For Tajik customs a "side-by-side" is not one product but at least two. The sporty Maverick and the utility Defender are relatives: same brand, Rotax engines of similar size. But classification places them under different tariff headings, and that decides whether excise appears in the estimate. Using machines from our stock, we look at what is confirmed by documents and what is left to customs to decide.
Two headings: passenger and cargo
Published classification rulings are the reference point, as the six-digit Harmonized System code is common to every country. In ruling NY N363645 of 3 August 2026, US Customs placed the sporty Can-Am Maverick R 1001T in subheading 8703.22 — vehicles for the transport of persons with an engine of 1,000 to 1,500 cc.
The utility Defender received a different code. Ruling NY N362226 of 7 July 2026 places the Defender XU, XU MAX, XU PRO and 6x6 with a 999 cc engine in subheading 8704.31 — vehicles for the transport of goods. The customs reasoning: a cargo box rated for up to 454 kg, a payload of 680 kg and the manufacturer's own positioning of the vehicle as farm equipment. Those 454 kg are the same 1,000 lb listed as the cargo box on the Defender HD7 and HD9 in our catalogue.
The ruling covered the trims listed. For other Defender versions the logic is the same — cargo box and payload — but the code for a specific machine is confirmed by the customs of the importing country. We found no published ruling on the Commander: it has a cargo bed, but it is a "work and play" machine, and where it lands will be decided at clearance.
2026 charges: Maverick and Defender side by side
| Charge | 2026 rate | Source |
|---|---|---|
| HS code | Maverick — 8703.21 or 8703.22; Defender — 8704.31; Commander — decided by customs | CBP N363645, CBP N362226 |
| Import duty | We confirm the rate for 8703 and 8704 when calculating: the rate schedule is not publicly available | Resolution No. 470 |
| VAT | 14% for both groups (13% from 1 January 2027) | Tax Code, Art. 264, 397 |
| Excise | Maverick (8703) — 14%, but not less than €0.20 per cc; Defender (8704) — not charged | Resolution No. 335 |
| Recycling fee | Paid to the traffic police at registration; the group (passenger or cargo) and the 2026 amount are to be confirmed | Ministry of Transport |
| Customs processing fees | The current act is not publicly available — the amount is in the estimate | — |
The key line here is excise. Resolution No. 335 of 29 May 2025 includes heading 8703 in the list of excisable goods, while 8704 is not on it. The €0.20 per cc floor means little for a Maverick: €199.80 for the Rotax 999T, €180 for the 900 cc ACE Turbo, and the percentage on a new machine is higher. What matters more is that the import VAT base includes all duties, taxes and fees (Art. 250 of the Tax Code). So on a Maverick, VAT on the excise itself is added to the 14% excise, while a Defender has no such layer.
What is the same for both groups
The ban on importing vehicles made before 2013 under Resolution No. 355 of 2 August 2023 covers codes 8702–8705 — that is, both the Maverick under 8703 and the Defender under 8704. Buying an old used side-by-side "for Tajikistan" makes no sense in either case; we found no repeal of the ban. VAT is 14% until the end of 2026 and 13% from 2027. Legal entities and sole proprietors importing new vehicles (no older than one year, under 10,000 km) get 50% of the VAT and excise rates, but there is no confirmation that the wording "new motor cars" covers side-by-sides — we check it for each specific deal. The other general import rules are covered in our article on car customs clearance in Tajikistan.
Recycling fee: passenger or cargo
The recycling fee has applied since 28 December 2023 and is collected by the traffic police (UGAI) at registration. According to Ministry of Transport data for 2024, passenger cars paid 22 calculation indices (1,584 somoni) and trucks 2,880 somoni. In 2025 the rate for passenger cars was raised roughly sevenfold (Current Time). The 2026 amounts, and which line a side-by-side falls under, are not found in public documents. It would be logical for the Defender's 8704 code to bring the cargo line with it, but that is our assumption rather than a rule, so we fix this item in the estimate only once it is confirmed.
Choose the model for the job; the code follows
Choosing a machine by its tariff code is the wrong way round: the job comes first, the charges second. But if a side-by-side is bought for work — a farm, a building site, a mountain smallholding — the Defender has both a practical and a tax advantage. Mountains cover about 93% of the country (TRACECA), so traction and locking differentials matter more here than top speed.
Work: Defender
- Defender PRO DPS HD10 — HD10 V-Twin, 82 hp, 69 lb-ft, a 6-foot cargo bed. Essentially a work pickup.
- Defender HD9 — 976 cc, 65 hp, 1,000 lb cargo box: the base option for hauling and towing.
- Defender MAX DPS HD10 — a six-seat crew cab, for when a crew goes to the site.
- Defender 6x6 DPS HD10 — selectable 4x4/6x6 and 3,000 lb towing.
Sport and recreation: Maverick and Commander
- Maverick Sport DPS — 976 cc, 100 hp, 60-inch width, Visco-Lok QE and DPS. A balanced option for mountain trails.
- Maverick Trail DPS 1000R — 976 cc, 75 hp, a 50-inch-wide body for narrow trails.
- Maverick X3 X rc Turbo RR — 200 hp, Smart-Lok, FOX shocks: for rocky ground.
- Commander XT 1000R — 100 hp, hard roof, 4,500 lb winch. A middle option between leisure and work, with classification still unclear.
The full range is in our side-by-side catalogue. The difference between the Maverick X3, Sport and Trail is covered in detail in our Maverick guide. If one seat and handlebars are enough for you, compare with the Can-Am ATV option for Tajikistan.
How we prepare the deal
For classification, customs needs documents rather than the seller's word: the invoice, the export package from Canada, the manufacturer's specification with payload and cargo-box dimensions, and confirmation of engine size and date of manufacture. We assemble this package before shipping so the code does not become a surprise at the border. If you have not decided between a Maverick and a Defender, we calculate the estimate for both.
We source only on the Canadian market — new or clean used machines with a verified history, with no salvage-auction units. Tajikistan is landlocked, so we build the route for each shipment: by sea to a port and then overland through neighbouring countries. We do not publish prices; an estimate with duty, excise, VAT, the recycling fee and delivery is prepared before purchase — send us an enquiry with the model and the job it is for.
Rates are current as of October 2026 and may change. The HS code and final charges are determined on the date of clearance using the documents of the specific vehicle.