What is the import duty (or tarrif) on cars and motorcycles that are imported fully built-up into the Peoples Republic of China?

Are they a percentage of the landed price, or the FOB price?

Is it a flat tarrif or duty, or does it increase on an engine displacement basis?


Also, some years ago China's central government offered an export incentive in the form of a tax rebate to manufacturers exporting motorcycles from China. I read somewhere it was 134 per cent. Does that still apply, and if so, what is the rate of the rebate?