The indefensible part is tying a large difference in import tariffs to how many seats are installed. Absurd outcomes such as this one highlight systematic flaws in the rules. If the basis for the tariffs were logically sound you wouldn't be able to work around them without addressing the reason the tariffs were imposed in the first place.
The phrase you’re looking for is ‘criminal conspiracy’
If import tax on a cpu is x, and motherboard is y, should you have to pay computer import tax z if you build and sell PCs? After all, what imported cpus and motherboards aren't destined to be assembled computers?
It is a more normal way around these sorts of tariffs to import a vehicle as a kit of parts (CKD / "Complete knocked down"), and perform some level of final assembly in the end country. The sort of rules you talk about apply then, you pay the car parts import rate on the kit, not the (presumably higher) rate for a complete car[1].
[1] Or otherwise avoid whatever other protectionist measures mean you can't just import a fully built car.
Either it meets the definition of the lower taxed category or it doesn't, at time of import.
Any other way of interpreting it gets into intent and degrees modification, or worse, applying import taxes after the fact for domestic modifications.
Reverse the scenario: is an imported pc taxed at z need to be taxed at x and y if the only purpose was to get the parts and sell the cpus and graphics cards a la carte? If x and y were cheaper than z, do you think the govt would refund the difference?
