| HS Code | Description | Unit | Import | Export |
|---|---|---|---|---|
| 8703.10.00 | Vehicles specially designed for travelling on snow; golf cars | — | — | — |
| 8703.21.11 | In CBU condition | u | 25% | Free |
| 8703.21.19 | In CKD condition | u | 25% | Free |
| 8703.21.21 | In CBU condition | u | 25% | Free |
| 8703.21.22 | Motor cars, CKD | u | 25% | Free |
| 8703.21.23 | Other vehicles, CKD | u | 25% | Free |
| 8703.21.24 | Microbus, CBU | u | 25% | Free |
| 8703.21.31 | In CBU condition | u | 25% | Free |
| 8703.21.32 | Motor cars, CKD | u | 25% | Free |
| 8703.21.33 | Other vehicles, CKD | u | 25% | Free |
| 8703.21.34 | Microbus, CBU | u | 25% | Free |
| 8703.22.11 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.22.12 | Motor cars, CKD | u | 25% | Free |
| 8703.22.13 | Other vehicles, CKD | u | 25% | Free |
| 8703.22.14 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.22.15 | Microbus, CBU | u | 25% | Free |
| 8703.22.21 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.22.22 | Motor cars, CKD | u | 25% | Free |
| 8703.22.23 | Other vehicles, CKD | u | 25% | Free |
| 8703.22.24 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.22.25 | Microbus, CBU | u | 25% | Free |
| 8703.23.11 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.23.12 | Motor cars, CKD | u | 25% | Free |
| 8703.23.13 | Other vehicles, CKD | u | 25% | Free |
| 8703.23.14 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.23.15 | Microbus, CBU | u | 25% | Free |
| 8703.23.21 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.23.22 | Motor cars, CKD | u | 25% | Free |
| 8703.23.23 | Other vehicles, CKD | u | 25% | Free |
| 8703.23.24 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.23.25 | Microbus, CBU | u | 25% | Free |
| 8703.23.31 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.23.32 | Motor cars, CKD | u | 25% | Free |
| 8703.23.33 | Other vehicles, CKD | u | 25% | Free |
| 8703.23.34 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.23.35 | Microbus of a cylinder capacity not exceeding 1800 cc, CBU | u | 25% | Free |
| 8703.23.36 | Microbus of a cylinder capacity exceeding 1800 cc, CBU | u | 25% | Free |
| 8703.23.41 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.23.42 | Motor cars, CKD | u | 25% | Free |
| 8703.23.43 | Other vehicles, CKD | u | 25% | Free |
| 8703.23.44 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.23.45 | Microbus of a cylinder capacity not exceeding 1800 cc, CBU | u | 25% | Free |
| 8703.23.46 | Microbus of a cylinder capacity exceeding 1800 cc, CBU | u | 25% | Free |
| 8703.23.51 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.23.52 | Motor cars and other vehicles, including station wagons, CKD | u | 25% | Free |
| 8703.23.53 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.23.61 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.23.62 | Motor cars and other vehicles, including station wagons, CKD | u | 25% | Free |
| 8703.23.63 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.24.11 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.24.12 | Motor cars and other vehicles, including station wagons, CKD | u | 25% | Free |
| 8703.24.13 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.24.21 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.24.22 | Motor cars and other vehicles, including station wagons, CKD | u | 25% | Free |
| 8703.24.23 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.24.31 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.24.32 | Motor cars and other vehicles, including station wagons, CKD | u | 25% | Free |
| 8703.24.33 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.24.41 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.24.42 | Motor cars and other vehicles, including station wagons, CKD | u | 25% | Free |
| 8703.24.43 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.31.11 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.31.12 | Motor cars, CKD | u | 25% | Free |
| 8703.31.13 | Other vehicles, CKD | u | 25% | Free |
| 8703.31.14 | Microbus, CBU | u | 25% | Free |
| 8703.31.21 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.31.22 | Motor cars, CKD | u | 25% | Free |
| 8703.31.23 | Other vehicles, CKD | u | 25% | Free |
| 8703.31.24 | Microbus, CBU | u | 25% | Free |
| 8703.31.25 | Three wheeled vehicles | u | 25% | Free |
| 8703.31.31 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.31.32 | Motor cars, CKD | u | 25% | Free |
| 8703.31.33 | Other vehicles, CKD | u | 25% | Free |
| 8703.31.34 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.31.35 | Microbus, CBU | u | 25% | Free |
| 8703.31.41 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.31.42 | Motor cars, CKD | u | 25% | Free |
| 8703.31.43 | Other vehicles, CKD | u | 25% | Free |
| 8703.31.44 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.31.45 | Microbus, CBU | u | 25% | Free |
| 8703.32.11 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.32.12 | Motor cars, CKD | u | 25% | Free |
| 8703.32.13 | Other vehicles, CKD | u | 25% | Free |
| 8703.32.14 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.32.15 | Microbus, CBU | u | 25% | Free |
| 8703.32.21 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.32.22 | Motor cars, CKD | u | 25% | Free |
| 8703.32.23 | Other vehicles, CKD | u | 25% | Free |
| 8703.32.24 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.32.25 | Microbus, CBU | u | 25% | Free |
| 8703.32.31 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.32.32 | Motor cars, CKD | u | 25% | Free |
| 8703.32.33 | Other vehicles, CKD | u | 25% | Free |
| 8703.32.34 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.32.35 | Microbus of a cylinder capacity not exceeding 1800 cc, CBU | u | 25% | Free |
| 8703.32.36 | Microbus of a cylinder capacity exceeding 1800 cc, CBU | u | 25% | Free |
| 8703.32.41 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.32.42 | Motor cars, CKD | u | 25% | Free |
| 8703.32.43 | Other vehicles, CKD | u | 25% | Free |
| 8703.32.44 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.32.45 | Microbus of a cylinder capacity not exceeding 1800 cc, CBU | u | 25% | Free |
| 8703.32.46 | Microbus of a cylinder capacity exceeding 1800 cc, CBU | u | 25% | Free |
| 8703.32.51 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.32.52 | Motor cars, CKD | u | 25% | Free |
| 8703.32.53 | Other vehicles, CKD | u | 25% | Free |
| 8703.32.54 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.32.61 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.32.62 | Motor cars, CKD | u | 25% | Free |
| 8703.32.63 | Other vehicles, CKD | u | 25% | Free |
| 8703.32.64 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.33.11 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.33.12 | Motor cars and other vehicles, including station wagons, CKD | u | 25% | Free |
| 8703.33.13 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.33.21 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.33.22 | Motor cars and other vehicles, including station wagons, CKD | u | 25% | Free |
| 8703.33.23 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.33.31 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.33.32 | Motor cars and other vehicles, including station wagons, CKD | u | 25% | Free |
| 8703.33.33 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.33.41 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.33.42 | Motor cars and other vehicles, including station wagons, CKD | u | 25% | Free |
| 8703.33.43 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.33.51 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.33.52 | Motor cars and other vehicles, including station wagons, CKD | u | 25% | Free |
| 8703.33.53 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.33.61 | Motor cars and other vehicles, including station wagons, CBU | u | 25% | Free |
| 8703.33.62 | Motor cars and other vehicles, including station wagons, CKD | u | 25% | Free |
| 8703.33.63 | Ambulance fitted with essential equipment having | — | — | — |
| 8703.40.11 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.40.12 | Motor cars and other vehicles, including station | — | — | — |
| 8703.40.13 | Microbus, brand new | u | 25% | Free |
| 8703.40.14 | Microbus, reconditioned | u | 25% | Free |
| 8703.40.15 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.40.16 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.40.21 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.40.22 | Motor cars and other vehicles, including station | — | — | — |
| 8703.40.23 | Microbus, brand new | u | 25% | Free |
| 8703.40.24 | Microbus, reconditioned | u | 25% | Free |
| 8703.40.25 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.40.26 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.40.31 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.40.32 | Motor cars and other vehicles, including station | — | — | — |
| 8703.40.33 | Microbus, brand new | u | 25% | Free |
| 8703.40.34 | Microbus, reconditioned | u | 25% | Free |
| 8703.40.35 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.40.36 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.40.41 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.40.42 | Motor cars and other vehicles, including station | — | — | — |
| 8703.40.43 | Microbus, brand new | u | 25% | Free |
| 8703.40.44 | Microbus, reconditioned | u | 25% | Free |
| 8703.40.45 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.40.46 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.40.51 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.40.52 | Motor cars and other vehicles, including station | — | — | — |
| 8703.40.53 | Microbus, brand new | u | 25% | Free |
| 8703.40.54 | Microbus, reconditioned | u | 25% | Free |
| 8703.40.55 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.40.56 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.40.61 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.40.62 | Motor cars and other vehicles, including station | — | — | — |
| 8703.40.63 | Microbus, brand new | u | 25% | Free |
| 8703.40.64 | Microbus, reconditioned | u | 25% | Free |
| 8703.40.65 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.40.66 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.50.11 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.50.12 | Motor cars and other vehicles, including station | — | — | — |
| 8703.50.13 | Microbus, brand new | u | 25% | Free |
| 8703.50.14 | Microbus, reconditioned | u | 25% | Free |
| 8703.50.15 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.50.16 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.50.21 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.50.22 | Motor cars and other vehicles, including station | — | — | — |
| 8703.50.23 | Microbus, brand new | u | 25% | Free |
| 8703.50.24 | Microbus, reconditioned | u | 25% | Free |
| 8703.50.25 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.50.26 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.50.31 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.50.32 | Motor cars and other vehicles, including station | — | — | — |
| 8703.50.33 | Microbus, brand new | u | 25% | Free |
| 8703.50.34 | Microbus, reconditioned | u | 25% | Free |
| 8703.50.35 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.50.36 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.50.41 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.50.42 | Motor cars and other vehicles, including station | — | — | — |
| 8703.50.43 | Microbus, brand new | u | 25% | Free |
| 8703.50.44 | Microbus, reconditioned | u | 25% | Free |
| 8703.50.45 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.50.46 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.50.51 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.50.52 | Motor cars and other vehicles, including station | — | — | — |
| 8703.50.53 | Microbus, brand new | u | 25% | Free |
| 8703.50.54 | Microbus, reconditioned | u | 25% | Free |
| 8703.50.55 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.50.56 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.50.61 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.50.62 | Motor cars and other vehicles, including station | — | — | — |
| 8703.50.63 | Microbus, brand new | u | 25% | Free |
| 8703.50.64 | Microbus, reconditioned | u | 25% | Free |
| 8703.50.65 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.50.66 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.60.11 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.60.12 | Motor cars and other vehicles, including station | — | — | — |
| 8703.60.13 | Microbus, brand new | u | 25% | Free |
| 8703.60.14 | Microbus, reconditioned | u | 25% | Free |
| 8703.60.15 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.60.16 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.60.21 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.60.22 | Motor cars and other vehicles, including station | — | — | — |
| 8703.60.23 | Microbus, brand new | u | 25% | Free |
| 8703.60.24 | Microbus, reconditioned | u | 25% | Free |
| 8703.60.25 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.60.26 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.60.31 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.60.32 | Motor cars and other vehicles, including station | — | — | — |
| 8703.60.33 | Microbus, brand new | u | 25% | Free |
| 8703.60.34 | Microbus, reconditioned | u | 25% | Free |
| 8703.60.35 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.60.36 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.60.41 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.60.42 | Motor cars and other vehicles, including station | — | — | — |
| 8703.60.43 | Microbus, brand new | u | 25% | Free |
| 8703.60.44 | Microbus, reconditioned | u | 25% | Free |
| 8703.60.45 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.60.46 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.60.51 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.60.52 | Motor cars and other vehicles, including station | — | — | — |
| 8703.60.53 | Microbus, brand new | u | 25% | Free |
| 8703.60.54 | Microbus, reconditioned | u | 25% | Free |
| 8703.60.55 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.60.56 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.60.61 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.60.62 | Motor cars and other vehicles, including station | — | — | — |
| 8703.60.63 | Microbus, brand new | u | 25% | Free |
| 8703.60.64 | Microbus, reconditioned | u | 25% | Free |
| 8703.60.65 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.60.66 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.70.11 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.70.12 | Motor cars and other vehicles, including station | — | — | — |
| 8703.70.13 | Microbus, brand new | u | 25% | Free |
| 8703.70.14 | Microbus, reconditioned | u | 25% | Free |
| 8703.70.15 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.70.16 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.70.21 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.70.22 | Motor cars and other vehicles, including station | — | — | — |
| 8703.70.23 | Microbus, brand new | u | 25% | Free |
| 8703.70.24 | Microbus, reconditioned | u | 25% | Free |
| 8703.70.25 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.70.26 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.70.31 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.70.32 | Motor cars and other vehicles, including station | — | — | — |
| 8703.70.33 | Microbus, brand new | u | 25% | Free |
| 8703.70.34 | Microbus, reconditioned | u | 25% | Free |
| 8703.70.35 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.70.36 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.70.41 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.70.42 | Motor cars and other vehicles, including station | — | — | — |
| 8703.70.43 | Microbus, brand new | u | 25% | Free |
| 8703.70.44 | Microbus, reconditioned | u | 25% | Free |
| 8703.70.45 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.70.46 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.70.51 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.70.52 | Motor cars and other vehicles, including station | — | — | — |
| 8703.70.53 | Microbus, brand new | u | 25% | Free |
| 8703.70.54 | Microbus, reconditioned | u | 25% | Free |
| 8703.70.55 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.70.56 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.70.61 | Motor cars and other vehicles, including station wagons, | — | — | — |
| 8703.70.62 | Motor cars and other vehicles, including station | — | — | — |
| 8703.70.63 | Microbus, brand new | u | 25% | Free |
| 8703.70.64 | Microbus, reconditioned | u | 25% | Free |
| 8703.70.65 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.70.66 | Ambulance fitted with essential equipments having | — | — | — |
| 8703.80.00 | Other vehicles, with only electric motor for propulsion | u | 25% | Free |
| 8703.90.11 | CNG/LPG/LNG operated with four stroke engine, CBU | u | 25% | Free |
| 8703.90.12 | CNG/LPG/LNG operated with four stroke engine, CKD | u | 25% | Free |
| 8703.90.13 | Electric battery operated | u | 25% | Free |
| 8703.90.19 | Other | u | 25% | Free |
| 8703.90.20 | Ambulance fitted with essential equipment having passenger | — | — | — |
| 8703.90.90 | Other | u | 25% | Free |