10 ≤ seat ≤ 19 only with the drive motor bus
13%
Value-added tax (VAT) rates
13%
VAT refund rate
SECTIONSECTION 17: VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT·
ChapterChapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof·
HeadingHeading 8702: Motor vehicles for the transport of ten or morepersons
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HS Code
Product Name
VAT Rate
VAT Refund Rate
CIQ Code
8702403000
10 ≤ seat ≤ 19 only with the drive motor bus
13%
13%
8702403000999