Can-Am ATV from Canada to Tajikistan: Code 8703, 14% Excise and VAT in 2026

In Tajikistan an ATV is not cleared as a motorcycle-type vehicle but under the same tariff heading as a passenger car. That brings the whole set of charges with it: excise, VAT on the amount including excise, and the ban on older vehicles. Below is how this works for the Can-Am Outlander and Renegade in 2026, which figures are confirmed by documents, and what we honestly leave for an exact calculation on a specific machine.

Why an ATV is classified as a passenger vehicle

The first six digits of the Harmonized System code are the same in every country, so published classification rulings serve as the reference point. In US Customs ruling NY N364313 of 31 August 2026, the Can-Am Outlander PRO with a 650 cc engine was placed in subheading 8703.21 — "vehicles principally designed for the transport of persons" with an engine up to 1,000 cc. Heading 8709 (work trucks) was rejected in the same ruling. By the same logic, ATVs with engines above 1,000 cc fall under 8703.22.

Two things follow for a buyer in Tajikistan. First, the ATV is subject to the rules written for passenger cars, including excise and the model-year restriction. Second, the same ruling names Mexico as the Outlander's country of origin. Tajikistan's zero import duty applies to goods from the parties to the 2011 CIS free trade agreement and from countries with bilateral FTAs. Neither Canada nor Mexico is among them, so a preference by origin is not available. The national ten-digit code is determined by customs at clearance.

Import charges in 2026

Excise: the percentage almost always exceeds the floor

The excise rate for heading 8703 is set by Government Resolution No. 335 of 29 May 2025: 14%, but not less than €0.20 per cubic centimetre. It is calculated in euros and paid in somoni at the National Bank rate. Before that, Resolution No. 302 of 2018 applied — 10% and not less than €0.15 per cc — so the burden has risen on both counts.

The floor for models from our stock:

• Rotax 999 cc (Outlander DPS 850, XT 1000R, MAX XT 1000R) — at least €199.80;
• 976 cc (Renegade 1000R, Outlander MAX 6x6 XT 1000) — at least €195.20;
• 649–650 cc (Outlander PRO HD7, Renegade 650) — at least €129.80–130.

The floor only applies if 14% of the taxable value is less than these amounts. For a 999 cc engine that means a value below roughly €1,427 — not something a new ATV ever costs. So in practice excise on an Outlander or Renegade is 14%, and engine size affects it through the price of the model rather than the cubic centimetres. One important detail: the import VAT base is the customs value plus all duties, taxes and fees except VAT itself (Art. 250 of the Tax Code). Excise therefore increases VAT as well.

General import rules in brief

VAT is 14% until the end of 2026 and 13% from 1 January 2027 — a transitional provision of the Tax Code against a base rate of 15%. Resolution No. 355 of 2 August 2023 bans the import of vehicles made before 2013 under codes 8702–8705, for individuals and companies alike; we found no repeal. An ATV under code 8703 formally falls within it, although there is no confirmation of whether customs applies the ban to ATVs in practice. Legal entities and sole proprietors importing new vehicles (no older than one year, under 10,000 km) pay 50% of the VAT and excise rates; the relief does not extend to individuals, and whether the wording "new motor cars" covers an ATV is something we confirm when calculating. All the rules are covered in detail in our article on car customs clearance in Tajikistan.

For our stock the 2013 ban is not an issue: every Outlander and Renegade in our warehouses is a 2025 model year. But it rules out the old used ATVs sometimes offered "cheap from America".

Recycling fee and registration: where the rules are not yet clear

The recycling fee has applied since 28 December 2023. It is collected by the traffic police (UGAI) at registration after customs clearance and covers "all cars, motor vehicles, trucks and buses". According to Ministry of Transport data for 2024, motor vehicles paid 5 calculation indices (360 somoni) and passenger cars 22 indices (1,584 somoni). In 2025 the fee for passenger cars rose roughly sevenfold, from $145 to $990, according to Current Time.

We have not found the 2026 amounts in public documents, nor which group an ATV is placed in — motor vehicles or cars. The difference between those lines is a multiple, so we calculate this item for the specific machine. On taxes: Art. 358 of the Tax Code lists quad bikes among "other self-propelled machines" subject to vehicle tax. Which authority registers an ATV and which licence category is required, we do not state without confirmation — we check this for your situation before shipping.

Which Outlander and Renegade suit mountain terrain

Mountains cover about 93% of Tajikistan (TRACECA country profile). On such terrain what matters is not peak power but control on climbs and descents, a front differential lock, a winch and a low gear. From what we have in Toronto and Montreal or can order:

• Outlander PRO HD7 — 650 cc, 50 hp, Visco-4Lok front differential and a low working gear. A farm machine with nothing superfluous.
• Outlander XT 1000R — Rotax 999 cc V-Twin, 101 hp, Visco-4Lok and a 3,500 lb winch. For long climbs under load.
• Outlander MAX XT 1000R — the same engine and winch, but two seats: if you ride with a passenger.
• Outlander MAX 6x6 XT 1000 — 976 cc, selectable 4WD/6WD, a winch: when the job is hauling rather than riding.
• Renegade 650 and Renegade 1000R — the sport line with 649 and 976 cc engines, for riding rather than work.

The full list with photos and availability is in our ATV catalogue. If you are choosing between the lines for the first time, start with our ATV buying guide: it explains the differences between DPS, XT, PRO and MAX.

Documents, sourcing and the estimate before purchase

The code, the excise and the model-year check all rely on the vehicle's documents: the export package from Canada, the invoice, and confirmation of engine size and date of manufacture. For the legal-entity relief the date of manufacture matters separately: the model year and the production date may differ, so we verify it from the documents in advance.

We source only from the Canadian market: new machines or clean used ones with a verified history, with no salvage-auction or rebuilt units. Tajikistan is landlocked, so we put the route together for each shipment: by sea to a port and then overland through neighbouring countries.

We do not publish prices. We prepare an estimate for the specific ATV before purchase — covering duty under the code, excise, VAT, the recycling fee and delivery. You can get a preliminary figure in our calculator. If you are considering a side-by-side instead, read our Can-Am side-by-side breakdown: there the excise depends on the model.

Rates are current as of October 2026 and may change. The final calculation is made on the date of clearance using the documents of the specific vehicle.