Chapter 87 · Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
8707.90.21
For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)
- 8707 Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05
- 8707.90 - Other:
- - - For vehicles of heading 87.02:
- - - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)
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 87.02: / - - - Dùng cho ô tô (bao gồm cả ô tô limousine kéo dài nhưng không bao gồm ô tô khách (1) (coaches, buses, minibuses) hoặc ô tô van)
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% (except BN, ID, PH) Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Lowest published | Consolidated BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Lowest published | Consolidated BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| EVFTA | 3.3% | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 3.3% | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| CPTPP | 5.4% · M: 8.1% | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
13.5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
13.5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
13.5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
13.5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
13.5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
14.7% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VKFTA | 20% | Consolidated BT2026 2026 |
VK | 125/2022/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 |
| VCFTA | 32% | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| AHKFTA | * not eligible | Consolidated BT2026 2026 |
AHK | 123/2022/NĐ-CP | Not eligible (*) |
| AIFTA | * not eligible | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Not eligible (*) |
| AJCEP | * not eligible | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Not eligible (*) |
| AKFTA | * not eligible | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Not eligible (*) |
| VJEPA | * not eligible | Consolidated BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Not eligible (*) |
| VN-EAEU | * not eligible | Consolidated BT2026 2026 |
EAV | 113/2022/NĐ-CP | Not eligible (*) |
| VIFTA | * not eligible | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/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 16720 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: BN, ID, PH |
| ATIGA AT · row 16649 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40 |
| AJCEP AJ · row 16705 |
30/12/2022 - 31/3/2023* not eligible
01/4/2023 - 31/3/2024* not eligible
01/4/2024 - 31/3/2025* not eligible
01/4/2025 - 31/3/2026* not eligible
01/4/2026 - 31/3/2027* not eligible
01/4/2027 - 31/3/2028* not eligible
|
| VJEPA VJ · row 16706 |
30/12/2022 - 31/3/2023* not eligible
01/4/2023 - 31/3/2024* not eligible
01/4/2024 - 31/3/2025* not eligible
01/4/2025 - 31/3/2026* not eligible
01/4/2026 - 31/3/2027* not eligible
01/4/2027 - 31/3/2028* not eligible
|
| AKFTA AK · row 16707 |
2022 - 2027 (một mức cho cả giai đoạn)* not eligible
Rate with exclusions: * |
| AANZFTA AANZ · row 16666 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0 |
| AIFTA AI · row 16663 |
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 16705 |
202220%
202320%
202420%
202520%
202620%
202720%
|
| VCFTA VC · row 16765 |
202232%
202332%
202432%
202532%
202632%
202732%
|
| VN-EAEU EAV · row 16741 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| AHKFTA AKH · row 16742 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 16762 |
202216.8%
202313.5%
202410.1%
20256.7%
20263.3%
20270%
Change flag (helper): X |
| UKVFTA UKV · row 16761 |
202216.8%
202313.5%
202410.1%
20256.7%
20263.3%
20270%
Change flag (helper): X |
| CPTPP CPTPP · row 16744 |
(I) → 2021*19%
(II) → 2022*16.3%
(III) → 2023*13.6%
(IV) → 2024*10.9%
(V) → 2025*8.1%
(VI) → 2026*5.4%
(VII) → 2027*2.7%
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 16732 |
202224.3%
202321.6%
202418.9%
202516.2%
202613.5%
202710.8%
|
| RCEP B B · row 16732 |
202224.3%
202321.6%
202418.9%
202516.2%
202613.5%
202710.8%
|
| RCEP C C · row 16730 |
202224.3%
202321.6%
202418.9%
202516.2%
202613.5%
202710.8%
|
| RCEP D D · row 16729 |
202224.5%
202322.1%
202419.6%
202517.2%
202614.7%
202712.3%
|
| RCEP E E · row 16733 |
202224.3%
202321.6%
202418.9%
202516.2%
202613.5%
202710.8%
|
| RCEP F F · row 16732 |
202224.3%
202321.6%
202418.9%
202516.2%
202613.5%
202710.8%
|
| VIFTA VI · row 15676 |
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
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 "5,4; M: 8,1" has a general 5.4% and an "M:" 8.1% 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 "5,4; M: 8,1", the FTA schedule for period (VI) shows "5,4".
- 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 FTA-013 FTA rate not lower than MFN
- Description
- VCFTA 32%: the preferential rate is equal to or higher than the MFN rate (27%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 27%
- Recommended action
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 8707.90 has 7 lines; 8707.90.21 is distinguished from its siblings by: For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans).
- Related data
- 8707.90.11 Driver's cabin for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29; 8707.90.19 Other; 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 8707.90.21. 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 27% for 8707.90.21 was checked against BT2026 (cell BT2026!N17407), 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…