VN Tariff IntelligenceCodes SH, droits import-export, ALE et conseil tarifaire intelligent

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

8708.70.15

For vehicles of heading 87.01

  1. 8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05
  2. 8708.70 - Road wheels and parts and accessories thereof:
  3. - - Hub-caps:
  4. - - - For vehicles of heading 87.01

Bộ phận và phụ kiện của xe có động cơ thuộc các nhóm từ 87.01 đến 87.05 / - Cụm bánh xe và bộ phận và phụ kiện của chúng: / - - Ốp đầu trục bánh xe: / - - - Dùng cho xe thuộc nhóm 87.01

Unité: unit Niveau: Ligne à 8 chiffres Source: BT2026 ligne 17487 SOURCE

Taxes applicables en 2026

Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)
Droit d'importation ordinaire 22,5% 15/2023/QĐ-TTg · 15/07/2023
Préférentiel (NPF) 15% 26/2023/NĐ-CP · 15/07/2023
TVA 8 / 10 (plusieurs taux) 181/2025/NĐ-CP · 01/07/2025
Taxe spéciale de consommation Aucune donnée
Taxe environnementale Aucune donnée
Droit d'exportation Aucune donnée

Taux préférentiels spéciaux (ALE) – 2026

FTATauxBase des donnéesPreuve de l'origineBase juridiqueStatut
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) Plus bas publié Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AJCEP 0% Plus bas publié Tarif consolidé BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% (sauf KH, LA, MY, PH) Plus bas publié Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Ad valorem
ATIGA 0% Plus bas publié Tarif consolidé BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
VJEPA 0% Plus bas publié Tarif consolidé BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/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
CPTPP 4,9% · M: 7.3% Tarif consolidé BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
RCEP (Annexe A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 10% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe B)
AU
 10% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe F)
NZ
 10% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe C)
CN
 11,3% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 10,5% Tarif consolidé BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
AHKFTA 15% Tarif consolidé BT2026
2026		 AHK 123/2022/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
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
VCFTA 28% Tarif consolidé BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
AIFTA * non éligible Tarif consolidé BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/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
FTAPériodes
ACFTA
AC · ligne 16801
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: ID, PH
ATIGA
AT · ligne 16730
20220% 20230% 20240% 20250% 20260% 20270%
Règle spécifique au produit: RVC40
AJCEP
AJ · ligne 16786
30/12/2022 - 31/3/20232% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA
VJ · ligne 16787
30/12/2022 - 31/3/20230% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA
AK · ligne 16788
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: KH, LA, MY, PH Taux avec exclusions: 0(-KH, LA, MY, PH)
AANZFTA
AANZ · ligne 16747
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0
AIFTA
AI · ligne 16744
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 16786
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · ligne 16852
202228% 202328% 202428% 202528% 202628% 202728%
VN-EAEU
EAV · ligne 16828
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
AHKFTA
AKH · ligne 16823
202215% 202315% 202415% 202515% 202615% 202715%
EVFTA
EV-NK · ligne 16843
20229,3% 20237,5% 20245,6% 20253,7% 20261,8% 20270%
Indicateur de modification (auxiliaire): X
UKVFTA
UKV · ligne 16842
20229,3% 20237,5% 20245,6% 20253,7% 20261,8% 20270%
Indicateur de modification (auxiliaire): X
CPTPP
CPTPP · ligne 16878
(I) → 2021*17,1% (II) → 2022*14,7% (III) → 2023*12,2% (IV) → 2024*9,8% (V) → 2025*7,3% (VI) → 2026*4,9% (VII) → 2027*2,4%
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 16813
202214% 202313% 202412% 202511% 202610% 20279%
RCEP B
B · ligne 16813
202214% 202313% 202412% 202511% 202610% 20279%
RCEP C
C · ligne 16811
202214,3% 202313,5% 202412,8% 202512% 202611,3% 202710,5%
RCEP D
D · ligne 16810
202215% 202315% 202415% 202515% 202615% 202715%
RCEP E
E · ligne 16814
202215% 202315% 202415% 202515% 202615% 202715%
RCEP F
F · ligne 16813
202214% 202313% 202412% 202511% 202610% 20279%
VIFTA
VI · ligne 15764
202413,5% 202512% 202610,5% 20279%
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-009 CPTPP: separate "M:" rate
Description
The CPTPP cell "4,9; M: 7,3" has a general 4,9% and an "M:" 7.3% 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 "4,9; M: 7,3", the FTA schedule for period (VI) shows "4,9".
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 FTA-013 FTA rate not lower than MFN
Description
AHKFTA 15%, RCEP (Annexe D) 15%, RCEP (Annexe E) 15%, VCFTA 28%: 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 8708.70 has 18 lines; 8708.70.15 is distinguished from its siblings by: For vehicles of heading 87.01.
Données liées
8708.70.16 For vehicles of heading 87.03; 8708.70.17 For vehicles of subheading 8704.10; 8708.70.18 Other; 8708.70.19 Other; 8708.70.21 For vehicles of heading 87.01; 8708.70.22 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 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
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 8708.70.15. 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 8708.70.15 was checked against BT2026 (cell BT2026!N17487), 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…