Chapitre 87 · Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
8708.22.30
For vehicles of heading 87.02, 87.04 or 87.05
- 8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05
- - Other parts and accessories of bodies (including cabs):
- 8708.22 - - Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter:
- - - - For vehicles of heading 87.02, 87.04 or 87.05
Bộ phận và phụ kiện của xe có động cơ thuộc các nhóm từ 87.01 đến 87.05 / - Bộ phận và phụ kiện khác của thân xe (kể cả ca-bin): / - - Kính chắn gió phía trước (kính chắn gió), kính cửa phía sau và các kính cửa khác được mô tả tại Chú giải Phân nhóm 1 Chương này: / - - - Dùng cho xe thuộc nhóm 87.02, 87.04 hoặc 87.05
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 |
|---|---|---|---|---|---|
| AANZFTA | 0% Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| ACFTA | 0% (sauf ID, PH, CN) Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| VKFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Plus bas publié | Tarif consolidé BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| EVFTA | 1,8% | Tarif consolidé BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 1,8% | Tarif consolidé BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| AJCEP | 3% | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| VJEPA | 3% | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
15% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe B) AU |
15% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe D) JP |
15% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe E) KR |
15% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe F) NZ |
15% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| CPTPP | 0/1,8/0/1,8; M: 0/2,7/0/2,7 | Tarif consolidé BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Interprétation requise |
| VCFTA | 0 / 0 / 10 / 10 (plusieurs taux) | Tarif consolidé BT2026 2026 |
VC | 112/2022/NĐ-CP | Interprétation requise |
| VN-EAEU | * / * / 0 / 0 (plusieurs taux) | Tarif consolidé BT2026 2026 |
EAV | 113/2022/NĐ-CP | Interprétation requise |
| VIFTA | 0 / 0 / 6 / 6 (plusieurs taux) | Tarif consolidé BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Interprétation requise |
| 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 |
| AKFTA | 24% | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| 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 (*) |
| RCEP (Annexe C) CN |
* non éligible | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/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 16735 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: ID, PH, CN |
| ATIGA AT · ligne 16664 |
20220%
20230%
20240%
20250%
20260%
20270%
Règle spécifique au produit: RVC40 |
| AJCEP AJ · ligne 16720 |
30/12/2022 - 31/3/20233%
01/4/2023 - 31/3/20243%
01/4/2024 - 31/3/20253%
01/4/2025 - 31/3/20263%
01/4/2026 - 31/3/20273%
01/4/2027 - 31/3/20283%
|
| VJEPA VJ · ligne 16721 |
30/12/2022 - 31/3/20233%
01/4/2023 - 31/3/20243%
01/4/2024 - 31/3/20253%
01/4/2025 - 31/3/20263%
01/4/2026 - 31/3/20273%
01/4/2027 - 31/3/20283%
|
| AKFTA AK · ligne 16722 |
2022 - 2027 (một mức cho cả giai đoạn)24%
Taux avec exclusions: 24 |
| AANZFTA AANZ · ligne 16681 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0 |
| AIFTA AI · ligne 16678 |
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 16720 |
20223%
20231,5%
20240%
20250%
20260%
20270%
|
| VCFTA VC · ligne 16780 |
2022Aucune donnée
2023Aucune donnée
2024Aucune donnée
2025Aucune donnée
2026Aucune donnée
2027Aucune donnée
|
| VN-EAEU EAV · ligne 16756 |
2022Aucune donnée
2023Aucune donnée
2024Aucune donnée
2025Aucune donnée
2026Aucune donnée
2027Aucune donnée
|
| AHKFTA AKH · ligne 16757 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| EVFTA EV-NK · ligne 16777 |
20229,3%
20237,5%
20245,6%
20253,7%
20261,8%
20270%
Indicateur de modification (auxiliaire): X |
| UKVFTA UKV · ligne 16776 |
20229,3%
20237,5%
20245,6%
20253,7%
20261,8%
20270%
Indicateur de modification (auxiliaire): X |
| CPTPP CPTPP · ligne 16761 |
(I) → 2021*Aucune donnée
(II) → 2022*Aucune donnée
(III) → 2023*Aucune donnée
(IV) → 2024*Aucune donnée
(V) → 2025*Aucune donnée
(VI) → 2026*Aucune donnée
(VII) → 2027*Aucune donnée
Marchandises remanufacturées: 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 · ligne 16747 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| RCEP B B · ligne 16747 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| RCEP C C · ligne 16745 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| RCEP D D · ligne 16744 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| RCEP E E · ligne 16748 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| RCEP F F · ligne 16747 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| VIFTA VI · ligne 15690 |
2024Aucune donnée
2025Aucune donnée
2026Aucune donnée
2027Aucune donnée
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 sau TQ, trước khi đưa ra thị trường (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 FTA-013 FTA rate not lower than MFN
- Description
- RCEP (Annexe A) 15%, RCEP (Annexe B) 15%, RCEP (Annexe D) 15%, RCEP (Annexe E) 15%, RCEP (Annexe F) 15%, AKFTA 24%: the preferential rate is equal to or higher than the MFN rate (15%) in the source tariff – claiming the FTA brings no saving.
- Données liées
- MFN 15%
- Action recommandée
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 8708.22 has 3 lines; 8708.22.30 is distinguished from its siblings by: For vehicles of heading 87.02, 87.04 or 87.05.
- Données liées
- 8708.22.10 For vehicles of heading 87.01; 8708.22.20 For vehicles of heading 87.03
- 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 HS-004 HS code introduced in the 2023 nomenclature
- Description
- 8708.22.30 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- Données liées
- MOI: 8708.22.30
- Référence juridique
- 31/2022/TT-BTC
- Action recommandée
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- 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
- 8708.22.30 corresponds to Chapter 98 code 9849.34.24 (specific MFN: 0%). Applies only if Chapter 98 conditions are met.
- Données liées
- - - - - - - Loại khác
- 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
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
- Description
- 8708.22.30 corresponds to Chapter 98 code 9849.34.29 (specific MFN: 0%). Applies only if Chapter 98 conditions are met.
- Données liées
- - - - - - Loại khác
- 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 8708.22.30. 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 15% for 8708.22.30 was checked against BT2026 (cell BT2026!N17421), 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…