicles	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.31.39	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8703.31.41	- - - - Go-karts	unit	105%	70%	10 / 8 (複数の税率)
8703.31.42	- - - - All-Terrain Vehicles (ATV)	unit	105%	70%	10 / 8 (複数の税率)
8703.31.43	- - - - Ambulances	unit	22.5%	15%	10 / 8 (複数の税率)
8703.31.44	- - - - Hearses	unit	30%	20%	10 / 8 (複数の税率)
8703.31.45	- - - - Prison vans	unit	30%	20%	10 / 8 (複数の税率)
8703.31.46	- - - - Motor-homes	unit	105%	70%	10 / 8 (複数の税率)
8703.31.47	- - - - Sedan	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans):
8703.31.51	- - - - - Of four-wheel drive	unit	105%	70%	10 / 8 (複数の税率)
8703.31.59	- - - - - Other	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Other:
8703.31.91	- - - - - Three-wheeled vehicles	unit	105%	70%	10 / 8 (複数の税率)
8703.31.99	- - - - - Other	unit	105%	70%	10 / 8 (複数の税率)
8703.32	- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
	- - - Completely Knocked Down:
8703.32.11	- - - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.32.12	- - - - Hearses	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.32.13	- - - - Prison vans	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.32.14	- - - - Motor-homes	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Sedan:
8703.32.21	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.32.22	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.32.23	- - - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.32.31	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.32.32	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.32.33	- - - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.32.34	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.32.35	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.32.36	- - - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other:
8703.32.41	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.32.42	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.32.43	- - - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8703.32.51	- - - - Ambulances	unit	30%	20%	10 / 8 (複数の税率)
8703.32.52	- - - - Hearses	unit	22.5%	15%	10 / 8 (複数の税率)
8703.32.53	- - - - Prison vans	unit	30%	20%	10 / 8 (複数の税率)
8703.32.54	- - - - Motor-homes	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Sedan:
8703.32.61	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.32.62	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.32.63	- - - - - Of a cylinder capacity exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.32.71	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.32.72	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.32.73	- - - - - Of a cylinder capacity exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.32.74	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.32.75	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.32.76	- - - - - Of a cylinder capacity exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Other:
8703.32.81	- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.32.82	- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.32.83	- - - - - Of a cylinder capacity exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.33	- - Of a cylinder capacity exceeding 2,500 cc:
	- - - Completely Knocked Down:
8703.33.11	- - - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.33.12	- - - - Hearses	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.33.13	- - - - Prison vans	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.33.14	- - - - Motor-homes	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Sedan:
8703.33.21	- - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.33.22	- - - - - Of a cylinder capacity exceeding 3,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.33.31	- - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.33.32	- - - - - Of a cylinder capacity exceeding 3,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.33.33	- - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.33.34	- - - - - Of a cylinder capacity exceeding 3,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.33.40	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8703.33.51	- - - - Ambulances	unit	30%	20%	10 / 8 (複数の税率)
8703.33.52	- - - - Hearses	unit	22.5%	15%	10 / 8 (複数の税率)
8703.33.53	- - - - Prison vans	unit	22.5%	15%	10 / 8 (複数の税率)
8703.33.54	- - - - Motor-homes	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Sedan:
8703.33.61	- - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.33.62	- - - - - Of a cylinder capacity exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.33.71	- - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.33.72	- - - - - Of a cylinder capacity exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.33.80	- - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive	unit	105%	70%	10 / 8 (複数の税率)
8703.33.90	- - - - Other	unit	105%	70%	10 / 8 (複数の税率)
8703.40	- Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
	- - Completely Knocked Down:
8703.40.11	- - - Go-karts	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.40.12	- - - All-Terrain Vehicles (ATV)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.40.13	- - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.40.14	- - - Hearses	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.40.15	- - - Prison vans	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
	- - - Motor-homes:
8703.40.16	- - - - Of a cylinder capacity not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.40.17	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Sedan:
8703.40.18	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.40.19	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.40.21	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.40.22	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.40.23	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.40.24	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.40.25	- - - - Of a cylinder capacity not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.40.26	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8703.40.27	- - - - Of a cylinder capacity not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.40.28	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - Other:
8703.40.31	- - - Go-karts	unit	105%	70%	10 / 8 (複数の税率)
	- - - All-Terrain Vehicles (ATV):
8703.40.32	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.33	- - - - Of a cylinder capacity exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Ambulances:
8703.40.34	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.40.35	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.40.36	- - - - Other	unit	22.5%	15%	10 / 8 (複数の税率)
	- - - Hearses:
8703.40.41	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.40.42	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.40.43	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.40.44	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.40.45	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.40.46	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.40.47	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	22.5%	15%	10 / 8 (複数の税率)
	- - - Prison vans:
8703.40.51	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.40.52	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.40.53	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.40.54	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 3,000 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.40.55	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	22.5%	15%	10 / 8 (複数の税率)
	- - - Motor-homes:
8703.40.56	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.57	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.58	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Sedan:
8703.40.61	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.62	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.63	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.64	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.65	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.66	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	78%	52%	10 / 8 (複数の税率)
8703.40.67	- - - - Of a cylinder capacity exceeding 3,000 cc, of four-wheel drive	unit	70.5%	47%	10 / 8 (複数の税率)
8703.40.68	- - - - Of a cylinder capacity exceeding 3,000 cc, not of four-wheel drive	unit	78%	52%	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.40.71	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.72	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.73	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.74	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.75	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.76	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	78%	52%	10 / 8 (複数の税率)
8703.40.77	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	70.5%	47%	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.40.81	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.82	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.83	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.84	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.85	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.86	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	78%	52%	10 / 8 (複数の税率)
8703.40.87	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	78%	52%	10 / 8 (複数の税率)
	- - - Other:
8703.40.91	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.92	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.93	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.94	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.95	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.40.96	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	78%	52%	10 / 8 (複数の税率)
8703.40.97	- - - - Of a cylinder capacity exceeding 3,000 cc, of four-wheel drive	unit	70.5%	47%	10 / 8 (複数の税率)
8703.40.98	- - - - Of a cylinder capacity exceeding 3,000 cc, not of four-wheel drive	unit	78%	52%	10 / 8 (複数の税率)
8703.50	- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
	- - Completely Knocked Down:
8703.50.11	- - - Go-karts	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.50.12	- - - All-Terrain Vehicles (ATV)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.50.13	- - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.50.14	- - - Hearses	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.50.15	- - - Prison vans	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
	- - - Motor-homes:
8703.50.16	- - - - Of a cylinder capacity not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.50.17	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Sedan:
8703.50.18	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.50.19	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.50.21	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.50.22	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.50.23	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.50.24	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.50.25	- - - - Of a cylinder capacity not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.50.26	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8703.50.27	- - - - Of a cylinder capacity not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.50.28	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - Other:
8703.50.31	- - - Go-karts	unit	105%	70%	10 / 8 (複数の税率)
	- - - All-Terrain Vehicles (ATV):
8703.50.32	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.33	- - - - Of a cylinder capacity exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Ambulances:
8703.50.34	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.50.35	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.50.36	- - - - Of a cylinder capacity exceeding 2,500 cc	unit	30%	20%	10 / 8 (複数の税率)
	- - - Hearses:
8703.50.41	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.50.42	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.50.43	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.50.44	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.50.45	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.50.46	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.50.47	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	22.5%	15%	10 / 8 (複数の税率)
	- - - Prison vans:
8703.50.51	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.50.52	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.50.53	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.50.54	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.50.55	- - - - Of a cylinder capacity exceeding 2,500 cc	unit	22.5%	15%	10 / 8 (複数の税率)
	- - - Motor-homes:
8703.50.56	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.57	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.58	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Sedan:
8703.50.61	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.62	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.63	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.64	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.65	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.66	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.67	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.50.71	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.72	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.73	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.74	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.75	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.76	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.77	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.50.81	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.82	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.83	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.84	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.85	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.86	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.87	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other:
8703.50.91	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.92	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.93	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.94	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.95	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.96	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.50.97	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60	- Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:
	- - Completely Knocked Down:
8703.60.11	- - - Go-karts	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.60.12	- - - All-Terrain Vehicles (ATV)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.60.13	- - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.60.14	- - - Hearses	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.60.15	- - - Prison vans	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
	- - - Motor-homes:
8703.60.16	- - - - Of a cylinder capacity not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.60.17	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Sedan:
8703.60.18	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.60.19	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.60.21	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.60.22	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.60.23	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.60.24	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.60.25	- - - - Of a cylinder capacity not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.60.26	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8703.60.27	- - - - Of a cylinder capacity not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.60.28	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - Other:
8703.60.31	- - - Go-karts	unit	105%	70%	10 / 8 (複数の税率)
	- - - All-Terrain Vehicles (ATV):
8703.60.32	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.33	- - - - Of a cylinder capacity exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Ambulances:
8703.60.34	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.60.35	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.60.36	- - - - Other	unit	22.5%	15%	10 / 8 (複数の税率)
	- - - Hearses:
8703.60.41	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.60.42	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.60.43	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.60.44	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.60.45	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.60.46	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.60.47	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	22.5%	15%	10 / 8 (複数の税率)
	- - - Prison vans:
8703.60.51	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.60.52	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.60.53	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.60.54	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 3,000 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.60.55	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	22.5%	15%	10 / 8 (複数の税率)
	- - - Motor-homes:
8703.60.56	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.57	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.58	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Sedan:
8703.60.61	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.62	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.63	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.64	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.65	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.66	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	78%	52%	10 / 8 (複数の税率)
8703.60.67	- - - - Of a cylinder capacity exceeding 3,000 cc, of four-wheel drive	unit	70.5%	47%	10 / 8 (複数の税率)
8703.60.68	- - - - Of a cylinder capacity exceeding 3,000 cc, not of four-wheel drive	unit	78%	52%	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.60.71	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.72	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.73	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.74	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.75	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.76	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	78%	52%	10 / 8 (複数の税率)
8703.60.77	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	70.5%	47%	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.60.81	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.82	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.83	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.84	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.85	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.86	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	78%	52%	10 / 8 (複数の税率)
8703.60.87	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	78%	52%	10 / 8 (複数の税率)
	- - - Other:
8703.60.91	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.92	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.93	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.94	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.95	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.60.96	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	78%	52%	10 / 8 (複数の税率)
8703.60.97	- - - - Of a cylinder capacity exceeding 3,000 cc, of four-wheel drive	unit	70.5%	47%	10 / 8 (複数の税率)
8703.60.98	- - - - Of a cylinder capacity exceeding 3,000 cc, not of four-wheel drive	unit	78%	52%	10 / 8 (複数の税率)
8703.70	- Other vehicles, with both compression- ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:
	- - Completely Knocked Down:
8703.70.11	- - - Go-karts	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.70.12	- - - All-Terrain Vehicles (ATV)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.70.13	- - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.70.14	- - - Hearses	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.70.15	- - - Prison vans	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
	- - - Motor-homes:
8703.70.16	- - - - Of a cylinder capacity not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.70.17	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Sedan:
8703.70.18	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.70.19	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.70.21	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.70.22	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.70.23	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.70.24	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.70.25	- - - - Of a cylinder capacity not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.70.26	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - - Other:
8703.70.27	- - - - Of a cylinder capacity not exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.70.28	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - Other:
8703.70.31	- - - Go-karts	unit	105%	70%	10 / 8 (複数の税率)
	- - - All-Terrain Vehicles (ATV):
8703.70.32	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.33	- - - - Of a cylinder capacity exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Ambulances:
8703.70.34	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.70.35	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.70.36	- - - - Of a cylinder capacity exceeding 2,500 cc	unit	30%	20%	10 / 8 (複数の税率)
	- - - Hearses:
8703.70.41	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.70.42	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.70.43	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.70.44	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.70.45	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.70.46	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	22.5%	15%	10 / 8 (複数の税率)
8703.70.47	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	22.5%	15%	10 / 8 (複数の税率)
	- - - Prison vans:
8703.70.51	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.70.52	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.70.53	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.70.54	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,500 cc	unit	30%	20%	10 / 8 (複数の税率)
8703.70.55	- - - - Of a cylinder capacity exceeding 2,500 cc	unit	22.5%	15%	10 / 8 (複数の税率)
	- - - Motor-homes:
8703.70.56	- - - - Of a cylinder capacity not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.57	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.58	- - - - Of a cylinder capacity exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Sedan:
8703.70.61	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.62	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.63	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.64	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.65	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.66	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.67	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive:
8703.70.71	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.72	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.73	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.74	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.75	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.76	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.77	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive:
8703.70.81	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.82	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.83	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.84	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.85	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.86	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.87	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
	- - - Other:
8703.70.91	- - - - Of a cylinder capacity not exceeding 1,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.92	- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.93	- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.94	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.95	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.96	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.70.97	- - - - Of a cylinder capacity exceeding 3,000 cc	unit	105%	70%	10 / 8 (複数の税率)
8703.80	- Other vehicles, with only electric motor for propulsion:
	- - Completely Knocked Down:
8703.80.11	- - - Go-karts	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.80.12	- - - All-Terrain Vehicles (ATV)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.80.13	- - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.80.14	- - - Hearses	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.80.15	- - - Prison vans	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.80.16	- - - Motor-homes	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.80.17	- - - Sedan	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.80.18	- - - Other motor cars (including station wagons and sports cars, but not including vans)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.80.19	- - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - Other:
8703.80.91	- - - Go-karts	unit	105%	70%	10 / 8 (複数の税率)
8703.80.92	- - - All-Terrain Vehicles (ATV)	unit	105%	70%	10 / 8 (複数の税率)
8703.80.93	- - - Ambulances	unit	22.5%	15%	10 / 8 (複数の税率)
8703.80.94	- - - Hearses	unit	30%	20%	10 / 8 (複数の税率)
8703.80.95	- - - Prison vans	unit	30%	20%	10 / 8 (複数の税率)
8703.80.96	- - - Motor-homes	unit	105%	70%	10 / 8 (複数の税率)
8703.80.97	- - - Sedan	unit	105%	70%	10 / 8 (複数の税率)
8703.80.98	- - - Other motor cars (including station wagons and sports cars, but not including vans)	unit	105%	70%	10 / 8 (複数の税率)
8703.80.99	- - - Other	unit	105%	70%	10 / 8 (複数の税率)
8703.90	- Other:
	- - Completely Knocked Down:
8703.90.11	- - - Go-karts	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.90.12	- - - All-Terrain Vehicles (ATV)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.90.13	- - - Ambulances	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.90.14	- - - Hearses	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.90.15	- - - Prison vans	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	10 / 8 (複数の税率)
8703.90.16	- - - Motor-homes	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.90.17	- - - Sedan	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.90.18	- - - Other motor cars (including station wagons and sports cars, but not including vans)	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
8703.90.19	- - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	10 / 8 (複数の税率)
	- - Other:
8703.90.91	- - - Go-karts	unit	105%	70%	10 / 8 (複数の税率)
8703.90.92	- - - All-Terrain Vehicles (ATV)	unit	105%	70%	10 / 8 (複数の税率)
8703.90.93	- - - Ambulances	unit	30%	20%	10 / 8 (複数の税率)
8703.90.94	- - - Hearses	unit	30%	20%	10 / 8 (複数の税率)
8703.90.95	- - - Prison vans	unit	30%	20%	10 / 8 (複数の税率)
8703.90.96	- - - Motor-homes	unit	105%	70%	10 / 8 (複数の税率)
8703.90.97	- - - Sedan	unit	105%	70%	10 / 8 (複数の税率)
8703.90.98	- - - Other motor cars (including station wagons and sports cars, but not including vans)	unit	105%	70%	10 / 8 (複数の税率)
8703.90.99	- - - Other	unit	105%	70%	10 / 8 (複数の税率)
8704	Motor vehicles for the transport of goods
8704.10	- Dumpers designed for off-highway use:
	- - Completely Knocked Down:
8704.10.13	- - - g.v.w. not exceeding 5 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8704.10.14	- - - g.v.w. exceeding 5 t but not exceeding 10 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8704.10.15	- - - g.v.w. exceeding 10 t but not exceeding 20 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8704.10.16	- - - g.v.w. exceeding 20 t but not exceeding 24 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8704.10.17	- - - g.v.w. exceeding 24 t but not exceeding 45 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8704.10.18	- - - g.v.w. exceeding 45 t	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - Other:
8704.10.31	- - - g.v.w. not exceeding 5 t	unit	75%	50%	8 / 10 (複数の税率)
8704.10.32	- - - g.v.w. exceeding 5 t but not exceeding 10 t	unit	75%	50%	8 / 10 (複数の税率)
8704.10.33	- - - g.v.w. exceeding 10 t but not exceeding 20 t	unit	75%	50%	8 / 10 (複数の税率)
8704.10.34	- - - g.v.w. exceeding 20 t but not exceeding 24 t	unit	75%	50%	8 / 10 (複数の税率)
8704.10.35	- - - g.v.w. exceeding 24 t but not exceeding 38 t	unit	15%	10%	8 / 10 (複数の税率)
8704.10.36	- - - g.v.w. exceeding 38 t but not exceeding 45 t	unit	15%	10%	8 / 10 (複数の税率)
8704.10.37	- - - g.v.w. exceeding 45 t	unit	5%	0%	8 / 10 (複数の税率)
	- Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
8704.21	- - g.v.w. not exceeding 5 tonnes:
	- - - Completely Knocked Down:
8704.21.11	- - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.21.12	- - - - Pick-up trucks	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8704.21.13	- - - - Three-wheeled vehicles	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8704.21.19	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - Other:
8704.21.21	- - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.21.22	- - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.21.23	- - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.21.24	- - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.21.25	- - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.21.26	- - - - Pick-up trucks	unit	105%	70%	8 / 10 (複数の税率)
8704.21.27	- - - - Three-wheeled vehicles	unit	105%	70%	8 / 10 (複数の税率)
8704.21.29	- - - - Other	unit	105%	70%	8 / 10 (複数の税率)
8704.22	- - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
	- - - g.v.w. not exceeding 6 t:
	- - - - Completely Knocked Down:
8704.22.11	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.22.19	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.22.21	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.22.22	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.22.23	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.22.24	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.22.25	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.22.29	- - - - - Other	unit	75%	50%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 6 t but not exceeding 20 t:
	- - - - Completely Knocked Down:
8704.22.31	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.22.39	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.22.41	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.22.42	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.22.43	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.22.45	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.22.46	- - - - - Armoured cargo vehicles for transporting valuables, g.v.w. exceeding 6 t but not exceeding 10 t	unit	15%	10%	8 / 10 (複数の税率)
8704.22.47	- - - - - Armoured cargo vehicles for transporting valuables, g.v.w. exceeding 10 t but not exceeding 20 t	unit	15%	10%	8 / 10 (複数の税率)
	- - - - - Other:
8704.22.51	- - - - - - g.v.w. exceeding 6 t but not exceeding 10 t	unit	75%	50%	8 / 10 (複数の税率)
8704.22.59	- - - - - - Other	unit	45%	30%	8 / 10 (複数の税率)
8704.23	- - g.v.w. exceeding 20 tonnes:
	- - - g.v.w. not exceeding 24 t:
	- - - - Completely Knocked Down:
8704.23.11	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.23.19	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.23.21	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.23.22	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.23.23	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.23.24	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.23.25	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.23.29	- - - - - Other	unit	37.5%	25%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 24 t but not exceeding 45 t:
	- - - - Completely Knocked Down:
8704.23.51	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.23.59	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.23.61	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.23.62	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.23.63	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.23.64	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.23.65	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.23.66	- - - - - Dumpers	unit	37.5%	25%	8 / 10 (複数の税率)
8704.23.69	- - - - - Other	unit	37.5%	25%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 45 t:
	- - - - Completely Knocked Down:
8704.23.71	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.23.79	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.23.81	- - - - - Refrigerated lorries (trucks)	unit	5%	0%	8 / 10 (複数の税率)
8704.23.82	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	5%	0%	8 / 10 (複数の税率)
8704.23.84	- - - - - Armoured cargo vehicles for transporting valuables	unit	5%	0%	8 / 10 (複数の税率)
8704.23.85	- - - - - Hooklift lorries (trucks)	unit	5%	0%	8 / 10 (複数の税率)
8704.23.86	- - - - - Dumpers	unit	5%	0%	8 / 10 (複数の税率)
8704.23.89	- - - - - Other	unit	5%	0%	8 / 10 (複数の税率)
	- Other, with only spark-ignition internal combustion piston engine:
8704.31	- - g.v.w. not exceeding 5 tonnes:
	- - - Completely Knocked Down:
8704.31.11	- - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.31.12	- - - - Pick-up trucks	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8704.31.13	- - - - Three-wheeled vehicles	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8704.31.19	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - Other:
8704.31.21	- - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.31.22	- - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.31.23	- - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.31.24	- - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.31.25	- - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.31.26	- - - - Pick-up trucks	unit	105%	70%	8 / 10 (複数の税率)
8704.31.27	- - - - Three-wheeled vehicles	unit	105%	70%	8 / 10 (複数の税率)
8704.31.29	- - - - Other	unit	105%	70%	8 / 10 (複数の税率)
8704.32	- - g.v.w. exceeding 5 tonnes:
	- - - g.v.w. not exceeding 6 t:
	- - - - Completely Knocked Down:
8704.32.11	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.32.19	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.32.21	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.32.22	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.32.23	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.32.24	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.32.25	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.32.29	- - - - - Other	unit	105%	70%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 6 t but not exceeding 20 t:
	- - - - Completely Knocked Down:
8704.32.31	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.32.39	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.32.41	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.32.42	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.32.43	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.32.44	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.32.45	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.32.48	- - - - - Other, of a g.v.w. exceeding 6 t but not exceeding 10 t	unit	105%	70%	8 / 10 (複数の税率)
8704.32.49	- - - - - Other	unit	67.5%	45%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 20 t but not exceeding 24 t:
	- - - - Completely Knocked Down:
8704.32.51	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.32.59	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.32.61	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.32.62	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.32.63	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.32.64	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.32.65	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.32.69	- - - - - Other	unit	52.5%	35%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 24 t but not exceeding 45 t:
	- - - - Completely Knocked Down:
8704.32.72	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.32.79	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.32.81	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.32.82	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.32.83	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.32.84	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.32.85	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.32.86	- - - - - Dumpers	unit	37.5%	25%	8 / 10 (複数の税率)
8704.32.89	- - - - - Other	unit	37.5%	25%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 45 t:
	- - - - Completely Knocked Down:
8704.32.91	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.32.92	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.32.93	- - - - - Refrigerated lorries (trucks)	unit	5%	0%	8 / 10 (複数の税率)
8704.32.94	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	5%	0%	8 / 10 (複数の税率)
8704.32.95	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	5%	0%	8 / 10 (複数の税率)
8704.32.96	- - - - - Armoured cargo vehicles for transporting valuables	unit	5%	0%	8 / 10 (複数の税率)
8704.32.97	- - - - - Hooklift lorries (trucks)	unit	5%	0%	8 / 10 (複数の税率)
8704.32.98	- - - - - Dumpers	unit	5%	0%	8 / 10 (複数の税率)
8704.32.99	- - - - - Other	unit	5%	0%	8 / 10 (複数の税率)
	- Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
8704.41	- - g.v.w. not exceeding 5 tonnes:
	- - - Completely Knocked Down:
8704.41.11	- - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.41.19	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - Other:
8704.41.21	- - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.41.22	- - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.41.23	- - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.41.24	- - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.41.25	- - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.41.26	- - - - Pick-up trucks	unit	105%	70%	8 / 10 (複数の税率)
8704.41.27	- - - - Three-wheeled vehicles	unit	105%	70%	8 / 10 (複数の税率)
8704.41.29	- - - - Other	unit	105%	70%	8 / 10 (複数の税率)
8704.42	- - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
	- - - g.v.w. not exceeding 6 t:
	- - - - Completely Knocked Down:
8704.42.11	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.42.19	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.42.21	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.42.22	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.42.23	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.42.24	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.42.25	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.42.29	- - - - - Other	unit	75%	50%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 6 t but not exceeding 20 t:
	- - - - Completely Knocked Down:
8704.42.31	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.42.39	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.42.41	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.42.42	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.42.43	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.42.45	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.42.46	- - - - - Armoured cargo vehicles for transporting valuables, g.v.w. exceeding 6 t but not exceeding 10 t	unit	15%	10%	8 / 10 (複数の税率)
8704.42.47	- - - - - Armoured cargo vehicles for transporting valuables, g.v.w. exceeding 10 t but not exceeding 20 t	unit	15%	10%	8 / 10 (複数の税率)
	- - - - - Other:
8704.42.51	- - - - - - g.v.w. exceeding 6 t but not exceeding 10 t	unit	75%	50%	8 / 10 (複数の税率)
8704.42.59	- - - - - - Other	unit	45%	30%	8 / 10 (複数の税率)
8704.43	- - g.v.w. exceeding 20 tonnes:
	- - - g.v.w. not exceeding 24 t:
	- - - - Completely Knocked Down:
8704.43.11	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.43.19	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.43.21	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.43.22	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.43.23	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.43.24	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.43.25	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.43.29	- - - - - Other	unit	37.5%	25%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 24 t but not exceeding 45 t:
	- - - - Completely Knocked Down:
8704.43.51	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.43.59	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.43.61	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.43.62	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.43.63	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.43.64	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.43.65	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.43.69	- - - - - Other	unit	37.5%	25%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 45 t:
	- - - - Completely Knocked Down:
8704.43.71	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.43.79	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.43.81	- - - - - Refrigerated lorries (trucks)	unit	5%	0%	8 / 10 (複数の税率)
8704.43.86	- - - - - Dumpers	unit	5%	0%	8 / 10 (複数の税率)
8704.43.89	- - - - - Other	unit	5%	0%	8 / 10 (複数の税率)
	- Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:
8704.51	- - g.v.w. not exceeding 5 tonnes:
	- - - Completely Knocked Down:
8704.51.11	- - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.51.19	- - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - Other:
8704.51.21	- - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.51.22	- - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.51.23	- - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.51.24	- - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.51.25	- - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.51.26	- - - - Pick-up trucks	unit	105%	70%	8 / 10 (複数の税率)
8704.51.27	- - - - Three-wheeled vehicles	unit	105%	70%	8 / 10 (複数の税率)
8704.51.29	- - - - Other	unit	105%	70%	8 / 10 (複数の税率)
8704.52	- - g.v.w. exceeding 5 tonnes:
	- - - g.v.w. not exceeding 6 t:
	- - - - Completely Knocked Down:
8704.52.11	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.52.19	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.52.21	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.52.22	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.52.23	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.52.24	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.52.25	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.52.29	- - - - - Other	unit	105%	70%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 6 t but not exceeding 20 t:
	- - - - Completely Knocked Down:
8704.52.31	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.52.39	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.52.41	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.52.42	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.52.43	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.52.44	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.52.45	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.52.48	- - - - - Other, g.v.w. exceeding 6 t but not exceeding 10 t	unit	105%	70%	8 / 10 (複数の税率)
8704.52.49	- - - - - Other	unit	67.5%	45%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 20 t but not exceeding 24 t:
	- - - - Completely Knocked Down:
8704.52.51	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.52.59	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.52.61	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.52.62	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.52.63	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.52.64	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.52.65	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.52.69	- - - - - Other	unit	52.5%	35%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 24 t but not exceeding 45 t:
	- - - - Completely Knocked Down:
8704.52.72	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.52.79	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.52.81	- - - - - Refrigerated lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.52.82	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	unit	30%	20%	8 / 10 (複数の税率)
8704.52.83	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.52.84	- - - - - Armoured cargo vehicles for transporting valuables	unit	15%	10%	8 / 10 (複数の税率)
8704.52.85	- - - - - Hooklift lorries (trucks)	unit	30%	20%	8 / 10 (複数の税率)
8704.52.86	- - - - - Dumpers	unit	37.5%	25%	8 / 10 (複数の税率)
8704.52.89	- - - - - Other	unit	37.5%	25%	8 / 10 (複数の税率)
	- - - g.v.w. exceeding 45 t:
	- - - - Completely Knocked Down:
8704.52.91	- - - - - Refrigerated lorries (trucks)	unit	MFNの150%	Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98	8 / 10 (複数の税率)
8704.52.92	- - - - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - - - Other:
8704.52.93	- - - - - Refrigerated lorries (trucks)	unit	5%	0%	8 / 10 (複数の税率)
8704.52.94	- - - - - Dumpers	unit	5%	0%	8 / 10 (複数の税率)
8704.52.99	- - - - - Other	unit	5%	0%	8 / 10 (複数の税率)
8704.60	- Other, with only electric motor for propulsion:
	- - Completely Knocked Down:
8704.60.11	- - - Pick-up trucks	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8704.60.12	- - - Three-wheeled vehicles	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
8704.60.19	- - - Other	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - Other, g.v.w. not exceeding 5 t:
8704.60.21	- - - Pick-up trucks	unit	105%	70%	8 / 10 (複数の税率)
8704.60.22	- - - Three-wheeled vehicles	unit	105%	70%	8 / 10 (複数の税率)
8704.60.29	- - - Other	unit	105%	70%	8 / 10 (複数の税率)
	- - Other:
8704.60.91	- - - g.v.w. exceeding 5 t but not exceeding 10 t	unit	105%	70%	8 / 10 (複数の税率)
8704.60.92	- - - g.v.w. exceeding 10 t but not exceeding 20 t	unit	105%	70%	8 / 10 (複数の税率)
8704.60.93	- - - g.v.w. exceeding 20 t but not exceeding 45 t	unit	37.5%	25%	8 / 10 (複数の税率)
8704.60.94	- - - g.v.w. exceeding 45 t	unit	5%	0%	8 / 10 (複数の税率)
8704.90	- Other:
8704.90.10	- - Completely Knocked Down	unit	MFNの150%	Theo hướng dẫn tại khoản 1.1 Chương 98	8 / 10 (複数の税率)
	- - Other:
8704.90.91	- - - g.v.w. not exceeding 5 t	unit	105%	70%	8 / 10 (複数の税率)
8704.90.92	- - - g.v.w. exceeding 5 t but not exceeding 10 t	unit	105%	70%	8 / 10 (複数の税率)
8704.90.93	- - - g.v.w. exceeding 10 t but not exceeding 20 t	unit	105%	70%	8 / 10 (複数の税率)
8704.90.94	- - - g.v.w. exceeding 20 t but not exceeding 45 t	unit	37.5%	25%	8 / 10 (複数の税率)
8704.90.95	- - - g.v.w. exceeding 45 t	unit	5%	0%	8 / 10 (複数の税率)
8705	Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
8705.10.00	- Crane lorries	unit	4.5%	3%	8 / 10 (複数の税率)
8705.20.00	- Mobile drilling derricks	unit	5%	0%	8 / 10 (複数の税率)
8705.30.00	- Fire fighting vehicles	unit	4.5%	3%	8 / 10 (複数の税率)
8705.40.00	- Concrete-mixer lorries	unit	22.5%	15%	8 / 10 (複数の税率)
8705.90	- Other:
8705.90.50	- - Street cleaning vehicles; cesspool emptiers; mobile clinics; spraying lorries of all kinds	unit	7.5%	5%	8 / 10 (複数の税率)
8705.90.60	- - Mobile explosive production vehicles	unit	5%	0%	8 / 10 (複数の税率)
8705.90.90	- - Other	unit	5%	0%	8 / 10 (複数の税率)
8706	Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05
	- For vehicles of heading 87.01:
8706.00.11	- - For agricultural tractors of heading 87.01	unit	15%	10%	8 / 10 (複数の税率)
8706.00.19	- - Other	unit	15%	10%	8 / 10 (複数の税率)
	- For vehicles of heading 87.02:
8706.00.21	- - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	unit	45%	30%	8 / 10 (複数の税率)
8706.00.22	- - Other, for vehicles with g.v.w. not exceeding 24 t	unit	45%	30%	8 / 10 (複数の税率)
8706.00.23	- - Other, for vehicles with g.v.w. exceeding 24 t	unit	45%	30%	8 / 10 (複数の税率)
	- For vehicles of heading 87.03:
8706.00.31	- - For go-karts and golf cars (including golf buggies) and similar vehicles	unit	40.5%	27%	8 / 10 (複数の税率)
8706.00.32	- - For ambulances	unit	40.5%	27%	8 / 10 (複数の税率)
8706.00.33	- - For motor cars (including station wagons and sports cars, but not including vans)	unit	40.5%	27%	8 / 10 (複数の税率)
8706.00.34	- - For vehicles specially designed for travelling on snow	unit	40.5%	27%	8 / 10 (複数の税率)
8706.00.39	- - Other	unit	40.5%	27%	8 / 10 (複数の税率)
	- For vehicles of heading 87.04:
8706.00.41	- - For vehicles with g.v.w. not exceeding 24 t	unit	45%	30%	8 / 10 (複数の税率)
8706.00.42	- - For vehicles with g.v.w. exceeding 24 t	unit	45%	30%	8 / 10 (複数の税率)
8706.00.50	- For vehicles of heading 87.05	unit	15%	10%	8 / 10 (複数の税率)
8707	Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05
8707.10	- For the vehicles of heading 87.03:
8707.10.10	- - For go-karts and golf cars (including golf buggies) and similar vehicles	unit	40.5%	27%	8 / 10 (複数の税率)
8707.10.20	- - For ambulances	unit	45%	30%	8 / 10 (複数の税率)
8707.10.30	- - For vehicles specially designed for travelling on snow	unit	40.5%	27%	8 / 10 (複数の税率)
8707.10.90	- - Other	unit	40.5%	27%	8 / 10 (複数の税率)
8707.90	- Other:
	- - For vehicles of heading 87.01:
8707.90.11	- - - Driver's cabin for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29	unit	15%	10%	8 / 10 (複数の税率)
8707.90.19	- - - Other	unit	15%	10%	8 / 10 (複数の税率)
	- - For vehicles of heading 87.02:
8707.90.21	- - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)	unit	40.5%	27%	8 / 10 (複数の税率)
8707.90.29	- - - Other	unit	40.5%	27%	8 / 10 (複数の税率)
8707.90.30	- - For vehicles of heading 87.05	unit	15%	10%	8 / 10 (複数の税率)
8707.90.40	- - Driver's cabin for dumpers designed for off-highway use	unit	40.5%	27%	8 / 10 (複数の税率)
8707.90.90	- - Other	unit	40.5%	27%	8 / 10 (複数の税率)
8708	Parts and accessories of the motor vehicles of headings 87.01 to 87.05
8708.10	- Bumpers and parts thereof:
8708.10.10	- - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.10.90	- - Other	unit	37.5%	25%	8 / 10 (複数の税率)
	- Other parts and accessories of bodies (including cabs):
8708.21.00	- - Safety seat belts	unit	30%	20%	8 / 10 (複数の税率)
8708.22	- - Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter:
8708.22.10	- - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.22.20	- - - For vehicles of heading 87.03	unit	22.5%	15%	8 / 10 (複数の税率)
8708.22.30	- - - For vehicles of heading 87.02, 87.04 or 87.05	unit	22.5%	15%	8 / 10 (複数の税率)
8708.29	- - Other:
	- - - Components of door trim assemblies:
8708.29.11	- - - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.29.15	- - - - Door armrests for vehicles of heading 87.03	unit	22.5%	15%	8 / 10 (複数の税率)
8708.29.16	- - - - Other, for vehicles of heading 87.03	unit	22.5%	15%	8 / 10 (複数の税率)
8708.29.17	- - - - For vehicles of subheading 8704.10	unit	22.5%	15%	8 / 10 (複数の税率)
8708.29.18	- - - - For vehicles of heading 87.02 or other vehicles of heading 87.04	unit	22.5%	15%	8 / 10 (複数の税率)
8708.29.19	- - - - Other	unit	22.5%	15%	8 / 10 (複数の税率)
8708.29.20	- - - Parts of safety seat belts	unit	30%	20%	8 / 10 (複数の税率)
	- - - Other:
8708.29.92	- - - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
	- - - - For vehicles of heading 87.03:
8708.29.93	- - - - - Interior trim fittings; mudguards	unit	22.5%	15%	8 / 10 (複数の税率)
8708.29.94	- - - - - Hood rods	unit	22.5%	15%	8 / 10 (複数の税率)
8708.29.95	- - - - - Other	unit	22.5%	15%	8 / 10 (複数の税率)
	- - - - For vehicles of heading 87.02 or 87.04:
8708.29.96	- - - - - Interior trim fittings; mudguards	unit	22.5%	15%	8 / 10 (複数の税率)
8708.29.97	- - - - - Hood rods	unit	22.5%	15%	8 / 10 (複数の税率)
8708.29.98	- - - - - Other	unit	22.5%	15%	8 / 10 (複数の税率)
8708.29.99	- - - - Other	unit	22.5%	15%	8 / 10 (複数の税率)
8708.30	- Brakes and servo-brakes; parts thereof:
8708.30.10	- - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
	- - For vehicles of heading 87.03:
8708.30.21	- - - Brake drums, brake discs or brake pipes	unit	30%	20%	8 / 10 (複数の税率)
8708.30.29	- - - Other	unit	30%	20%	8 / 10 (複数の税率)
8708.30.30	- - Brake drums, brake discs or brake pipes for vehicles of heading 87.02 or 87.04	unit	15%	10%	8 / 10 (複数の税率)
8708.30.90	- - Other	unit	15%	10%	8 / 10 (複数の税率)
8708.40	- Gear boxes and parts thereof:
	- - Gear boxes, unassembled:
8708.40.11	- - - For vehicles of heading 87.03	unit	27%	18%	8 / 10 (複数の税率)
8708.40.13	- - - For vehicles of heading 87.04 or 87.05	unit	15%	10%	8 / 10 (複数の税率)
8708.40.14	- - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.40.19	- - - Other	unit	15%	10%	8 / 10 (複数の税率)
	- - Gear boxes, assembled:
8708.40.25	- - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.40.26	- - - For vehicles of heading 87.03	unit	30%	20%	8 / 10 (複数の税率)
8708.40.27	- - - For vehicles of heading 87.04 or 87.05	unit	22.5%	15%	8 / 10 (複数の税率)
8708.40.29	- - - Other	unit	22.5%	15%	8 / 10 (複数の税率)
	- - Parts:
8708.40.91	- - - For vehicles of heading 87.01	unit	15%	10%	8 / 10 (複数の税率)
8708.40.92	- - - For vehicles of heading 87.03	unit	15%	10%	8 / 10 (複数の税率)
8708.40.99	- - - Other	unit	15%	10%	8 / 10 (複数の税率)
8708.50	- Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof:
	- - Unassembled:
8708.50.11	- - - For vehicles of heading 87.03	unit	30%	20%	8 / 10 (複数の税率)
8708.50.13	- - - For vehicles of heading 87.04 or 87.05	unit	10.5%	7%	8 / 10 (複数の税率)
8708.50.15	- - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.50.19	- - - Other	unit	15%	10%	8 / 10 (複数の税率)
	- - Assembled:
8708.50.25	- - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.50.26	- - - For vehicles of heading 87.03	unit	30%	20%	8 / 10 (複数の税率)
8708.50.27	- - - For vehicles of heading 87.04 or 87.05	unit	15%	10%	8 / 10 (複数の税率)
8708.50.29	- - - Other	unit	15%	10%	8 / 10 (複数の税率)
	- - Parts:
	- - - For vehicles of heading 87.01:
8708.50.91	- - - - Crown wheels and pinions	unit	15%	10%	8 / 10 (複数の税率)
8708.50.92	- - - - Other	unit	15%	10%	8 / 10 (複数の税率)
	- - - For vehicles of heading 87.03:
8708.50.94	- - - - Crown wheels and pinions	unit	15%	10%	8 / 10 (複数の税率)
8708.50.95	- - - - Other	unit	15%	10%	8 / 10 (複数の税率)
	- - - Other:
8708.50.96	- - - - Crown wheels and pinions	unit	7.5%	5%	8 / 10 (複数の税率)
8708.50.99	- - - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
8708.70	- Road wheels and parts and accessories thereof:
	- - Hub-caps:
8708.70.15	- - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.70.16	- - - For vehicles of heading 87.03	unit	22.5%	15%	8 / 10 (複数の税率)
	- - - For vehicles of heading 87.02 or 87.04:
8708.70.17	- - - - For vehicles of subheading 8704.10	unit	30%	20%	8 / 10 (複数の税率)
8708.70.18	- - - - Other	unit	30%	20%	8 / 10 (複数の税率)
8708.70.19	- - - Other	unit	30%	20%	8 / 10 (複数の税率)
	- - Wheels fitted with tyres:
8708.70.21	- - - For vehicles of heading 87.01	unit	37.5%	25%	8 / 10 (複数の税率)
8708.70.22	- - - For vehicles of heading 87.03	unit	37.5%	25%	8 / 10 (複数の税率)
8708.70.23	- - - For vehicles of heading 87.02 or 87.04 (excluding subheading 8704.10)	unit	37.5%	25%	8 / 10 (複数の税率)
8708.70.29	- - - Other	unit	37.5%	25%	8 / 10 (複数の税率)
	- - Wheels not fitted with tyres:
8708.70.31	- - - For vehicles of heading 87.01	unit	37.5%	25%	8 / 10 (複数の税率)
8708.70.32	- - - For vehicles of heading 87.03	unit	30%	20%	8 / 10 (複数の税率)
8708.70.33	- - - For dumpers designed for off-highway use with g.v.w. exceeding 45 t	unit	30%	20%	8 / 10 (複数の税率)
8708.70.34	- - - For vehicles of heading 87.02 or other vehicles of heading 87.04	unit	30%	20%	8 / 10 (複数の税率)
8708.70.39	- - - Other	unit	30%	20%	8 / 10 (複数の税率)
	- - Other:
8708.70.95	- - - For vehicles of heading 87.01	unit	37.5%	25%	8 / 10 (複数の税率)
8708.70.96	- - - For vehicles of heading 87.02 or 87.04	unit	30%	20%	8 / 10 (複数の税率)
8708.70.97	- - - For vehicles of heading 87.03	unit	30%	20%	8 / 10 (複数の税率)
8708.70.99	- - - Other	unit	30%	20%	8 / 10 (複数の税率)
8708.80	- Suspension systems and parts thereof (including shock-absorbers):
	- - Suspension systems:
8708.80.15	- - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.80.16	- - - For vehicles of heading 87.03	unit	30%	20%	8 / 10 (複数の税率)
8708.80.17	- - - For vehicles of subheading 8704.10 or heading 87.05	unit	10.5%	7%	8 / 10 (複数の税率)
8708.80.19	- - - Other	unit	10.5%	7%	8 / 10 (複数の税率)
	- - Parts:
8708.80.91	- - - For vehicles of heading 87.01	unit	15%	10%	8 / 10 (複数の税率)
8708.80.92	- - - For vehicles of heading 87.03	unit	15%	10%	8 / 10 (複数の税率)
8708.80.99	- - - Other	unit	7.5%	5%	8 / 10 (複数の税率)
	- Other parts and accessories:
8708.91	- - Radiators and parts thereof:
	- - - Radiators:
8708.91.15	- - - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.91.16	- - - - For vehicles of heading 87.03	unit	30%	20%	8 / 10 (複数の税率)
	- - - - For vehicles of heading 87.02 or 87.04:
8708.91.17	- - - - - For vehicles of subheading 8704.10	unit	15%	10%	8 / 10 (複数の税率)
8708.91.18	- - - - - Other	unit	15%	10%	8 / 10 (複数の税率)
8708.91.19	- - - - Other	unit	15%	10%	8 / 10 (複数の税率)
	- - - Parts:
8708.91.91	- - - - For vehicles of heading 87.01	unit	15%	10%	8 / 10 (複数の税率)
8708.91.93	- - - - Drain plugs, for vehicles of heading 87.03	unit	15%	10%	8 / 10 (複数の税率)
8708.91.94	- - - - Drain plugs, for vehicles of heading 87.02 or 87.04 (excluding subheading 8704.10)	unit	15%	10%	8 / 10 (複数の税率)
8708.91.95	- - - - Other, for vehicles of heading 87.03	unit	15%	10%	8 / 10 (複数の税率)
8708.91.99	- - - - Other	unit	15%	10%	8 / 10 (複数の税率)
8708.92	- - Silencers (mufflers) and exhaust pipes; parts thereof:
8708.92.10	- - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.92.20	- - - For vehicles of heading 87.03	unit	30%	20%	8 / 10 (複数の税率)
	- - - For vehicles of subheading 8704.10:
8708.92.51	- - - - Silencers (mufflers) and exhaust pipes	unit	22.5%	15%	8 / 10 (複数の税率)
8708.92.52	- - - - Parts	unit	22.5%	15%	8 / 10 (複数の税率)
	- - - For vehicles of heading 87.02 or other vehicles of heading 87.04:
8708.92.61	- - - - Silencers (mufflers) and exhaust pipes	unit	22.5%	15%	8 / 10 (複数の税率)
8708.92.62	- - - - Parts	unit	22.5%	15%	8 / 10 (複数の税率)
8708.92.90	- - - Other	unit	22.5%	15%	8 / 10 (複数の税率)
8708.93	- - Clutches and parts thereof:
8708.93.50	- - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.93.60	- - - For vehicles of heading 87.03	unit	30%	20%	8 / 10 (複数の税率)
8708.93.70	- - - For vehicles of heading 87.04 or 87.05	unit	15%	10%	8 / 10 (複数の税率)
8708.93.90	- - - Other	unit	15%	10%	8 / 10 (複数の税率)
8708.94	- - Steering wheels, steering columns and steering boxes; parts thereof:
	- - - Steering wheels with airbag assemblies:
8708.94.11	- - - - For vehicles of heading 87.01	unit	30%	20%	8 / 10 (複数の税率)
8708.94.19	- - - - Other	unit	30%	20%	8 / 10 (複数の税率)
	- - - Other:
8708.94.94	- - - - For vehicles of heading 87.01	unit	22.5%	15%	8 / 10 (複数の税率)
8708.94.95	- - - - For vehicles of heading 87.03	unit	37.5%	25%	8 / 10 (複数の税率)
8708.94.99	- - - - Other	unit	22.5%	15%	8 / 10 (複数の税率)
8708.95	- - Safety airbags with inflater system; parts thereof:
8708.95.10	- - - Safety airbags with inflater system	unit	15%	10%	8 / 10 (複数の税率)
8708.95.90	- - - Parts	unit	15%	10%	8 / 10 (複数の税率)
8708.99	- - Other:
	- - - For vehicles of heading 87.01:
8708.99.11	- - - - Unassembled fuel tanks; engine brackets	unit	22.5%	15%	8 / 10 (複数の税率)
8708.99.19	- - - - Other	unit	22.5%	15%	8 / 10 (複数の税率)
	- - - For vehicles of heading 87.02, 87.03 or 87.04:
	- - - - Fuel tanks and parts thereof:
8708.99.21	- - - - - Fuel tanks	unit	22.5%	15%	8 / 10 (複数の税率)
8708.99.24	- - - - - Lower half of the fuel tank; fuel caps; filler pipes; filler hose assembly; fuel tank bands	unit	22.5%	15%	8 / 10 (複数の税率)
8708.99.25	- - - - - Other parts	unit	22.5%	15%	8 / 10 (複数の税率)
8708.99.30	- - - - Accelerator, brake or clutch pedals	unit	30%	20%	8 / 10 (複数の税率)
8708.99.40	- - - - Battery carriers or trays and brackets therefor	unit	22.5%	15%	8 / 10 (複数の税率)
8708.99.50	- - - - Radiator shrouds	unit	22.5%	15%	8 / 10 (複数の税率)
	- - - - Chassis frames or parts thereof:
8708.99.61	- - - - - For vehicles of heading 87.02	unit	22.5%	15%	8 / 10 (複数の税率)
8708.99.62	- - - - - For vehicles of heading 87.03	unit	22.5%	15%	8 / 10 (複数の税率)
8708.99.63	- - - - - For vehicles of heading 87.04	unit	15%	10%	8 / 10 (複数の税率)
8708.99.70	- - - - Engine brackets	unit	22.5%	15%	8 / 10 (複数の税率)
8708.99.80	- - - - Other	unit	22.5%	15%	8 / 10 (複数の税率)
	- - - Other:
8708.99.91	- - - - Unassembled fuel tanks; engine brackets	unit	22.5%	15%	8 / 10 (複数の税率)
8708.99.99	- - - - Other	unit	22.5%	15%	8 / 10 (複数の税率)
8709	Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
	- Vehicles:
8709.11.00	- - Electrical	unit	4.5%	3%	8 / 10 (複数の税率)
8709.19.00	- - Other	unit	4.5%	3%	8 / 10 (複数の税率)
8709.90.00	- Parts	unit	4.5%	3%	8 / 10 (複数の税率)
8710.00.00	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles	unit	5%	0%	* / 8 / 10 (複数の税率)
8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
8711.10	- With internal combustion piston engine of a cylinder capacity not exceeding 50 cc:
	- - Completely Knocked Down:
8711.10.12	- - - Mopeds or motorised bicycles	unit	105%	70%	8 / 10 (複数の税率)
8711.10.14	- - - Powered kick scooters; pocket motorcycles	unit	112.5%	75%	8 / 10 (複数の税率)
8711.10.15	- - - Other motorcycles and motor scooters	unit	112.5%	75%	8 / 10 (複数の税率)
8711.10.19	- - - Other	unit	112.5%	75%	8 / 10 (複数の税率)
	- - Other:
8711.10.92	- - - Mopeds or motorised bicycles	unit	105%	70%	8 / 10 (複数の税率)
8711.10.94	- - - Powered kick scooters; pocket motorcycles	unit	112.5%	75%	8 / 10 (複数の税率)
8711.10.95	- - - Other motorcycles and motor scooters	unit	112.5%	75%	8 / 10 (複数の税率)
8711.10.99	- - - Other	unit	112.5%	75%	8 / 10 (複数の税率)
8711.20	- With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
	- - Completely Knocked Down:
8711.20.11	- - - Motocross motorcycles	unit	112.5%	75%	10 / 8 (複数の税率)
8711.20.12	- - - Mopeds or motorised bicycles	unit	105%	70%	10 / 8 (複数の税率)
8711.20.13	- - - Pocket motorcycles	unit	112.5%	75%	10 / 8 (複数の税率)
	- - - Other motorcycles (with or without side-cars), including motor scooters:
8711.20.14	- - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc	unit	112.5%	75%	10 / 8 (複数の税率)
8711.20.15	- - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc	unit	112.5%	75%	10 / 8 (複数の税率)
8711.20.16	- - - - Other	unit	112.5%	75%	10 / 8 (複数の税率)
8711.20.19	- - - Other	unit	112.5%	75%	10 / 8 (複数の税率)
	- - Other:
8711.20.91	- - - Motocross motorcycles	unit	112.5%	75%	10 / 8 (複数の税率)
8711.20.92	- - - Mopeds or motorised bicycles	unit	105%	70%	10 / 8 (複数の税率)
8711.20.93	- - - Pocket motorcycles	unit	112.5%	75%	10 / 8 (複数の税率)
	- - - Other motorcycles (with or without side-cars), including motor scooters:
8711.20.94	- - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc	unit	112.5%	75%	10 / 8 (複数の税率)
8711.20.95	- - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc	unit	112.5%	75%	10 / 8 (複数の税率)
8711.20.96	- - - - Other	unit	112.5%	75%	10 / 8 (複数の税率)
8711.20.99	- - - Other	unit	112.5%	75%	10 / 8 (複数の税率)
8711.30	- With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:
	- - Motocross motorcycles:
8711.30.11	- - - Completely Knocked Down	unit	112.5%	75%	10 / 8 (複数の税率)
8711.30.19	- - - Other	unit	112.5%	75%	10 / 8 (複数の税率)
8711.30.30	- - Other, Completely Knocked Down	unit	112.5%	75%	10 / 8 (複数の税率)
8711.30.90	- - Other	unit	112.5%	75%	10 / 8 (複数の税率)
8711.40	- With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc:
	- - Motocross motorcycles:
8711.40.11	- - - Completely Knocked Down	unit	112.5%	75%	10 / 8 (複数の税率)
8711.40.19	- - - Other	unit	112.5%	75%	10 / 8 (複数の税率)
8711.40.20	- - Other, Completely Knocked Down	unit	112.5%	75%	10 / 8 (複数の税率)
8711.40.90	- - Other	unit	112.5%	75%	10 / 8 (複数の税率)
8711.50	- With internal combustion piston engine of a cylinder capacity exceeding 800 cc:
8711.50.20	- - Completely Knocked Down	unit	112.5%	75%	10 / 8 (複数の税率)
8711.50.90	- - Other	unit	60%	40%	10 / 8 (複数の税率)
8711.60	- With electric motor for propulsion:
	- - Completely Knocked Down:
8711.60.11	- - - Bicycles	unit	82.5%	55%	8 / 10 (複数の税率)
8711.60.12	- - - Kick scooters; self-balancing cycle; pocket motorcycles	unit	82.5%	55%	8 / 10 (複数の税率)
8711.60.13	- - - Other motorcycles	unit	82.5%	55%	8 / 10 (複数の税率)
8711.60.19	- - - Other	unit	82.5%	55%	8 / 10 (複数の税率)
	- - Other:
8711.60.92	- - - Kick scooters; self-balancing cycle; pocket motorcycles	unit	82.5%	55%	8 / 10 (複数の税率)
8711.60.93	- - - Other motorcycles	unit	82.5%	55%	8 / 10 (複数の税率)
8711.60.94	- - - Bicycles, with an auxiliary electric motor not exceeding 250 W and with the maximum speed not exceeding 25 km/h	unit	82.5%	55%	8 / 10 (複数の税率)
8711.60.95	- - - Other bicycles	unit	82.5%	55%	8 / 10 (複数の税率)
8711.60.99	- - - Other	unit	82.5%	55%	8 / 10 (複数の税率)
8711.90	- Other:
8711.90.40	- - Side-cars	unit	48%	32%	8 / 10 (複数の税率)
8711.90.60	- - Other, Completely Knocked Down	unit	82.5%	55%	10 / 8 (複数の税率)
8711.90.90	- - Other	unit	82.5%	55%	10 / 8 (複数の税率)
8712	Bicycles and other cycles (including delivery tricycles), not motorised
8712.00.10	- Racing bicycles	unit	7.5%	5%	8 / 10 (複数の税率)
8712.00.20	- Bicycles designed to be ridden by children	unit	67.5%	45%	8 / 10 (複数の税率)
8712.00.30	- Other bicycles	unit	67.5%	45%	8 / 10 (複数の税率)
8712.00.90	- Other	unit	67.5%	45%	8 / 10 (複数の税率)
8713	Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
8713.10.00	- Not mechanically propelled	unit	5%	0%	* / 8 / 10 (複数の税率)
8713.90.00	- Other	unit	5%	0%	* / 8 / 10 (複数の税率)
8714	Parts and accessories of vehicles of headings 87.11 to 87.13
8714.10	- Of motorcycles (including mopeds):
8714.10.10	- - Saddles	kg/unit	52.5%	35%	8 / 10 (複数の税率)
8714.10.20	- - Spokes and nipples	kg/unit	48%	32%	8 / 10 (複数の税率)
8714.10.30	- - Frame and forks including telescopic fork, rear suspension and parts thereof	kg/unit	48%	32%	8 / 10 (複数の税率)
8714.10.40	- - Gearing, gearbox, clutch and other transmission equipment and parts thereof	kg/unit	48%	32%	8 / 10 (複数の税率)
8714.10.50	- - Wheel rims	kg/unit	48%	32%	8 / 10 (複数の税率)
8714.10.60	- - Brakes and parts thereof	kg/unit	48%	32%	8 / 10 (複数の税率)
8714.10.70	- - Silencers (mufflers) and parts thereof	kg/unit	48%	32%	8 / 10 (複数の税率)
8714.10.90	- - Other	kg/unit	48%	32%	8 / 10 (複数の税率)
8714.20	- Of carriages for disabled persons:
	- - Castors wheels:
8714.20.11	- - - Of a diameter (including tyres) exceeding 75 mm but not exceeding 100 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm	kg/unit	5%	0%	8 / 10 (複数の税率)
8714.20.12	- - - Of a diameter (including tyres) exceeding 100 mm but not exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm	kg/unit	5%	0%	8 / 10 (複数の税率)
8714.20.19	- - - Other	kg/unit	5%	0%	8 / 10 (複数の税率)
8714.20.90	- - Other	kg/unit	5%	0%	8 / 10 (複数の税率)
	- Other:
8714.91	- - Frames and forks, and parts thereof:
8714.91.10	- - - For bicycles of subheading 8712.00.20	kg/unit	60%	40%	8 / 10 (複数の税率)
	- - - Other:
8714.91.91	- - - - Parts for forks	kg/unit	60%	40%	8 / 10 (複数の税率)
8714.91.99	- - - - Other	kg/unit	60%	40%	8 / 10 (複数の税率)
8714.92	- - Wheel rims and spokes:
8714.92.10	- - - For bicycles of subheading 8712.00.20	kg/unit	67.5%	45%	8 / 10 (複数の税率)
8714.92.90	- - - Other	kg/unit	60%	40%	8 / 10 (複数の税率)
8714.93	- - Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels:
8714.93.10	- - - For bicycles of subheading 8712.00.20	kg/unit	67.5%	45%	8 / 10 (複数の税率)
8714.93.90	- - - Other	kg/unit	67.5%	45%	8 / 10 (複数の税率)
8714.94	- - Brakes, including coaster braking hubs and hub brakes, and parts thereof:
8714.94.10	- - - For bicycles of subheading 8712.00.20	kg/unit	67.5%	45%	8 / 10 (複数の税率)
8714.94.90	- - - Other	kg/unit	60%	40%	8 / 10 (複数の税率)
8714.95	- - Saddles:
8714.95.10	- - - For bicycles of subheading 8712.00.20	kg/unit	67.5%	45%	8 / 10 (複数の税率)
8714.95.90	- - - Other	kg/unit	67.5%	45%	8 / 10 (複数の税率)
8714.96	- - Pedals and crank-gear, and parts thereof:
8714.96.10	- - - For bicycles of subheading 8712.00.20	kg/unit	67.5%	45%	8 / 10 (複数の税率)
8714.96.90	- - - Other	kg/unit	67.5%	45%	8 / 10 (複数の税率)
8714.99	- - Other:
	- - - For bicycles of subheading 8712.00.20:
8714.99.11	- - - - Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories	kg/unit	67.5%	45%	8 / 10 (複数の税率)
8714.99.12	- - - - Chain wheels and cranks; other parts	kg/unit	67.5%	45%	8 / 10 (複数の税率)
	- - - Other:
8714.99.91	- - - - Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories	kg/unit	67.5%	45%	8 / 10 (複数の税率)
8714.99.93	- - - - Nipples for spokes	kg/unit	67.5%	45%	8 / 10 (複数の税率)
8714.99.94	- - - - Chain wheels and cranks; other parts	kg/unit	67.5%	45%	8 / 10 (複数の税率)
8715.00.00	Baby carriages and parts thereof	unit	45%	30%	8 / 10 (複数の税率)
8716	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
8716.10.00	- Trailers and semi-trailers of the caravan type, for housing or camping	unit	30%	20%	8 / 10 (複数の税率)
8716.20.00	- Self-loading or self-unloading trailers and semi-trailers for agricultural purposes	unit	7.5%	5%	8 / 10 (複数の税率)
	- Other trailers and semi-trailers for the transport of goods:
8716.31.00	- - Tanker trailers and tanker semi-trailers	unit	7.5%	5%	8 / 10 (複数の税率)
8716.39	- - Other:
8716.39.40	- - - Agricultural trailers and semi-trailers	unit	30%	20%	8 / 10 (複数の税率)
	- - - Other:
8716.39.91	- - - - Having a carrying capacity (payload) exceeding 200 t	unit	7.5%	5%	8 / 10 (複数の税率)
8716.39.99	- - - - Other	unit	30%	20%	8 / 10 (複数の税率)
8716.40.00	- Other trailers and semi-trailers	unit	30%	20%	8 / 10 (複数の税率)
8716.80	- Other vehicles:
8716.80.10	- - Carts and wagons, sack trucks, hand trolleys and similar hand-propelled vehicles of a kind used in factories or workshops, except wheelbarrows	unit	30%	20%	8 / 10 (複数の税率)
8716.80.20	- - Wheelbarrows	unit	30%	20%	8 / 10 (複数の税率)
8716.80.90	- - Other	unit	30%	20%	8 / 10 (複数の税率)
8716.90	- Parts:
	- - For trailers and semi-trailers:
8716.90.13	- - - For goods of subheading 8716.20	unit	22.5%	15%	8 / 10 (複数の税率)
8716.90.19	- - - Other	unit	22.5%	15%	8 / 10 (複数の税率)
	- - For vehicles of subheading 8716.80.10 or 8716.80.20:
8716.90.21	- - - Castor wheels, of a diameter (including tyres) exceeding 100 mm but not more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm	unit	22.5%	15%	8 / 10 (複数の税率)
8716.90.22	- - - Castor wheels, of a diameter (including tyres) exceeding 75 mm but not more than 100 mm, or more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm	unit	22.5%	15%	8 / 10 (複数の税率)
8716.90.23	- - - Other, for goods of subheading 8716.80.10	unit	22.5%	15%	8 / 10 (複数の税率)
8716.90.24	- - - Other, for goods of subheading 8716.80.20	unit	22.5%	15%	8 / 10 (複数の税率)
	- - For other vehicles:
8716.90.94	- - - Spokes and nipples	unit	22.5%	15%	8 / 10 (複数の税率)
8716.90.95	- - - Castor wheels, of a diameter (including tyres) exceeding 100 mm but not more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm	unit	22.5%	15%	8 / 10 (複数の税率)
8716.90.96	- - - Castor wheels, of a diameter (including tyres) exceeding 75 mm but not more than 100 mm, or more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm	unit	22.5%	15%	8 / 10 (複数の税率)
8716.90.99	- - - Other	unit	22.5%	15%	8 / 10 (複数の税率)