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

8708.29.11

For vehicles of heading 87.01

  1. 8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05
  2. - Other parts and accessories of bodies (including cabs):
  3. 8708.29 - - Other:
  4. - - - Components of door trim assemblies:
  5. - - - - For vehicles of heading 87.01

Bộ phận và phụ kiện của xe có động cơ thuộc các nhóm từ 87.01 đến 87.05 / - Bộ phận và phụ kiện khác của thân xe (kể cả ca-bin): / - - Loại khác: / - - - Các bộ phận của cửa xe: / - - - - Dùng cho xe thuộc nhóm 87.01

Unit: unit Level: 8-digit line Source: BT2026 row 17424 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 22.5% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 15% 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

FTARateData basisProof of originLegal basisStatus
AANZFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
ACFTA 0% (except ID, PH, CN) 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 BN, KH, MM, MY, PH) 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
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-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
VIFTA 0% Lowest published Consolidated BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
EVFTA 1.8% Consolidated BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 1.8% Consolidated BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
CPTPP 4.9% · M: 7.3% Consolidated BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 10% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 10% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 10% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 10% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 10.3% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/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
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 (*)
RCEP (Annex C)
CN
 * not eligible Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/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
FTAPeriods
ACFTA
AC · row 16738
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: ID, PH, CN
ATIGA
AT · row 16667
20220% 20230% 20240% 20250% 20260% 20270%
Product-specific rule: RVC40
AJCEP
AJ · row 16723
30/12/2022 - 31/3/20232% 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 16724
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 16725
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: BN, KH, MM, MY, PH Rate with exclusions: 0(-BN, KH, MM, MY, PH)
AANZFTA
AANZ · row 16684
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 16681
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 16723
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 16789
20225% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 16765
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · row 16760
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
EVFTA
EV-NK · row 16780
20229.3% 20237.5% 20245.6% 20253.7% 20261.8% 20270%
Change flag (helper): X
UKVFTA
UKV · row 16779
20229.3% 20237.5% 20245.6% 20253.7% 20261.8% 20270%
Change flag (helper): X
CPTPP
CPTPP · row 16770
(I) → 2021*17.1% (II) → 2022*14.7% (III) → 2023*12.2% (IV) → 2024*9.8% (V) → 2025*7.3% (VI) → 2026*4.9% (VII) → 2027*2.4%
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 16750
202214% 202313% 202412% 202511% 202610% 20279%
RCEP B
B · row 16750
202214% 202313% 202412% 202511% 202610% 20279%
RCEP C
C · row 16748
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP D
D · row 16747
202214.1% 202313.1% 202412.2% 202511.3% 202610.3% 20279.4%
RCEP E
E · row 16751
202214% 202313% 202412% 202511% 202610% 20279%
RCEP F
F · row 16750
202214% 202313% 202412% 202511% 202610% 20279%
VIFTA
VI · row 15701
202410% 20255% 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 FTA-009 CPTPP: separate "M:" rate
Description
The CPTPP cell "4,9; M: 7,3" has a general 4.9% and an "M:" 7.3% 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 "4,9; M: 7,3", the FTA schedule for period (VI) shows "4,9".
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 8708.29 has 15 lines; 8708.29.11 is distinguished from its siblings by: For vehicles of heading 87.01.
Related data
8708.29.15 Door armrests for vehicles of heading 87.03; 8708.29.16 Other, for vehicles of heading 87.03; 8708.29.17 For vehicles of subheading 8704.10; 8708.29.18 For vehicles of heading 87.02 or other vehicles of heading 87.04; 8708.29.19 Other; 8708.29.20 Parts of safety seat belts
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 8708.29.11. 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 15% for 8708.29.11 was checked against BT2026 (cell BT2026!N17424), 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…