VN Tariff IntelligenceCódigos SA, aranceles de comercio exterior, TLC y asesoría arancelaria inteligente

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

8708.70.15

For vehicles of heading 87.01

  1. 8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05
  2. 8708.70 - Road wheels and parts and accessories thereof:
  3. - - Hub-caps:
  4. - - - 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 / - Cụm bánh xe và bộ phận và phụ kiện của chúng: / - - Ốp đầu trục bánh xe: / - - - Dùng cho xe thuộc nhóm 87.01

Unidad: unit Nivel: Línea de 8 dígitos Fuente: BT2026 fila 17487 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 22,5% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 15% 26/2023/NĐ-CP · 15/07/2023
IVA 8 / 10 (varios tipos) 181/2025/NĐ-CP · 01/07/2025
Impuesto especial al consumo Sin datos
Impuesto ambiental Sin datos
Derecho de exportación Sin datos

Aranceles preferenciales especiales (TLC) – 2026

FTAArancelBase de datosPrueba de origenBase jurídicaEstado
AANZFTA 0% Más bajo publicado Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
ACFTA 0% (excepto ID, PH) Más bajo publicado Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AJCEP 0% Más bajo publicado Arancel consolidado BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% (excepto KH, LA, MY, PH) Más bajo publicado Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Ad valorem
ATIGA 0% Más bajo publicado Arancel consolidado BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
VJEPA 0% Más bajo publicado Arancel consolidado BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP Ad valorem
VKFTA 0% Más bajo publicado Arancel consolidado BT2026
2026		 VK 125/2022/NĐ-CP Ad valorem
VN-LAO 0% Más bajo publicado Arancel consolidado BT2026 S 206/2025/NĐ-CP Ad valorem
EVFTA 1,8% Arancel consolidado BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 1,8% Arancel consolidado BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
CPTPP 4,9% · M: 7.3% Arancel consolidado BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 10% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo B)
AU
 10% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo F)
NZ
 10% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
 11,3% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 10,5% Arancel consolidado BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
AHKFTA 15% Arancel consolidado BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
RCEP (Anexo D)
JP
 15% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo E)
KR
 15% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/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
VCFTA 28% Arancel consolidado BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
AIFTA * no elegible Arancel consolidado BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP No elegible (*)
VN-EAEU * no elegible Arancel consolidado BT2026
2026		 EAV 113/2022/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
FTAPeriodos
ACFTA
AC · fila 16801
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: ID, PH
ATIGA
AT · fila 16730
20220% 20230% 20240% 20250% 20260% 20270%
Regla específica por producto: RVC40
AJCEP
AJ · fila 16786
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 · fila 16787
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 · fila 16788
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: KH, LA, MY, PH Arancel con exclusiones: 0(-KH, LA, MY, PH)
AANZFTA
AANZ · fila 16747
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0
AIFTA
AI · fila 16744
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 16786
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · fila 16852
202228% 202328% 202428% 202528% 202628% 202728%
VN-EAEU
EAV · fila 16828
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
AHKFTA
AKH · fila 16823
202215% 202315% 202415% 202515% 202615% 202715%
EVFTA
EV-NK · fila 16843
20229,3% 20237,5% 20245,6% 20253,7% 20261,8% 20270%
Indicador de cambio (auxiliar): X
UKVFTA
UKV · fila 16842
20229,3% 20237,5% 20245,6% 20253,7% 20261,8% 20270%
Indicador de cambio (auxiliar): X
CPTPP
CPTPP · fila 16878
(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%
Mercancías remanufacturadas: 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 · fila 16813
202214% 202313% 202412% 202511% 202610% 20279%
RCEP B
B · fila 16813
202214% 202313% 202412% 202511% 202610% 20279%
RCEP C
C · fila 16811
202214,3% 202313,5% 202412,8% 202512% 202611,3% 202710,5%
RCEP D
D · fila 16810
202215% 202315% 202415% 202515% 202615% 202715%
RCEP E
E · fila 16814
202215% 202315% 202415% 202515% 202615% 202715%
RCEP F
F · fila 16813
202214% 202313% 202412% 202511% 202610% 20279%
VIFTA
VI · fila 15764
202413,5% 202512% 202610,5% 20279%
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 sau TQ, trước khi đưa ra thị trường (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 FTA-009 CPTPP: separate "M:" rate
Descripción
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).
Referencia jurídica
115/2022/NĐ-CP
Acción recomendada
Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
Estado de verificación
No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
Descripción
CPTPP: consolidated BT2026 shows "4,9; M: 7,3", the FTA schedule for period (VI) shows "4,9".
Referencia jurídica
115/2022/NĐ-CP
Acción recomendada
Check the original Decree and amendments to determine the correct rate.
Estado de verificación
No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Descripción
AHKFTA 15%, RCEP (Anexo D) 15%, RCEP (Anexo E) 15%, VCFTA 28%: the preferential rate is equal to or higher than the MFN rate (15%) in the source tariff – claiming the FTA brings no saving.
Datos relacionados
MFN 15%
Acción recomendada
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
Estado de verificación
No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
Descripción
Subheading 8708.70 has 18 lines; 8708.70.15 is distinguished from its siblings by: For vehicles of heading 87.01.
Datos relacionados
8708.70.16 For vehicles of heading 87.03; 8708.70.17 For vehicles of subheading 8704.10; 8708.70.18 Other; 8708.70.19 Other; 8708.70.21 For vehicles of heading 87.01; 8708.70.22 For vehicles of heading 87.03
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 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 8708.70.15. 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 15% for 8708.70.15 was checked against BT2026 (cell BT2026!N17487), 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…