Chapter 87 · Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
8708.80.92
For vehicles of heading 87.03
- 8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05
- 8708.80 - Suspension systems and parts thereof (including shock-absorbers):
- - - Parts:
- - - - For vehicles of heading 87.03
Bộ phận và phụ kiện của xe có động cơ thuộc các nhóm từ 87.01 đến 87.05 / - Hệ thống giảm chấn và bộ phận của nó (kể cả giảm sóc): / - - Bộ phận: / - - - Dùng cho xe thuộc nhóm 87.03
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 ID, PH, TH) 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 | 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 | 2.7% · M: 4% | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| AJCEP | 5% | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 5% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VJEPA | 5% | Consolidated BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VKFTA | 5% | Consolidated BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
5.5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| AHKFTA | 10% | Consolidated BT2026 2026 |
AHK | 123/2022/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 | 15% | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| AIFTA | * not eligible | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/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 16831 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: ID, PH, TH |
| ATIGA AT · row 16760 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40 |
| AJCEP AJ · row 16816 |
30/12/2022 - 31/3/20235%
01/4/2023 - 31/3/20245%
01/4/2024 - 31/3/20255%
01/4/2025 - 31/3/20265%
01/4/2026 - 31/3/20275%
01/4/2027 - 31/3/20285%
|
| VJEPA VJ · row 16817 |
30/12/2022 - 31/3/20235%
01/4/2023 - 31/3/20245%
01/4/2024 - 31/3/20255%
01/4/2025 - 31/3/20265%
01/4/2026 - 31/3/20275%
01/4/2027 - 31/3/20285%
|
| AKFTA AK · row 16818 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Rate with exclusions: 5 |
| AANZFTA AANZ · row 16777 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0 |
| AIFTA AI · row 16774 |
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 16816 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| VCFTA VC · row 16882 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| VN-EAEU EAV · row 16858 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| AHKFTA AKH · row 16853 |
202210%
202310%
202410%
202510%
202610%
202710%
|
| EVFTA EV-NK · row 16873 |
20226.2%
20235%
20243.7%
20252.5%
20261.2%
20270%
Change flag (helper): X |
| UKVFTA UKV · row 16872 |
20226.2%
20235%
20243.7%
20252.5%
20261.2%
20270%
Change flag (helper): X |
| CPTPP CPTPP · row 16930 |
(I) → 2021*9.5%
(II) → 2022*8.1%
(III) → 2023*6.8%
(IV) → 2024*5.4%
(V) → 2025*4%
(VI) → 2026*2.7%
(VII) → 2027*1.3%
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 16843 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP B B · row 16843 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP C C · row 16841 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP D D · row 16840 |
20229.1%
20238.2%
20247.3%
20256.4%
20265.5%
20274.5%
|
| RCEP E E · row 16844 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP F F · row 16843 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| VIFTA VI · row 15794 |
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 "2,7; M: 4" has a general 2.7% and an "M:" 4% 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 "2,7; M: 4", the FTA schedule for period (VI) shows "2,7".
- 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
- AHKFTA 10%, VCFTA 15%: the preferential rate is equal to or higher than the MFN rate (10%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 10%
- 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 8708.80 has 7 lines; 8708.80.92 is distinguished from its siblings by: For vehicles of heading 87.03.
- Related data
- 8708.80.15 For vehicles of heading 87.01; 8708.80.16 For vehicles of heading 87.03; 8708.80.17 For vehicles of subheading 8704.10 or heading 87.05; 8708.80.19 Other; 8708.80.91 For vehicles of heading 87.01; 8708.80.99 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
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
- Description
- 8708.80.92 corresponds to Chapter 98 code 9849.34.94 (specific MFN: 0%). Applies only if Chapter 98 conditions are met.
- Related data
- - - - - Dùng cho xe thuộc nhóm 87.03
- Legal reference
- 26/2023/NĐ-CP
- Recommended action
- Read the Chapter 98 conditions (Decree 26/2023/NĐ-CP as amended).
- 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 8708.80.92. 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 8708.80.92 was checked against BT2026 (cell BT2026!N17517), 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…