Chapter 86 · Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
8601.10.00
Powered from an external source of electricity
- 8601 Rail locomotives powered from an external source of electricity or by electric accumulators
- - Powered from an external source of electricity
Đầu máy di chuyển trên đường ray chạy bằng nguồn điện bên ngoài hoặc bằng ắc qui điện / - Loại chạy bằng nguồn điện bên ngoài
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)Special preferential (FTA) rates – 2026
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| AANZFTA | 0% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| ACFTA | 0% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AHKFTA | 0% Lowest published | Consolidated BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| AIFTA | 0% Lowest published | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AJCEP | 0% Lowest published | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 0% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Lowest published | Consolidated BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| CPTPP | 0% Lowest published | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 0% Lowest published | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
0% Lowest published | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
0% Lowest published | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
0% Lowest published | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
0% Lowest published | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
0% Lowest published | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
0% Lowest published | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| UKVFTA | 0% Lowest published | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VCFTA | 0% Lowest published | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VJEPA | 0% Lowest published | Consolidated BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VKFTA | 0% Lowest published | Consolidated BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Lowest published | Consolidated BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| VIFTA | 0% Lowest published | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| VN-CAM | No data | No data | S | 56/2026/NĐ-CP | No data |
| VNCU | No data | No data | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | No data |
| VN-EAEU | * not eligible | Consolidated BT2026 2026 |
EAV | 113/2022/NĐ-CP | Not eligible (*) |
A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.
Rate history / phase-down by year
From the 2022–2027 FTA schedule worksheets
| FTA | Periods |
|---|---|
| ACFTA AC · row 15531 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · row 15460 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · row 15516 |
30/12/2022 - 31/3/20230%
01/4/2023 - 31/3/20240%
01/4/2024 - 31/3/20250%
01/4/2025 - 31/3/20260%
01/4/2026 - 31/3/20270%
01/4/2027 - 31/3/20280%
|
| VJEPA VJ · row 15517 |
30/12/2022 - 31/3/20230%
01/4/2023 - 31/3/20240%
01/4/2024 - 31/3/20250%
01/4/2025 - 31/3/20260%
01/4/2026 - 31/3/20270%
01/4/2027 - 31/3/20280%
|
| AKFTA AK · row 15518 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0 |
| AANZFTA AANZ · row 15466 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0 |
| AIFTA AI · row 15474 |
30/12/20220%
31/12/2022 - 30/12/20230%
31/12/2023 - 30/12/20240%
31/12/2024 - 31/12/20250%
01/01/2026 - 31/12/20260%
01/01/2027 - 31/12/20270%
|
| VKFTA VK · row 15514 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 15576 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · row 15550 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| AHKFTA AKH · row 15553 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · row 15559 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · row 15558 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · row 15547 |
(I) → 2021*0%
(II) → 2022*0%
(III) → 2023*0%
(IV) → 2024*0%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
Remanufactured goods: HH tân trang thuộc QL của BGTVT (77/2023/NĐ-CP-PL3) |
| RCEP A RCEPT-A · row 15541 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · row 15541 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · row 15541 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · row 15540 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · row 15544 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · row 15541 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · row 14500 |
20240%
20250%
20260%
20270%
Helper column J: 8 |
* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).
Advisory & warnings
General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
- Description
- Item policy (source, Vietnamese): Chứng nhận chất lượng ATKT và BVMT sau TQ, trước khi đưa ra thị trường (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)
- Legal reference
- 12/2022/TT-BGTVT, 62/2024/TT-BGTVT
- Recommended action
- Prepare inspection/certification filings under the cited instruments before clearance.
- Verification status
- Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "8/10".
- Legal reference
- 181/2025/NĐ-CP
- Recommended action
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Verification status
- Not verified – check required
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 8601.10.00. This does NOT mean there is no risk.
- Recommended action
- Check the MOIT Trade Remedies Authority database.
- Verification status
- Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 0% for 8601.10.00 was checked against BT2026 (cell BT2026!N16222), basis 26/2023/NĐ-CP.
- Legal reference
- 26/2023/NĐ-CP
- Recommended action
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Verification status
- Checked against the source tariff file
Chapter notes
Notes.
1. This Chapter does not cover:
(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10);
(b) Railway or tramway track construction material of iron or steel of heading 73.02; or
(c) Electrical signalling, safety or traffic control equipment of heading 85.30.
2. Heading 86.07 applies, inter alia, to:
(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
(b) Frames, underframes, bogies and bissel-bogies;
(c) Axle boxes; brake gear;
(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e) Coachwork.
3. Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to:
(a) Assembled track, turntables, platform buffers, loading gauges;
(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.
(1): Tham khảo TCVN 8546:2010, TCVN 9134:2012, TCVN 9135:2012