HS Code	Description	Primary rate
8407901010	Four-stroke petrol engines of a cylinder capacity of not more than 250 cm³ for use in the manufacture of garden equipment of heading 8432, 8433, 8436 or 8508	2.00 %
8407901040	Power unit with a two-stroke engine with:<br>-an output of 900 w or more, but not more than 1 100 w,<br>-a cylinder displacement of more than 24 cm³ but not more than 30 cm³,<br>-a rotation speed of more than 8 400 rpm but not more than 8 600 rpm at maximum power,<br>-an idling speed of more than 2 800 rpm but not more than 3 200 rpm, and<br>-a fuel tank with a capacity of 0,5 l or more,<br>for use in the manufacture of garden machinery and garden machinery components	2.00 %
8407901090	Other	2.00 %
8407905000	For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; motor vehicles of heading 8703; motor vehicles of heading 8704 with an engine of a cylinder capacity of less than 2 800 cm<sup>3</sup>; motor vehicles of heading 8705	—
8407908010	Spark-ignition reciprocating or rotary internal combustion piston engines, having a cylinder capacity of not less than 300 cm³ and a power of not less than 6 kw or more but not more than 20,0 kw, for the manufacture of: - lawn mowers of subheadings 8433 11, 8433 19 and 8433 20, - tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower, - four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or - snowploughs and snow blowers of subheading 8430 20	4.00 %
8407908090	Other	4.00 %
8407909010	Spark-ignition reciprocating or rotary internal combustion piston engines, having a cylinder capacity of not less than 300 cm³ and a power of not less than 6 kw or more but not more than 20,0 kw, for the manufacture of:<br>-lawn mowers of subheadings 8433 11, 8433 19 and 8433 20,<br>-tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower,<br>-four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or<br>-snowploughs and snow blowers of subheading 8430 20	4.00 %
8407909020	Compact liquid petroleum gas (lpg) engine system, with:<br>- 6 cylinders,<br>- an output of 75 kw or more, but not more than 80 kw,<br>- inlet and exhaust valves modified to operate continuously in heavy duty applications, <br>for use in the manufacture of vehicles of heading 8427	4.00 %
8407909090	Other	4.00 %