A side-by-side buyer usually chooses between “sport” and “work” — between a Can-Am Maverick and a Can-Am Defender. In Uzbekistan that choice determines not only the character of the vehicle but also the tariff heading it is cleared under. Two vehicles from the same manufacturer with engines of similar size can end up on different tariff lines, with different duty and a different recycling fee. Below is how this works in 2026 and which questions we settle before purchase.
One brand, two tariff headings
US Customs rulings are a useful guide to classification: the six-digit HS code is the same everywhere, and several rulings on Can-Am were issued in 2026.
- Maverick — a vehicle for the transport of persons. In ruling NY N363645 of 3 August 2026 the Maverick R was classified under subheading 8703.22.
- Defender with a cargo box — a vehicle for the transport of goods, 8704.31. In ruling NY N362226 of 7 July 2026 CBP cited the cargo box, the payload capacity and BRP's positioning of the vehicle as farm equipment.
- Commander combines a cargo box with passenger seating. Neither CBP nor Uzbek customs has ruled on it, so we determine its code when preparing the estimate.
The final classification is made by the customs service of the importing country, but the logic is clear: the closer a vehicle is to a working truck, the more likely heading 8704 becomes.
Maverick: duty like a passenger car
For heading 8703 the rate under Annex 1 to PP-3818 as amended by PP-58 of 11 February 2026 consists of a percentage plus an amount for every cubic centimetre. For a new vehicle up to one year old it is 15% plus $0.4 per cc up to 1,000 cc and 15% plus $0.6 for 1,000–1,200 cc. Vehicles 1 to 3 years old pay 30% plus $1.8–2 per cc, used vehicles 40% plus $3 per cc. The reduced 0% and 5% rates for new small-engine vehicles applied only until 1 January 2026.
The 1,000 cc line deserves separate attention. On our listing the Maverick R engine is described as a Rotax 999T, while the CBP ruling places the model in subheading 8703.22 for 1,000–1,500 cc. That is why we determine the engine-size band for duty and the recycling fee from the manufacturer's documents for the specific vehicle. The Maverick X3 with its Rotax ACE 900 and the Maverick Sport with 976 cc (per our listings) are comfortably within the up-to-1,000 cc band.
Defender: 30% and the goods-vehicle recycling fee
The Uzbek tariff has no separate line for 8704 31, so the general line “8704, except:” at 30% applies. It has no per-cc component, so the Defender's duty depends only on its customs value. The recycling fee follows the line for 8704 with a gross mass of up to 2.5 t: 100 BCA for a vehicle up to three years old and 150 BCA for an older one (CM Resolution No. 347). For the Maverick the fee follows the 8703 line: 30 and 90 BCA up to 1,000 cc, 120 and 210 BCA for 1,000–2,000 cc.
The practical conclusion: at the same value, a new Maverick under 1,000 cc and a new Defender produce a different structure of charges, so they should be compared on a full estimate, not on a single rate.
Country of assembly and the non-MFN surcharge
Both CBP rulings give Mexico as the country of origin of the Maverick and the Defender. Since 28 February 2026, Article 300¹ of the Customs Code (Law ZRU-1097) has imposed a surcharge on goods from countries without most-favoured-nation (MFN) treatment: 20% where the rate is 30% or higher, 10% where it is 10–20%. Mexico is not on the published list of MFN countries (norma.uz, dated 2015 on the page), but we have not confirmed whether that list still applies unchanged in 2026. For the Defender the question is particularly sensitive, as its base rate is already 30%. So we check the origin on the certificate and whether the surcharge applies when preparing the estimate, and show it as a separate line.
Side-by-side charges in 2026
Uzbekistan's general rules — 12% VAT on value plus duty, no excise on vehicles, the clearance-fee scale — are covered in our article on importing a car from Canada to Uzbekistan. Here is what sets the Maverick apart from the Defender:
| Payment | 2026 rate | Source |
|---|---|---|
| HS / national tariff code | Maverick — 8703.21 / 8703.22 by displacement; Defender — 8704.31; Commander — determined in the estimate | CBP N363645, CBP N362226 |
| Customs duty | Maverick: 15% + $0.4–0.6/cc (new, up to 1 year), 30% + $1.8–2/cc (1–3 years), 40% + $3/cc (used). Defender: 30% | PP-3818 as amended by PP-58 |
| Non-MFN surcharge | Maverick: +10% on a 15% rate, +20% on 30–40% rates. Defender: +20%. Applicability checked | ZRU-1097, Art. 300¹ Customs Code |
| VAT | 12% | Tax Code, Art. 258 |
| Excise | not levied | Tax Code, Art. 289³ |
| Recycling fee | Maverick: 30 / 90 BCA (up to 1,000 cc), 120 / 210 BCA (1,000–2,000 cc). Defender: 100 / 150 BCA. First figure — up to 3 years, second — older | CM Resolution No. 347 |
| Customs clearance fee | 1–25 BCA on a customs-value scale | CM Resolution No. 55 |
Certification and registration: what we confirm before purchase
A side-by-side has more open questions here than an ATV or a motorcycle, and it is more honest to name them directly.
- Regulatory category. Category L7 is limited to an unladen mass of 400 kg (550 kg for goods vehicles), and a side-by-side is heavier. Whether the vehicle falls into category M1G or N1G, stays outside the regulation as an off-road vehicle, and whether it needs certification is confirmed for the specific model (CM Resolution No. 237).
- Registration. The Road Safety Service of the Interior Ministry registers motor vehicles of 50 cc and 50 km/h or more, but not off-road working and agricultural machinery (CM Resolution No. 683). Where a side-by-side is actually registered is something we clarify before shipping.
- Licence. The driving-licence category for a side-by-side has not been officially clarified — we check it together with registration.
The technical regulation contains no import age ban, and the limit of “one vehicle per year for personal use” was abolished in June 2026. Certification for personal imports remains.
Which vehicle suits which job
For the sands of the Kyzylkum and fast dirt tracks, the wide Maverick X3 chassis fits — for example, the Maverick X3 RS Turbo RR with a 72-inch chassis and a 200 hp Rotax ACE 900 Turbo RR. For farm work, crews and hauling — the Defender: the Defender MAX DPS HD10 with a six-seat crew cab and an 82 hp HD10 engine. The differences between the lines are covered in our Can-Am side-by-side guide, and every version is in the side-by-side catalogue.
We source every vehicle from the Canadian market — new or clean used, no US auctions and nothing rebuilt after an accident. For Uzbekistan, where used vehicles under 8703 pay 40% plus $3 per cc, this usually means a new vehicle from our warehouse in Toronto or Montreal.
How to request an estimate
Price on request. We prepare the estimate before purchase: the likely code, the engine-size band, the country of origin and every charge in BCAs on the clearance date. Send a request with the model or a description of the job. General information on deliveries to the country is on the cars from Canada to Uzbekistan page.
Rates are given as of October 2026, based on Annex 1 to PP-3818 as amended by PP-58 of 11.02.2026, Article 300¹ of the Customs Code and CM Resolution No. 347. The classification of a specific vehicle is decided by Uzbek customs; rates, the MFN country list and the BCA may change, and the final calculation is made on the clearance date.