| Price in € | Duty in € per cubic centimeter displacement |
| less than 8500 | 54%, but not less than 2.50 € per cc |
| 8501 - 16700 | 48%, but not less than 3.50 € per cc |
| 16701 - 42300 | 48%, but not less than 5 € per cc |
| 42301  - 84500 | 48%, but not less than 7.50 € per cc |
| 84501  - 169000 | 48%, but not less than 15 € per cc |
| More than 169000 | 48%, but not less than 20 € per cc |
| Displacement in cc | Duty in € per cubic centimeter displacement |
| less than 1000 | 1.50 € |
| 1000 - 1500 | 1.70 € |
| 1500 - 1800 | 2.50 € |
| 1800 - 2300 | 2.70 € |
| 2300 - 3000 | 3.00 € |
| More than 3000 | 3.60 € |
| Displacement in cc | Duty in € per cubic centimeter displacement |
| less than 1000 | 3.00 € |
| 1000 - 1500 | 3.20 € |
| 1500 - 1800 | 3.50 € |
| 1800 - 2300 | 4.80 € |
| 2300 - 3000 | 5.00 € |
| More than 3000 | 5.70 € |
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| Displacement in cc | Duty in € per cubic centimeter displacement |
| less than 1000 | 3.00 € |
| 1000 - 1500 | 3.20 € |
| 1500 - 1800 | 3.50 € |
| 1800 - 2500 | 4.80 € |
| 2500 - 3000 | 5.00 € |
| More than 3000 | 5.70 € |