| 8703.21.00 | 00 | Of a cylinder capacity not exceeding 1,000 cc | No. | 2.5% | Free (A+,AU,B,BH, CA,CL,D,E,IL,J, JO,MA,MX,P, SG) | 10% |
| 8703.22.00 | 00 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | No. | 2.5% | Free (A+,AU,B,BH, CA,CL,D,E,IL,J, JO,MA,MX,P, SG) | 10% |
| 8703.23.00 | | Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | | 2.5% | Free (A+,AU,B,BH, CA,CL,D,E,IL,J, JO,MA,MX,P, SG) | 10% |
| 8703.23.00 | 22 | Of an interior volume not exceeding 2.8 m3 | No. | | | |
| 8703.23.00 | 24 | Of an interior volume exceeding 2.8 m3 but not exceeding 3.1 m3 | No. | | | |
| 8703.23.00 | 26 | Of an interior volume exceeding 3.1 m3 but not exceeding 3.4 m3 | No. | | | |
| 8703.23.00 | 28 | Of an interior volume exceeding 3.4 m3 | No. | | | |
| 8703.23.00 | 32 | Of an interior volume not exceeding 2.8 m3 | No. | | | |
| 8703.23.00 | 34 | Of an interior volume exceeding 2.8 m3 but not exceeding 3.1 m3 | No. | | | |
| 8703.23.00 | 36 | Of an interior volume exceeding 3.1 m3 but not exceeding 3.4 m3 | No. | | | |
| 8703.23.00 | 38 | Of an interior volume exceeding 3.4 m3 | No. | | | |
| 8703.23.00 | 42 | Of an interior volume not exceeding 2.4 m3 | No. | | | |
| 8703.23.00 | 44 | Of an interior volume exceeding 2.4 m3 but not exceeding 2.8 m3 | No. | | | |
| 8703.23.00 | 46 | Of an interior volume exceeding 2.8 m3 but not exceeding 3.1 m3 | No. | | | |
| 8703.23.00 | 48 | Of an interior volume exceeding 3.1 m3 but not exceeding 3.4 m3 | No. | | | |
| 8703.23.00 | 52 | Of an interior volume exceeding 3.4 m3 | No. | | | |
| 8703.23.00 | 62 | Of an interior volume not exceeding 2.8 m3 | No. | | | |
| 8703.23.00 | 64 | Of an interior volume exceeding 2.8 m3 but not exceeding 3.1 m3 | No. | | | |
| 8703.23.00 | 66 | Of an interior volume exceeding 3.1 m3 but not exceeding 3.4 m3 | No. | | | |
| 8703.23.00 | 68 | Of an interior volume exceeding 3.4 m3 | No. | | | |
| 8703.23.00 | 72 | Of an interior volume not exceeding 2.8 m3 | No. | | | |
| 8703.23.00 | 74 | Of an interior volume exceeding 2.8 m3 but not exceeding 3.1 m3 | No. | | | |
| 8703.23.00 | 76 | Of an interior volume exceeding 3.1 m3 but not exceeding 3.4 m3 | No. | | | |
| 8703.23.00 | 78 | Of an interior volume exceeding 3.4 m3 | No. | | | |
| 8703.24.00 | | Of a cylinder capacity exceeding 3,000 cc | | 2.5% | Free (A+,AU,B,BH, CA,CL,D,E,IL,J, JO,MA,MX,P, SG) | 10% |
