Chapitre 87 · Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
8704.32.48
Other, of a g.v.w. exceeding 6 t but not exceeding 10 t
- 8704 Motor vehicles for the transport of goods
- - Other, with only spark-ignition internal combustion piston engine:
- 8704.32 - - g.v.w. exceeding 5 tonnes:
- - - - g.v.w. exceeding 6 t but not exceeding 20 t:
- - - - - Other:
- - - - - - Other, of a g.v.w. exceeding 6 t but not exceeding 10 t
Xe có động cơ dùng để chở hàng / - Loại khác, chỉ sử dụng động cơ đốt trong kiểu piston đốt cháy bằng tia lửa điện: / - - Khối lượng toàn bộ theo thiết kế (SEN) trên 5 tấn: / - - - Khối lượng toàn bộ theo thiết kế (SEN) trên 6 tấn nhưng không quá 20 tấn: / - - - - Loại khác: / - - - - - Loại khác, khối lượng toàn bộ theo thiết kế (SEN) trên 6 tấn nhưng không quá 10 tấn
Taxes applicables en 2026
Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)Taux préférentiels spéciaux (ALE) – 2026
| FTA | Taux | Base des données | Preuve de l'origine | Base juridique | Statut |
|---|---|---|---|---|---|
| ATIGA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| VN-EAEU | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
EAV | 113/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Plus bas publié | Tarif consolidé BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| CPTPP | 13,7% · M: 18.3% | Tarif consolidé BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 18,1% | Tarif consolidé BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 18,1% | Tarif consolidé BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| AANZFTA | 30% | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| ACFTA | 30% (sauf BN, ID, MY, MM, PH, CN) | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
50% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe B) AU |
50% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe F) NZ |
50% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VKFTA | 50% | Tarif consolidé BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-CAM | Aucune donnée | Aucune donnée | S | 56/2026/NĐ-CP | Aucune donnée |
| VNCU | Aucune donnée | Aucune donnée | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Aucune donnée |
| AHKFTA | * non éligible | Tarif consolidé BT2026 2026 |
AHK | 123/2022/NĐ-CP | Non éligible (*) |
| AIFTA | * non éligible | Tarif consolidé BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Non éligible (*) |
| AJCEP | * non éligible | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Non éligible (*) |
| AKFTA | * non éligible | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Non éligible (*) |
| RCEP (Annexe C) CN |
* non éligible | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Non éligible (*) |
| RCEP (Annexe D) JP |
* non éligible | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Non éligible (*) |
| RCEP (Annexe E) KR |
* non éligible | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Non éligible (*) |
| VCFTA | * non éligible | Tarif consolidé BT2026 2026 |
VC | 112/2022/NĐ-CP | Non éligible (*) |
| VJEPA | * non éligible | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Non éligible (*) |
| VIFTA | * non éligible | Tarif consolidé BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Non éligible (*) |
Un taux publié ne signifie pas que les marchandises sont éligibles. Le respect des règles d'origine et une preuve de l'origine valide sont requis.
Lancer le Smart Tariff Advisory Comparer les ALE Calculer les taxes
Historique des taux / démantèlement par année
D'après les feuilles des listes ALE 2022–2027
| FTA | Périodes |
|---|---|
| ACFTA AC · ligne 16480 |
2022 - 2027 (một mức cho cả giai đoạn)30%
Pays exclus: BN, ID, MY, MM, PH, CN |
| ATIGA AT · ligne 16409 |
20220%
20230%
20240%
20250%
20260%
20270%
Règle spécifique au produit: RVC40 |
| AJCEP AJ · ligne 16465 |
30/12/2022 - 31/3/2023* non éligible
01/4/2023 - 31/3/2024* non éligible
01/4/2024 - 31/3/2025* non éligible
01/4/2025 - 31/3/2026* non éligible
01/4/2026 - 31/3/2027* non éligible
01/4/2027 - 31/3/2028* non éligible
|
| VJEPA VJ · ligne 16466 |
30/12/2022 - 31/3/2023* non éligible
01/4/2023 - 31/3/2024* non éligible
01/4/2024 - 31/3/2025* non éligible
01/4/2025 - 31/3/2026* non éligible
01/4/2026 - 31/3/2027* non éligible
01/4/2027 - 31/3/2028* non éligible
|
| AKFTA AK · ligne 16467 |
2022 - 2027 (một mức cho cả giai đoạn)* non éligible
Taux avec exclusions: * |
| AANZFTA AANZ · ligne 16426 |
2022 - 2027 (một mức cho cả giai đoạn)30%
Colonne de taux F (masquée): 30 |
| AIFTA AI · ligne 16423 |
30/12/2022* non éligible
31/12/2022 - 30/12/2023* non éligible
31/12/2023 - 30/12/2024* non éligible
31/12/2024 - 31/12/2025* non éligible
01/01/2026 - 31/12/2026* non éligible
01/01/2027 - 31/12/2027* non éligible
|
| VKFTA VK · ligne 16463 |
202250%
202350%
202450%
202550%
202650%
202750%
|
| VCFTA VC · ligne 16525 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| VN-EAEU EAV · ligne 16499 |
202213,6%
20239,1%
20244,5%
20250%
20260%
20270%
|
| AHKFTA AKH · ligne 16502 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| EVFTA EV-NK · ligne 16520 |
202236,3%
202331,8%
202427,2%
202522,7%
202618,1%
202713,6%
Indicateur de modification (auxiliaire): X |
| UKVFTA UKV · ligne 16519 |
202236,3%
202331,8%
202427,2%
202522,7%
202618,1%
202713,6%
Indicateur de modification (auxiliaire): X |
| CPTPP CPTPP · ligne 16504 |
(I) → 2021*36,6%
(II) → 2022*32%
(III) → 2023*27,5%
(IV) → 2024*22,9%
(V) → 2025*18,3%
(VI) → 2026*13,7%
(VII) → 2027*9,1%
Marchandises remanufacturées: HH tân trang thuộc QL của BGTVT (77/2023/NĐ-CP-PL3) Chỉ áp dụng đối với “ô tô” |
| RCEP A RCEPT-A · ligne 16490 |
202250%
202350%
202450%
202550%
202650%
202750%
|
| RCEP B B · ligne 16490 |
202250%
202350%
202450%
202550%
202650%
202750%
|
| RCEP C C · ligne 16490 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| RCEP D D · ligne 16489 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| RCEP E E · ligne 16493 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| RCEP F F · ligne 16490 |
202250%
202350%
202450%
202550%
202650%
202750%
|
| VIFTA VI · ligne 15439 |
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
Colonne auxiliaire J: 8 |
* Les périodes CPTPP (I)–(VII) sont rattachées à des années par comparaison avec le BT2026 (données DÉRIVÉES – à vérifier).
Conseils et avertissements
Évaluation générale (origine non prise en compte). Lancez le Smart Tariff Advisory pour une évaluation propre à une origine.
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
- Description
- Item policy (source, Vietnamese): Chứng nhận chất lượng ATKT và BVMT trước TQ (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)
- Référence juridique
- 12/2022/TT-BGTVT, 62/2024/TT-BGTVT
- Action recommandée
- Prepare inspection/certification filings under the cited instruments before clearance.
- Statut de vérification
- Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- Description
- Item policy (source, Vietnamese): HHNK phải chứng nhận trước khi thông quan (12/2022/TT-BGTVT PL1)
- Référence juridique
- 12/2022/TT-BGTVT
- Action recommandée
- Read the referenced instruments.
- Statut de vérification
- Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- Description
- The CPTPP cell "13,7; M: 18,3" has a general 13,7% and an "M:" 18.3% rate (commonly read as the Mexico schedule – verify).
- Référence juridique
- 115/2022/NĐ-CP
- Action recommandée
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Description
- CPTPP: consolidated BT2026 shows "13,7; M: 18,3", the FTA schedule for period (VI) shows "13,7".
- Référence juridique
- 115/2022/NĐ-CP
- Action recommandée
- Check the original Decree and amendments to determine the correct rate.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 8704.32 has 43 lines; 8704.32.48 is distinguished from its siblings by: Other, of a g.v.w. exceeding 6 t but not exceeding 10 t.
- Données liées
- 8704.32.11 Refrigerated lorries (trucks); 8704.32.19 Other; 8704.32.21 Refrigerated lorries (trucks); 8704.32.22 Refuse/garbage collection vehicles having a refuse compressing device; 8704.32.23 Tanker vehicles; bulk-cement lorries (trucks); 8704.32.24 Armoured cargo vehicles for transporting valuables
- Référence juridique
- 31/2022/TT-BTC
- Action recommandée
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "8/10".
- Référence juridique
- 181/2025/NĐ-CP
- Action recommandée
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Statut de vérification
- Non vérifié – contrôle nécessaire
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
- Description
- 8704.32.48 corresponds to Chapter 98 code 9832.90.00 (specific MFN: 15%). Applies only if Chapter 98 conditions are met.
- Données liées
- - Loại có động cơ đốt trong kiểu piston đốt cháy bằng tia lửa điện
- Référence juridique
- 26/2023/NĐ-CP
- Action recommandée
- Read the Chapter 98 conditions (Decree 26/2023/NĐ-CP as amended).
- Statut de vérification
- Non vérifié – contrôle nécessaire
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 8704.32.48. This does NOT mean there is no risk.
- Action recommandée
- Check the MOIT Trade Remedies Authority database.
- Statut de vérification
- Non vérifié – contrôle nécessaire
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 70% for 8704.32.48 was checked against BT2026 (cell BT2026!N17170), basis 26/2023/NĐ-CP.
- Référence juridique
- 26/2023/NĐ-CP
- Action recommandée
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Statut de vérification
- Vérifié par rapport au fichier tarifaire source
Notes de chapitre
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…