Chapter 87 · Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

8707.90.11

Driver's cabin for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29

8707 Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05
8707.90 - Other:
- - For vehicles of heading 87.01:
- - - Driver's cabin for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29

Thân xe (kể cả ca-bin), dùng cho xe có động cơ thuộc các nhóm từ 87.01 đến 87.05 / - Loại khác: / - - Dùng cho xe thuộc nhóm 87.01: / - - - Cabin lái dùng cho xe thuộc phân nhóm 8701.21, 8701.22, 8701.23, 8701.24 hoặc 8701.29

Unit: unit Level: 8-digit line Source: BT2026 row 17404 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)

Ordinary import duty 15% 15/2023/QĐ-TTg · 15 Jul 2023

Preferential (MFN) 10% 26/2023/NĐ-CP · 15 Jul 2023

VAT 8 / 10 (several rates) 181/2025/NĐ-CP · 1 Jul 2025

Excise tax No data

Environmental tax No data

Export duty No data

Special preferential (FTA) rates – 2026

Country of origin

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% (except BN, ID, PH) Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	E	118/2022/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% (except KH, PH, TH) 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
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-EAEU	0% Lowest published	Consolidated BT2026 2026	EAV	113/2022/NĐ-CP	Ad valorem
VN-LAO	0% Lowest published	Consolidated BT2026	S	206/2025/NĐ-CP	Ad valorem
EVFTA	1.2%	Consolidated BT2026 2026	EUR.1	116/2022/NĐ-CP	Ad valorem
UKVFTA	1.2%	Consolidated BT2026 2026	EUR.1	117/2022/NĐ-CP	Ad valorem
CPTPP	1.8% · M: 2.7%	Consolidated BT2026 (VI)	CPTPP	115/2022/NĐ-CP	Ad valorem
AHKFTA	2%	Consolidated BT2026 2026	AHK	123/2022/NĐ-CP	Ad valorem
RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH	6.7%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex B) AU	6.7%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex E) KR	6.7%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex F) NZ	6.7%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex D) JP	6.9%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex C) CN	7.5%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
VCFTA	8%	Consolidated BT2026 2026	VC	112/2022/NĐ-CP	Ad valorem
VIFTA	7%	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
AIFTA	* not eligible	Consolidated BT2026 01/01/2026 - 31/12/2026	AI	122/2022/NĐ-CP	Not eligible (*)

A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.

Run Smart Tariff Advisory Compare FTAs Calculate taxes

Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets

FTA	Periods
ACFTA AC · row 16717	2022 - 2027 (một mức cho cả giai đoạn)0% Excluded countries: BN, ID, PH
ATIGA AT · row 16646	20220% 20230% 20240% 20250% 20260% 20270% Product-specific rule: RVC40
AJCEP AJ · row 16702	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 16703	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 16704	2022 - 2027 (một mức cho cả giai đoạn)0% Excluded countries: KH, PH, TH Rate with exclusions: 0(-KH, PH, TH)
AANZFTA AANZ · row 16663	2022 - 2027 (một mức cho cả giai đoạn)0% Rate column F (hidden): 0
AIFTA AI · row 16660	30/12/2022* not eligible 31/12/2022 - 30/12/2023* not eligible 31/12/2023 - 30/12/2024* not eligible 31/12/2024 - 31/12/2025* not eligible 01/01/2026 - 31/12/2026* not eligible 01/01/2027 - 31/12/2027* not eligible
VKFTA VK · row 16702	20220% 20230% 20240% 20250% 20260% 20270%
VCFTA VC · row 16762	202210% 202310% 20248% 20258% 20268% 20278%
VN-EAEU EAV · row 16738	20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA AKH · row 16739	20226% 20234% 20244% 20252% 20262% 20270%
EVFTA EV-NK · row 16759	20226.2% 20235% 20243.7% 20252.5% 20261.2% 20270% Change flag (helper): X
UKVFTA UKV · row 16758	20226.2% 20235% 20243.7% 20252.5% 20261.2% 20270% Change flag (helper): X
CPTPP CPTPP · row 16741	(I) → 20216.3% (II) → 20225.4% (III) → 20234.5% (IV) → 20243.6% (V) → 20252.7% (VI) → 20261.8% (VII) → 20270.9% Remanufactured goods:* HH tân trang thuộc QL của BGTVT (77/2023/NĐ-CP-PL3) Chỉ áp dụng đối với “ô tô và xe bốn bánh có gắn động cơ”
RCEP A RCEPT-A · row 16729	20229.3% 20238.7% 20248% 20257.3% 20266.7% 20276%
RCEP B B · row 16729	20229.3% 20238.7% 20248% 20257.3% 20266.7% 20276%
RCEP C C · row 16727	20229.5% 20239% 20248.5% 20258% 20267.5% 20277%
RCEP D D · row 16726	20229.4% 20238.8% 20248.1% 20257.5% 20266.9% 20276.3%
RCEP E E · row 16730	20229.3% 20238.7% 20248% 20257.3% 20266.7% 20276%
RCEP F F · row 16729	20229.3% 20238.7% 20248% 20257.3% 20266.7% 20276%
VIFTA VI · row 15673	20249% 20258% 20267% 20276% 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 FTA-009 CPTPP: separate "M:" rate

Description: The CPTPP cell "1,8; M: 2,7" has a general 1.8% and an "M:" 2.7% rate (commonly read as the Mexico schedule – verify).
Legal reference: 115/2022/NĐ-CP
Recommended action: Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
Verification status: Not verified – check required

YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy

Description: CPTPP: consolidated BT2026 shows "1,8; M: 2,7", the FTA schedule for period (VI) shows "1,8".
Legal reference: 115/2022/NĐ-CP
Recommended action: Check the original Decree and amendments to determine the correct rate.
Verification status: Not verified – check required

YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist

Description: Subheading 8707.90 has 7 lines; 8707.90.11 is distinguished from its siblings by: Driver's cabin for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29.
Related data: 8707.90.19 Other; 8707.90.21 For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans); 8707.90.29 Other; 8707.90.30 For vehicles of heading 87.05; 8707.90.40 Driver's cabin for dumpers designed for off-highway use; 8707.90.90 Other
Legal reference: 31/2022/TT-BTC
Recommended action: Verify the distinguishing features; consider an advance classification ruling if uncertain.
Verification status: Not verified – check required

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 8707.90.11. 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 10% for 8707.90.11 was checked against BT2026 (cell BT2026!N17404), 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 railway or tramway rolling-stock designed solely for running on rails.

2. For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3. Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.

4. Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.

Subheading Note

1. Subheading 8708.22 covers:

(a) front windscreens (windshields), rear windows and other windows, framed; and

(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,

when suitable for use solely or principally with the motor vehicles of headings 87.01 to 87.05.

(1): Tham khảo TCVN 6211: 2003, TCVN 7271:2003, TCVN 7271:2003/SĐ 1:2007, 7271:2003/SĐ 2:2010, TCVN 6903:2020

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022

(*): Xe kéo loại sử dụng trong sân ga, ke ga đường sắt được thiết kế chủ yếu để kéo hoặc đẩy các xe khác, ví dụ như các xe moóc nhỏ. Chúng không tự vận chuyển hàng và thường nhẹ hơn và có công suất nhỏ hơn các xe kéo thuộc nhóm 87.01. Xe kéo loại này cũng có thể được sử dụng ở cầu cảng, nhà kho…

Legal references

15/2023/QĐ-TTg Effective (per source)
Ordinary import duty
26/2023/NĐ-CP Effective (per source)
Preferential (MFN)
118/2022/NĐ-CP Effective (per source)
scheme.ACFTA
126/2022/NĐ-CP Effective (per source)
scheme.ATIGA
120/2022/NĐ-CP Effective (per source)
scheme.AJCEP
124/2022/NĐ-CP Effective (per source)
scheme.VJEPA
119/2022/NĐ-CP Effective (per source)
scheme.AKFTA
121/2022/NĐ-CP Effective (per source)
scheme.AANZFTA
122/2022/NĐ-CP Effective (per source)
scheme.AIFTA
125/2022/NĐ-CP Effective (per source)
scheme.VKFTA
112/2022/NĐ-CP Effective (per source)
scheme.VCFTA
113/2022/NĐ-CP Effective (per source)
scheme.VN-EAEU
115/2022/NĐ-CP Effective (per source)
scheme.CPTPP
123/2022/NĐ-CP Effective (per source)
scheme.AHKFTA
116/2022/NĐ-CP Effective (per source)
scheme.EVFTA
117/2022/NĐ-CP Effective (per source)
scheme.UKVFTA
206/2025/NĐ-CP Effective (per source)
scheme.VN-LAO
131/2024/NĐ-CP Unverified
scheme.VIFTA
129/2022/NĐ-CP Effective (per source)
scheme.RCEP
181/2025/NĐ-CP Effective (per source)
VAT

Related HS codes

8707.90.19 Other
8707.90.21 For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)
8707.90.29 Other
8707.90.30 For vehicles of heading 87.05
8707.90.40 Driver's cabin for dumpers designed for off-highway use
8707.90.90 Other