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

8711.20.92

Mopeds or motorised bicycles

  1. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
  2. 8711.20 - With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
  3. - - Other:
  4. - - - Mopeds or motorised bicycles

Mô tô (kể cả xe gắn máy có bàn đạp (moped)) và xe đạp có gắn động cơ phụ trợ, có hoặc không có thùng xe bên cạnh; thùng xe có bánh (side-cars) / - Loại sử dụng động cơ đốt trong kiểu piston dung tích xi lanh trên 50 cc nhưng không quá 250 cc: / - - Loại khác: / - - - Xe gắn máy có bàn đạp (moped) hoặc xe đạp có động cơ

Unidad: unit Nivel: Línea de 8 dígitos Fuente: BT2026 fila 17611 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 105% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 70% 26/2023/NĐ-CP · 15/07/2023
IVA 10 / 8 (varios tipos) 174/2025/NĐ-CP - PL2 · 30/06/20025 (fecha no válida en la fuente, se conserva tal cual)
Impuesto especial al consumo 20% 66/2025/QH15 · 14/06/2025
Impuesto ambiental Sin datos
Derecho de exportación Sin datos

Nota sobre la reducción del IVA: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Xe mô tô hai bánh, xe mô tô ba bánh có dung tích xi lanh trên 125 cm3;

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
ATIGA 0% Más bajo publicado Arancel consolidado BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Más bajo publicado Arancel consolidado BT2026
(VI)		 CPTPP 115/2022/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
VN-LAO 0% Más bajo publicado Arancel consolidado BT2026 S 206/2025/NĐ-CP Ad valorem
ACFTA 45% (excepto BN, KH, ID, LA, MY, MM, PH, TH) Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AJCEP 50% Arancel consolidado BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
VIFTA 49% Arancel consolidado BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 70% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo B)
AU
 70% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
 70% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo D)
JP
 70% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo E)
KR
 70% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo F)
NZ
 70% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
EVFTA 9,3 / 27,2 (varios tipos) Arancel consolidado BT2026
2026		 EUR.1 116/2022/NĐ-CP Requiere interpretación
UKVFTA 9,3 / 27,2 (varios tipos) Arancel consolidado BT2026
2026		 EUR.1 117/2022/NĐ-CP Requiere interpretación
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
VKFTA 75% Arancel consolidado BT2026
2026		 VK 125/2022/NĐ-CP Ad valorem
VCFTA 87% Arancel consolidado BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
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 (*)
AKFTA * no elegible Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/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 16928
2022 - 2027 (một mức cho cả giai đoạn)45%
Países excluidos: BN, KH, ID, LA, MY, MM, PH, TH
ATIGA
AT · fila 16857
20220% 20230% 20240% 20250% 20260% 20270%
Regla específica por producto: RVC40
AJCEP
AJ · fila 16913
30/12/2022 - 31/3/202390% 01/4/2023 - 31/3/202450% 01/4/2024 - 31/3/202550% 01/4/2025 - 31/3/202650% 01/4/2026 - 31/3/202750% 01/4/2027 - 31/3/202850%
VJEPA
VJ · fila 16914
30/12/2022 - 31/3/202390% 01/4/2023 - 31/3/202490% 01/4/2024 - 31/3/202550% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA
AK · fila 16919
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Arancel con exclusiones: *
AANZFTA
AANZ · fila 16874
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0
AIFTA
AI · fila 16871
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 16917
202275% 202375% 202475% 202575% 202675% 202775%
VCFTA
VC · fila 16979
202287% 202387% 202487% 202587% 202687% 202787%
VN-EAEU
EAV · fila 16955
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
AHKFTA
AKH · fila 16950
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
EVFTA
EV-NK · fila 16978
2022Sin datos 2023Sin datos 2024Sin datos 2025Sin datos 2026Sin datos 2027Sin datos
UKVFTA
UKV · fila 16977
2022Sin datos 2023Sin datos 2024Sin datos 2025Sin datos 2026Sin datos 2027Sin datos
CPTPP
CPTPP · fila 17073
(I) → 2021*41,5% (II) → 2022*31,1% (III) → 2023*20,7% (IV) → 2024*10,3% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · fila 16940
202270% 202370% 202470% 202570% 202670% 202770%
RCEP B
B · fila 16940
202270% 202370% 202470% 202570% 202670% 202770%
RCEP C
C · fila 16938
202270% 202370% 202470% 202570% 202670% 202770%
RCEP D
D · fila 16937
202270% 202370% 202470% 202570% 202670% 202770%
RCEP E
E · fila 16941
202270% 202370% 202470% 202570% 202670% 202770%
RCEP F
F · fila 16940
202270% 202370% 202470% 202570% 202670% 202770%
VIFTA
VI · fila 15888
202463% 202556% 202649% 202742%
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.

ORANGE – HIGH RISK DOC-002 Licence / controlled list
Descripción
Item policy references a controlled list (source, Vietnamese): Phương tiện QSD cấp NK (08/2023/TT-BCT - PL1.II)
Referencia jurídica
08/2023/TT-BCT
Acción recomendada
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
Estado de verificación
Instrumento citado en la fuente; vigencia no verificada
ORANGE – HIGH RISK DOC-002 Licence / controlled list
Descripción
Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
Referencia jurídica
08/2023/TT-BCT
Acción recomendada
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
Estado de verificación
Instrumento citado en la fuente; vigencia no verificada
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): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
Referencia jurídica
23/2019/QĐ-TTg
Acción recomendada
Read the referenced instruments.
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 FTA-013 FTA rate not lower than MFN
Descripción
RCEP (Anexo A) 70%, RCEP (Anexo B) 70%, RCEP (Anexo C) 70%, RCEP (Anexo D) 70%, RCEP (Anexo E) 70%, RCEP (Anexo F) 70%, VKFTA 75%, VCFTA 87%: the preferential rate is equal to or higher than the MFN rate (70%) in the source tariff – claiming the FTA brings no saving.
Datos relacionados
MFN 70%
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 8711.20 has 14 lines; 8711.20.92 is distinguished from its siblings by: Mopeds or motorised bicycles.
Datos relacionados
8711.20.11 Motocross motorcycles; 8711.20.12 Mopeds or motorised bicycles; 8711.20.13 Pocket motorcycles; 8711.20.14 Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc; 8711.20.15 Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc; 8711.20.16 Other
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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Xe mô tô hai bánh, xe mô tô ba bánh có dung tích xi lanh trên 125 cm3;
Referencia jurídica
174/2025/NĐ-CP - PL2
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
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
Descripción
The excise column shows "20".
Referencia jurídica
66/2025/QH15
Acción recomendada
Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
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 8711.20.92. 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 70% for 8711.20.92 was checked against BT2026 (cell BT2026!N17611), 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…