Capítulo 87 · Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
8714.91.91
Parts for forks
- 8714 Parts and accessories of vehicles of headings 87.11 to 87.13
- - Other:
- 8714.91 - - Frames and forks, and parts thereof:
- - - - Other:
- - - - - Parts for forks
Bộ phận và phụ kiện của xe thuộc các nhóm từ 87.11 đến 87.13 / - Loại khác: / - - Khung xe và càng xe, và các bộ phận của chúng: / - - - Loại khác: / - - - - Bộ phận của càng xe đạp
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 |
|---|---|---|---|---|---|
| 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 |
| VN-LAO | 0% Más bajo publicado | Arancel consolidado BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| AANZFTA | 5% | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| EVFTA | 5% | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 5% | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| ACFTA | 13% (excepto BN, KH, ID, MM, PH) | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AKFTA | 40% | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
40% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo B) AU |
40% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo C) CN |
40% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo D) JP |
40% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo E) KR |
40% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo F) NZ |
40% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VKFTA | 40% | Arancel consolidado BT2026 2026 |
VK | 125/2022/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 | 41% | Arancel consolidado BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| AJCEP | 45% | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| VJEPA | 45% | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/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 (*) |
| 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 16997 |
2022 - 2027 (một mức cho cả giai đoạn)13%
Países excluidos: BN, KH, ID, MM, PH |
| ATIGA AT · fila 16926 |
20220%
20230%
20240%
20250%
20260%
20270%
Regla específica por producto: RVC40 |
| AJCEP AJ · fila 16982 |
30/12/2022 - 31/3/202345%
01/4/2023 - 31/3/202445%
01/4/2024 - 31/3/202545%
01/4/2025 - 31/3/202645%
01/4/2026 - 31/3/202745%
01/4/2027 - 31/3/202845%
|
| VJEPA VJ · fila 16983 |
30/12/2022 - 31/3/202345%
01/4/2023 - 31/3/202445%
01/4/2024 - 31/3/202545%
01/4/2025 - 31/3/202645%
01/4/2026 - 31/3/202745%
01/4/2027 - 31/3/202845%
|
| AKFTA AK · fila 16988 |
2022 - 2027 (một mức cho cả giai đoạn)40%
Arancel con exclusiones: 40 |
| AANZFTA AANZ · fila 16943 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Columna de arancel F (oculta): 5 |
| AIFTA AI · fila 16940 |
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 16986 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| VCFTA VC · fila 17048 |
202241%
202341%
202441%
202541%
202641%
202741%
|
| VN-EAEU EAV · fila 17024 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| AHKFTA AKH · fila 17019 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| EVFTA EV-NK · fila 17049 |
202225%
202320%
202415%
202510%
20265%
20270%
Indicador de cambio (auxiliar): X |
| UKVFTA UKV · fila 17048 |
202225%
202320%
202415%
202510%
20265%
20270%
Indicador de cambio (auxiliar): X |
| CPTPP CPTPP · fila 17142 |
(I) → 2021*20%
(II) → 2022*15%
(III) → 2023*10%
(IV) → 2024*5%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
|
| RCEP A RCEPT-A · fila 17011 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| RCEP B B · fila 17011 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| RCEP C C · fila 17009 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| RCEP D D · fila 17008 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| RCEP E E · fila 17012 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| RCEP F F · fila 17011 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| VIFTA VI · fila 15954 |
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.
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 FTA-013 FTA rate not lower than MFN
- Descripción
- AKFTA 40%, RCEP (Anexo A) 40%, RCEP (Anexo B) 40%, RCEP (Anexo C) 40%, RCEP (Anexo D) 40%, RCEP (Anexo E) 40%, RCEP (Anexo F) 40%, VKFTA 40%, VCFTA 41%, AJCEP 45%, VJEPA 45%: the preferential rate is equal to or higher than the MFN rate (40%) in the source tariff – claiming the FTA brings no saving.
- Datos relacionados
- MFN 40%
- 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 8714.91 has 3 lines; 8714.91.91 is distinguished from its siblings by: Parts for forks.
- Datos relacionados
- 8714.91.10 For bicycles of subheading 8712.00.20; 8714.91.99 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 "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 8714.91.91. 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 40% for 8714.91.91 was checked against BT2026 (cell BT2026!N17677), 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…