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

8714.99.91

Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories

  1. 8714 Parts and accessories of vehicles of headings 87.11 to 87.13
  2. - Other:
  3. 8714.99 - - Other:
  4. - - - Other:
  5. - - - - Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories

Bộ phận và phụ kiện của xe thuộc các nhóm từ 87.11 đến 87.13 / - Loại khác: / - - Loại khác: / - - - Loại khác: / - - - - Tay lái, cọc lái, chắn bùn, tấm phản quang (1), giá đỡ, cáp điều khiển, giá hoặc vấu bắt đèn; phụ kiện khác (SEN)

Unité: kg/unit Niveau: Ligne à 8 chiffres Source: BT2026 ligne 17699 SOURCE

Taxes applicables en 2026

Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)
Droit d'importation ordinaire 67,5% 15/2023/QĐ-TTg · 15/07/2023
Préférentiel (NPF) 45% 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
ATIGA 0% Plus bas publié Tarif consolidé BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Plus bas publié Tarif consolidé BT2026
(VI)		 CPTPP 115/2022/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
AANZFTA 5% Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
AKFTA 5% Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Ad valorem
EVFTA 5,6% Tarif consolidé BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 5,6% Tarif consolidé BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
ACFTA 13% (sauf BN, ID, PH) Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AJCEP 45% Tarif consolidé BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
RCEP (Annexe A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 45% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe B)
AU
 45% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe C)
CN
 45% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe D)
JP
 45% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe E)
KR
 45% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe F)
NZ
 45% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VCFTA 45% Tarif consolidé BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
VJEPA 45% Tarif consolidé BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/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 (*)
VN-EAEU * non éligible Tarif consolidé BT2026
2026		 EAV 113/2022/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
FTAPériodes
ACFTA
AC · ligne 17019
2022 - 2027 (một mức cho cả giai đoạn)13%
Pays exclus: BN, ID, PH
ATIGA
AT · ligne 16948
20220% 20230% 20240% 20250% 20260% 20270%
Règle spécifique au produit: RVC40
AJCEP
AJ · ligne 17004
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 · ligne 17005
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 · ligne 17010
2022 - 2027 (một mức cho cả giai đoạn)5%
Taux avec exclusions: 5
AANZFTA
AANZ · ligne 16965
2022 - 2027 (một mức cho cả giai đoạn)5%
Colonne de taux F (masquée): 5
AIFTA
AI · ligne 16962
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 17008
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · ligne 17070
202245% 202345% 202445% 202545% 202645% 202745%
VN-EAEU
EAV · ligne 17046
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
AHKFTA
AKH · ligne 17041
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
EVFTA
EV-NK · ligne 17071
202228,1% 202322,5% 202416,8% 202511,2% 20265,6% 20270%
Indicateur de modification (auxiliaire): X
UKVFTA
UKV · ligne 17070
202228,1% 202322,5% 202416,8% 202511,2% 20265,6% 20270%
Indicateur de modification (auxiliaire): X
CPTPP
CPTPP · ligne 17164
(I) → 2021*22,5% (II) → 2022*16,8% (III) → 2023*11,2% (IV) → 2024*5,6% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · ligne 17033
202245% 202345% 202445% 202545% 202645% 202745%
RCEP B
B · ligne 17033
202245% 202345% 202445% 202545% 202645% 202745%
RCEP C
C · ligne 17031
202245% 202345% 202445% 202545% 202645% 202745%
RCEP D
D · ligne 17030
202245% 202345% 202445% 202545% 202645% 202745%
RCEP E
E · ligne 17034
202245% 202345% 202445% 202545% 202645% 202745%
RCEP F
F · ligne 17033
202245% 202345% 202445% 202545% 202645% 202745%
VIFTA
VI · ligne 15976
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.

ORANGE – HIGH RISK DOC-002 Licence / controlled list
Description
Item policy references a controlled list (source, Vietnamese): Phương tiện QSD cấp NK (08/2023/TT-BCT - PL1.II)
Référence juridique
08/2023/TT-BCT
Action recommandée
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
Statut de vérification
Texte cité dans la source ; validité non vérifiée
ORANGE – HIGH RISK DOC-002 Licence / controlled list
Description
Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
Référence juridique
08/2023/TT-BCT
Action recommandée
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
Statut de vérification
Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Description
AJCEP 45%, RCEP (Annexe A) 45%, RCEP (Annexe B) 45%, RCEP (Annexe C) 45%, RCEP (Annexe D) 45%, RCEP (Annexe E) 45%, RCEP (Annexe F) 45%, VCFTA 45%, VJEPA 45%: the preferential rate is equal to or higher than the MFN rate (45%) in the source tariff – claiming the FTA brings no saving.
Données liées
MFN 45%
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 8714.99 has 5 lines; 8714.99.91 is distinguished from its siblings by: Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories.
Données liées
8714.99.11 Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories; 8714.99.12 Chain wheels and cranks; other parts; 8714.99.93 Nipples for spokes; 8714.99.94 Chain wheels and cranks; other parts
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 8714.99.91. 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 45% for 8714.99.91 was checked against BT2026 (cell BT2026!N17699), 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…