Chapitre 87 · Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
8708.29.96
Interior trim fittings; mudguards
- 8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05
- - Other parts and accessories of bodies (including cabs):
- 8708.29 - - Other:
- - - - Other:
- - - - - For vehicles of heading 87.02 or 87.04:
- - - - - - Interior trim fittings; mudguards
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): / - - Loại khác: / - - - Loại khác: / - - - - Dùng cho xe thuộc nhóm 87.02 hoặc 87.04: / - - - - - Phụ kiện trang trí nội thất (SEN); chắn bùn
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 |
| VCFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Plus bas publié | Tarif consolidé BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| VIFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
Form VI (verify) | 131/2024/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 |
| VKFTA | 15% | Tarif consolidé BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| CPTPP | 0/1,8; M: 0/2,7 | Tarif consolidé BT2026 (VI) |
CPTPP | 115/2022/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 (*) |
| VN-EAEU | * non éligible | Tarif consolidé BT2026 2026 |
EAV | 113/2022/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 16752 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: ID, PH, CN |
| ATIGA AT · ligne 16681 |
20220%
20230%
20240%
20250%
20260%
20270%
Règle spécifique au produit: RVC40 |
| AJCEP AJ · ligne 16737 |
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 16738 |
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 16739 |
2022 - 2027 (một mức cho cả giai đoạn)24%
Taux avec exclusions: 24 |
| AANZFTA AANZ · ligne 16698 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0 |
| AIFTA AI · ligne 16695 |
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 16737 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| VCFTA VC · ligne 16803 |
20223%
20233%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · ligne 16779 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| AHKFTA AKH · ligne 16774 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| EVFTA EV-NK · ligne 16794 |
20229,3%
20237,5%
20245,6%
20253,7%
20261,8%
20270%
Indicateur de modification (auxiliaire): X |
| UKVFTA UKV · ligne 16793 |
20229,3%
20237,5%
20245,6%
20253,7%
20261,8%
20270%
Indicateur de modification (auxiliaire): X |
| CPTPP CPTPP · ligne 16793 |
(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 16764 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| RCEP B B · ligne 16764 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| RCEP C C · ligne 16762 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| RCEP D D · ligne 16761 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| RCEP E E · ligne 16765 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| RCEP F F · ligne 16764 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| VIFTA VI · ligne 15715 |
202410%
20255%
20260%
20270%
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 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%, VKFTA 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 8708.29 has 15 lines; 8708.29.96 is distinguished from its siblings by: Interior trim fittings; mudguards.
- Données liées
- 8708.29.11 For vehicles of heading 87.01; 8708.29.15 Door armrests for vehicles of heading 87.03; 8708.29.16 Other, for vehicles of heading 87.03; 8708.29.17 For vehicles of subheading 8704.10; 8708.29.18 For vehicles of heading 87.02 or other vehicles of heading 87.04; 8708.29.19 Other
- 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
- 8708.29.96 corresponds to Chapter 98 code 9849.34.22 (specific MFN: 0%). Applies only if Chapter 98 conditions are met.
- Données liées
- - - - - - - Phụ kiện trang trí nội thất; chắn bùn
- 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 8708.29.96. 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 8708.29.96 was checked against BT2026 (cell BT2026!N17438), 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…