@jkmwatha. Yes some sense in that. but i would think the basis/starting point of the duty computation should be for the same model. In the crsp table, the figure indicated is for Rav4 ACA, the older model had chasis no. SXA...
Anyone else with more info? Someone told me KRA is usually more vigilant on underpayment- would not bother much if you overpay unless you contest.