Capítulo 87 · Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
8704.52.91
Refrigerated lorries (trucks)
- 8704 Motor vehicles for the transport of goods
- - Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:
- 8704.52 - - g.v.w. exceeding 5 tonnes:
- - - - g.v.w. exceeding 45 t:
- - - - - Completely Knocked Down:
- - - - - - Refrigerated lorries (trucks)
Xe có động cơ dùng để chở hàng / - Loại khác, kết hợp động cơ đốt trong kiểu piston đốt cháy bằng tia lửa điện và động cơ điện để tạo động lực: / - - Khối lượng toàn bộ theo thiết kế (SEN) trên 5 tấn: / - - - Khối lượng toàn bộ theo thiết kế (SEN) trên 45 tấn: / - - - - Dạng CKD (SEN): / - - - - - Ô tô tải đông lạnh (1)
Impuestos aplicables en 2026
Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)Aranceles preferenciales especiales (TLC) – 2026
| FTA | Arancel | Base de datos | Prueba de origen | Base jurídica | Estado |
|---|---|---|---|---|---|
| VN-LAO | 0% Más bajo publicado | Arancel consolidado BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| VN-CAM | Sin datos | Sin datos | S | 56/2026/NĐ-CP | Sin datos |
| VNCU | Sin datos | Sin datos | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Sin datos |
| AANZFTA | * no elegible | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | No elegible (*) |
| ACFTA | * no elegible | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | No elegible (*) |
| AHKFTA | * no elegible | Arancel consolidado BT2026 2026 |
AHK | 123/2022/NĐ-CP | No elegible (*) |
| AIFTA | * no elegible | Arancel consolidado BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | No elegible (*) |
| AJCEP | * no elegible | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | No elegible (*) |
| AKFTA | * no elegible | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | No elegible (*) |
| ATIGA | * no elegible | Arancel consolidado BT2026 2026 |
D | 126/2022/NĐ-CP | No elegible (*) |
| CPTPP | * no elegible | Arancel consolidado BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | No elegible (*) |
| EVFTA | * no elegible | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo B) AU |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo C) CN |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo D) JP |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo E) KR |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo F) NZ |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| UKVFTA | * no elegible | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | No elegible (*) |
| VCFTA | * no elegible | Arancel consolidado BT2026 2026 |
VC | 112/2022/NĐ-CP | No elegible (*) |
| VJEPA | * no elegible | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | No elegible (*) |
| VKFTA | * no elegible | Arancel consolidado BT2026 2026 |
VK | 125/2022/NĐ-CP | No elegible (*) |
| VN-EAEU | * no elegible | Arancel consolidado BT2026 2026 |
EAV | 113/2022/NĐ-CP | No elegible (*) |
| VIFTA | * no elegible | Arancel consolidado BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | No elegible (*) |
Que exista un arancel publicado no significa que las mercancías cumplan los requisitos. Se exigen las reglas de origen y una prueba de origen válida.
Ejecutar Smart Tariff Advisory Comparar TLC Calcular impuestos
Historial de aranceles / desgravación por año
De las hojas de las listas de TLC 2022–2027
| FTA | Periodos |
|---|---|
| ACFTA AC · fila 16651 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
|
| ATIGA AT · fila 16580 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
Regla específica por producto: RVC40 |
| AJCEP AJ · fila 16636 |
30/12/2022 - 31/3/2023* no elegible
01/4/2023 - 31/3/2024* no elegible
01/4/2024 - 31/3/2025* no elegible
01/4/2025 - 31/3/2026* no elegible
01/4/2026 - 31/3/2027* no elegible
01/4/2027 - 31/3/2028* no elegible
|
| VJEPA VJ · fila 16637 |
30/12/2022 - 31/3/2023* no elegible
01/4/2023 - 31/3/2024* no elegible
01/4/2024 - 31/3/2025* no elegible
01/4/2025 - 31/3/2026* no elegible
01/4/2026 - 31/3/2027* no elegible
01/4/2027 - 31/3/2028* no elegible
|
| AKFTA AK · fila 16638 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Arancel con exclusiones: * |
| AANZFTA AANZ · fila 16597 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Columna de arancel F (oculta): * |
| AIFTA AI · fila 16594 |
30/12/2022* no elegible
31/12/2022 - 30/12/2023* no elegible
31/12/2023 - 30/12/2024* no elegible
31/12/2024 - 31/12/2025* no elegible
01/01/2026 - 31/12/2026* no elegible
01/01/2027 - 31/12/2027* no elegible
|
| VKFTA VK · fila 16636 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| VCFTA VC · fila 16696 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| VN-EAEU EAV · fila 16672 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| AHKFTA AKH · fila 16673 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| EVFTA EV-NK · fila 16693 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| UKVFTA UKV · fila 16692 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| CPTPP CPTPP · fila 16675 |
(I) → 2021** no elegible
(II) → 2022** no elegible
(III) → 2023** no elegible
(IV) → 2024** no elegible
(V) → 2025** no elegible
(VI) → 2026** no elegible
(VII) → 2027** no elegible
Nota: * Mercancías remanufacturadas: HH tân trang thuộc QL của BGTVT (77/2023/NĐ-CP-PL3) Chỉ áp dụng đối với “ô tô” |
| RCEP A RCEPT-A · fila 16663 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP B B · fila 16663 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP C C · fila 16661 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP D D · fila 16660 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP E E · fila 16664 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP F F · fila 16663 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| VIFTA VI · fila 15610 |
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
Columna auxiliar J: 8 |
* Los periodos del CPTPP (I)–(VII) se asocian a años comparándolos con el BT2026 (datos DERIVADOS – verificar).
Asesoría y advertencias
Evaluación general (no se considera el origen). Ejecute Smart Tariff Advisory para una evaluación específica del origen.
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
- Descripción
- Item policy (source, Vietnamese): Chứng nhận chất lượng ATKT và BVMT trước TQ (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)
- Referencia jurídica
- 12/2022/TT-BGTVT, 62/2024/TT-BGTVT
- Acción recomendada
- Prepare inspection/certification filings under the cited instruments before clearance.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- Descripción
- Item policy (source, Vietnamese): HHNK phải chứng nhận trước khi thông quan (12/2022/TT-BGTVT PL1)
- Referencia jurídica
- 12/2022/TT-BGTVT
- Acción recomendada
- Read the referenced instruments.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Descripción
- Subheading 8704.52 has 39 lines; 8704.52.91 is distinguished from its siblings by: Refrigerated lorries (trucks).
- Datos relacionados
- 8704.52.11 Refrigerated lorries (trucks); 8704.52.19 Other; 8704.52.21 Refrigerated lorries (trucks); 8704.52.22 Refuse/garbage collection vehicles having a refuse compressing device; 8704.52.23 Tanker vehicles; bulk-cement lorries (trucks); 8704.52.24 Armoured cargo vehicles for transporting valuables
- Referencia jurídica
- 31/2022/TT-BTC
- Acción recomendada
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED HS-004 HS code introduced in the 2023 nomenclature
- Descripción
- 8704.52.91 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- Datos relacionados
- MOI: 8704.52.91
- Referencia jurídica
- 31/2022/TT-BTC
- Acción recomendada
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Descripción
- The VAT column shows "8/10".
- Referencia jurídica
- 181/2025/NĐ-CP
- Acción recomendada
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Estado de verificación
- No verificado – requiere comprobación
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Descripción
- The source file records no trade remedy for 8704.52.91. This does NOT mean there is no risk.
- Acción recomendada
- Check the MOIT Trade Remedies Authority database.
- Estado de verificación
- No verificado – requiere comprobación
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Descripción
- The MFN rate Theo hướng dẫn tại điểm b.5.3 và b.5.4 khoản 2.2 Chương 98 for 8704.52.91 was checked against BT2026 (cell BT2026!N17341), basis 26/2023/NĐ-CP.
- Referencia jurídica
- 26/2023/NĐ-CP
- Acción recomendada
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Estado de verificación
- Cotejado con el archivo arancelario de origen
Notas de capítulo
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…