| 8407.10.00 | 20 | Less than 373 kW | No. | | | |
| 8407.21.00 | | Outboard motors | | Free | | 35% |
| 8407.21.00 | 40 | Less than 22.38 kW | No. | | | |
| 8407.29.00 | 10 | Inboard engines with outboard drive | No. | | | |
| 8407.29.00 | 20 | Less than 746 W | No. | | | |
| 8407.29.00 | 30 | 746 W or greater, but not exceeding 18.65 kW | No. | | | |
| 8407.29.00 | 40 | Exceeding 18.65 kW | No. | | | |
| 8407.31.00 | | Of a cylinder capacity not exceeding 50 cc | | Free | | 35% |
| 8407.31.00 | 40 | Less than 746 W | No. | | | |
| 8407.32.10 | 00 | To be installed in tractors suitable for agricultural use | No. | Free | | Free |
| 8407.32.90 | 40 | Not exceeding 18.65 kW | No. | | | |
| 8407.32.90 | 80 | Exceeding 18.65 kW | No. | | | |
| 8407.33.10 | | To be installed in tractors suitable for agricultural use | | Free | | Free |
| 8407.33.10 | 30 | Not exceeding 37.3 kW | No. | | | |
| 8407.33.30 | | To be installed in vehicles specially designed for traveling on snow, golf carts, non-amphibious all-terrain vehicles and burden carriers | | Free | | 35% |
| 8407.33.90 | 40 | Not exceeding 18.65 kW | No. | | | |
| 8407.33.90 | 80 | Exceeding 18.65 kW | No. | | | |
| 8407.34.05 | | To be installed in tractors suitable for agricultural use | | Free | | Free |
| 8407.34.05 | 30 | Not exceeding 37.3 kW | No. | | | |
| 8407.34.35 | | To be installed in tractors suitable for agricultural use | | Free | | Free |
| 8407.34.35 | 30 | Not exceeding 37.3 kW | No. | | | |
| 8407.90.10 | 10 | Less than 4,476 W | No. | | | |
| 8407.90.90 | 10 | Gas (natural or LP) engines | No. | | | |
| 8407.90.90 | 20 | Less than 746 W | No. | | | |
| 8407.90.90 | 40 | 746 W or greater but less than 4,476 W | No. | | | |