| 8539.21.20 | 40 | For the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705 or 8711 | No. | | | |
| 8701 | | Tractors (other than tractors of heading 8709): | | | | |
| 8701.10.00 | 00 | Pedestrian controlled tractors | No. | Free | | Free |
| 8701.20.00 | | Road tractors for semi-trailers | | 4% | Free (A+,AU,B,BH, CA,CL,D,E,IL,J, JO,MA,MX,P, SG) | 25% |
| 8701.20.00 | 15 | New: | | | | |
| 8701.20.00 | 15 | G.V.W. not exceeding 36,287 kg | No. | | | |
| 8701.20.00 | 45 | G.V.W. exceeding 36,287 kg | No. | | | |
| 8701.20.00 | 80 | Used | No. | | | |
| 8701.30 | | Track-laying tractors: | | | | |
| 8701.30.10 | | Suitable for agricultural use | | Free | | Free |
| 8701.30.10 | 15 | New: | | | | |
| 8701.30.10 | 15 | With a net engine power of less than 93.3 kW | No. | | | |
| 8701.30.10 | 30 | With a net engine power of 93.3 kW or more but less than 119.4 kW | No. | | | |
| 8701.30.10 | 45 | With a net engine power of 119.4 kW or more but less than 194 kW | No. | | | |
| 8701.30.10 | 60 | With a net engine power of 194 kW or more but less than 257.4 kW | No. | | | |
| 8701.30.10 | 75 | With a net engine power of 257.4 kW or more | No. | | | |
| 8701.30.10 | 90 | Used | No. | | | |
| 8701.30.50 | | Other | | Free | | 27.5% |
| 8701.30.50 | 15 | New: | | | | |
| 8701.30.50 | 15 | With a net engine power of less than 93.3 kW | No. | | | |
| 8701.30.50 | 30 | With a net engine power of 93.3 kW or more but less than 119.4 kW | No. | | | |
| 8701.30.50 | 45 | With a net engine power of 119.4 kW or more but less than 194 kW | No. | | | |
| 8701.30.50 | 60 | With a net engine power of 194 kW or more but less than 257.4 kW | No. | | | |
| 8701.30.50 | 75 | With a net engine power of 257.4 kW or more | No. | | | |
| 8701.30.50 | 90 | Used | No. | | | |
