Financial Act, 2025

8543.40.00 -Electronic cigarettes and similar personal electric vaporising devices 60
 8543.70.00 -Other machines and apparatus 5
 -Parts:
 8543.90.10 Parts of electronic cigarettes and similar personal electric vaporising devices 60
 8543.90.90 Other 5
 85.44 Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.
 -Other electric conductors, for a voltage not exceeding 1,000 V:
 8544.42.00 --Fitted with connectors 15
 8544.49.00 --Other 15
 8544.70.00 -Optical fibre cables 15
 87.02 Motor vehicles for the transport of ten or more persons, including the driver.
 -With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
 8702.10.10 --Buses (with more than 25 seats) 5
 8702.10.20 --Minibuses (with 15 to 25 seats) 35
 8702.10.30 --Micro buses (with 11 to 14 seats) 55
 Other motor vehicles:
 8702.10.41 In unassembled condition 60
 8702.10.49 Other 60
 -With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion:
 8702.20.10 --Buses (with more than 25 seats) 5
 8702.20.20 --Minibuses (with 15 to 25 seats) 35
 8702.20.30 --Micro buses (with 11 to 14 seats) 40
 Other motor vehicles:
 8702.20.41 In unassembled condition 40
 8702.20.49 Other 40
 -With both spark-ignition internal combustion piston engine and electric motor for propulsion:
 8702.30.10 --Buses (with more than 25 seats) 5
 8702.30.20 --Minibuses (with 15 to 25 seats) 35
 8702.30.30 Micro buses (with 11 to 14 seats) 40
 Other motor vehicles:
 8702.30.41 In unassembled condition 40
 8702.30.49 Other 40
 -Other:
 8702.90.10 Buses (with more than 25 seats) 5
 8702.90.20 Minibuses (with 15 to 25 seats) 35
 8702.90.30 Micro buses (with 11 to 14 seats) 55
 Other motor vehicles:

 8702.90.41 In unassembled condition 60
 8702.90.49 Other 60
 -With only electric motor for propulsion:
 Other motor vehicles:
 8702.40.41 In unassembled condition 5
 8702.40.49 Other 5
 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
 -Vehicles specially designed for travelling on snow, golf cars and similar vehicles:
 8703.10.10 Vehicles specially designed for travelling on snow 60
 8703.10.90 Other 60
 -Other vehicles, with only spark-ignition internal combustion piston engine:
 --Of a cylinder capacity not exceeding 1,000 cc:
 Three wheelers (auto-rickshaws):
 8703.21.11 In unassembled condition 55
 8703.21.19 Other 55
 Other:
 8703.21.91 In unassembled condition 60
 8703.21.99 Other 60

 --Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:

 8703.22.10 In unassembled condition 65
 8703.22.90 Other 65
 --Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc:
 8703.23.11 In unassembled condition 75
 8703.23.19 Other 75
 Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc:
 8703.23.21 In unassembled condition 85
 8703.23.29 Other 85
 Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc:
 8703.23.31 In unassembled condition 95
 8703.23.39 Other 95
 --Of a cylinder capacity exceeding 3,000 cc:
 8703.24.10 In unassembled condition 105
 8703.24.90 Other 105
 -Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
 --Of a cylinder capacity not exceeding 1,500 cc:
 8703.31.10 In unassembled condition 60

 8703.31.90 Other 60

 --Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc:
 8703.32.11 In unassembled condition 75
 8703.32.19 Other 75
 Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc:
 8703.32.21 In unassembled condition 90
 8703.32.29 Other 90
 --Of a cylinder capacity exceeding 2,500 cc:
 8703.33.10 In unassembled condition 105
 8703.33.90 Other 105
 -Other vehicles, with both spark-ignition internal combustion piston engine and electric motor for propulsion, other than those capable of being charged by plugging to an external source of electric power:
 8703.40.10 In unassembled condition 60
 8703.40.90 Other 60

 -Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, other than those capable of being charged by plugging to an external source of electric power:

 8703.50.10 In unassembled condition 60
 8703.50.90 Other 60
 -Other vehicles, with both spark-ignition internal combustion piston engine and electric motor for propulsion, capable of being charged by plugging to an external source of electric power:
 8703.60.10 In unassembled condition 60
 8703.60.90 Other 60
 -Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, capable of being charged by plugging to an external source of electric power:
 8703.70.10 In unassembled condition 60
 8703.70.90 Other 60
 -Other vehicles, with only electric motor for propulsion:
 Other, with motor peak power not exceeding 50 kW:
 8703.80.21 In unassembled condition 5

 8703.80.29 Other 5

 Other, with motor peak power exceeding 50 kW but not exceeding 100 kW:
 8703.80.51 In unassembled condition 15
 8703.80.59 Other 15
 Other, with motor peak power exceeding 100 kW but not exceeding 200 kW:
 8703.80.61 In unassembled condition 20
 8703.80.69 Other 20
 Other, with motor peak power exceeding 200 kW but not exceeding 300 kW:
 8703.80.71 In unassembled condition 35
 8703.80.79 Other 35
 Other, with motor peak power exceeding 300 kW:
 8703.80.81 In unassembled condition 50
 8703.80.89 Other 50
 Other:
 8703.80.91 In unassembled condition 60
 8703.80.99 Other 60
 -Other:
 8703.90.10 In unassembled condition 60
 8703.90.90 Other 60
 87.04 Other motor vehicles for the transport of goods.