VN Tariff IntelligenceHSコード・輸出入関税・FTA・スマート関税アドバイザリー

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

8701.95.90

Other

  1. 8701 Tractors (other than tractors of heading 87.09)
  2. - Other, of an engine power:
  3. 8701.95 - - Exceeding 130 kW:
  4. - - - Other

Xe kéo (trừ xe kéo thuộc nhóm 87.09) / - Loại khác, có công suất máy: / - - Trên 130 kW: / - - - Loại khác

単位: unit レベル: 8桁の細分 出典: BT2026 行 16311 原典

2026年に適用される税

出典：統合税率表BT2026（2026年4月5日更新）
通常輸入税 7.5% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 5% 144/2024/NĐ-CP · 2024/11/01
付加価値税 8 / 10 (複数の税率) 181/2025/NĐ-CP · 2025/07/01
特別消費税 データなし
環境保護税 データなし
輸出税 データなし

特別特恵（FTA）税率 – 2026年

FTA税率データ根拠原産地証明法的根拠状態
AANZFTA 0% 公表最低税率 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP 従価税
ACFTA 0% 公表最低税率 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP 従価税
AHKFTA 0% 公表最低税率 BT2026 統合税率表
2026		 AHK 123/2022/NĐ-CP 従価税
AJCEP 0% 公表最低税率 BT2026 統合税率表
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP 従価税
AKFTA 0% (除く MM) 公表最低税率 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP 従価税
ATIGA 0% 公表最低税率 BT2026 統合税率表
2026		 D 126/2022/NĐ-CP 従価税
CPTPP 0% 公表最低税率 BT2026 統合税率表
(VI)		 CPTPP 115/2022/NĐ-CP 従価税
VCFTA 0% 公表最低税率 BT2026 統合税率表
2026		 VC 112/2022/NĐ-CP 従価税
VJEPA 0% 公表最低税率 BT2026 統合税率表
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP 従価税
VKFTA 0% 公表最低税率 BT2026 統合税率表
2026		 VK 125/2022/NĐ-CP 従価税
VN-EAEU 0% 公表最低税率 BT2026 統合税率表
2026		 EAV 113/2022/NĐ-CP 従価税
VN-LAO 0% 公表最低税率 BT2026 統合税率表 S 206/2025/NĐ-CP 従価税
EVFTA 1.8% BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 1.8% BT2026 統合税率表
2026		 EUR.1 117/2022/NĐ-CP 従価税
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 3.3% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 B)
AU
 3.3% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 E)
KR
 3.3% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 F)
NZ
 3.3% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 D)
JP
 3.4% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
AIFTA 3.5% BT2026 統合税率表
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP 従価税
RCEP (附属書 C)
CN
 3.8% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VIFTA 2.9% BT2026 統合税率表
2026		 Form VI (verify) 131/2024/NĐ-CP 従価税
VN-CAM データなし データなし S 56/2026/NĐ-CP データなし
VNCU データなし データなし VNCB · Form VC (Cuba) 114/2022/NĐ-CP データなし

税率が公表されていても貨物が適格であるとは限りません。原産地規則を満たし、有効な原産地証明が必要です。

スマート関税アドバイザリーを実行 FTAを比較 税額を計算

税率の推移／年別の引き下げ

2022～2027年のFTA譲許表ワークシートから
FTA期間
ACFTA
AC · 行 15618
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 15547
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 15603
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%
VJEPA
VJ · 行 15604
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 · 行 15605
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: MM 除外付き税率: 0(-MM)
AANZFTA
AANZ · 行 15554
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 15561
30/12/20224% 31/12/2022 - 30/12/20233.5% 31/12/2023 - 30/12/20243.5% 31/12/2024 - 31/12/20253.5% 01/01/2026 - 31/12/20263.5% 01/01/2027 - 31/12/20273.5%
VKFTA
VK · 行 15601
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 15663
20220% 20230% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 15637
20221.4% 20230.9% 20240.5% 20250% 20260% 20270%
AHKFTA
AKH · 行 15640
20220% 20230% 20240% 20250% 20260% 20270%
EVFTA
EV-NK · 行 15646
20223.6% 20233.1% 20242.7% 20252.2% 20261.8% 20271.3%
変更フラグ（補助）: X
UKVFTA
UKV · 行 15645
20223.6% 20233.1% 20242.7% 20252.2% 20261.8% 20271.3%
変更フラグ（補助）: X
CPTPP
CPTPP · 行 15634
(I) → 2021*0% (II) → 2022*0% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · 行 15628
20224.7% 20234.3% 20244% 20253.7% 20263.3% 20273%
RCEP B
B · 行 15628
20224.7% 20234.3% 20244% 20253.7% 20263.3% 20273%
RCEP C
C · 行 15628
20224.8% 20234.5% 20244.3% 20254% 20263.8% 20273.5%
RCEP D
D · 行 15627
20224.7% 20234.4% 20244.1% 20253.8% 20263.4% 20273.1%
RCEP E
E · 行 15631
20224.7% 20234.3% 20244% 20253.7% 20263.3% 20273%
RCEP F
F · 行 15628
20224.7% 20234.3% 20244% 20253.7% 20263.3% 20273%
VIFTA
VI · 行 14580
20244.3% 20253.6% 20262.9% 20272.1%
補助列J: 8

* CPTPPの期間（I）～（VII）はBT2026との照合により年に対応付けています（派生データ – 要確認）。

アドバイザリーと警告

一般的な評価（原産国は考慮していません）。原産国別の評価にはスマート関税アドバイザリーを実行してください。

YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
説明
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)
法的根拠
12/2022/TT-BGTVT, 62/2024/TT-BGTVT
推奨アクション
Prepare inspection/certification filings under the cited instruments before clearance.
確認状況
原典で引用された文書。有効性は未確認
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
説明
Subheading 8701.95 has 2 lines; 8701.95.90 is distinguished from its siblings by: Other.
関連データ
8701.95.10 Agricultural tractors
法的根拠
31/2022/TT-BTC
推奨アクション
Verify the distinguishing features; consider an advance classification ruling if uncertain.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
説明
The VAT column shows "8/10".
法的根拠
181/2025/NĐ-CP
推奨アクション
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
確認状況
未確認 – 確認が必要
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
説明
8701.95.90 corresponds to Chapter 98 code 9844.10.90 (specific MFN: 0%). Applies only if Chapter 98 conditions are met.
関連データ
- - - Loại khác
法的根拠
26/2023/NĐ-CP
推奨アクション
Read the Chapter 98 conditions (Decree 26/2023/NĐ-CP as amended).
確認状況
未確認 – 確認が必要
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
説明
The source file records no trade remedy for 8701.95.90. This does NOT mean there is no risk.
推奨アクション
Check the MOIT Trade Remedies Authority database.
確認状況
未確認 – 確認が必要
GREEN – VERIFIED DQ-001 MFN rate present in the source
説明
The MFN rate 5% for 8701.95.90 was checked against BT2026 (cell BT2026!N16311), basis 144/2024/NĐ-CP.
法的根拠
144/2024/NĐ-CP
推奨アクション
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
確認状況
原典の税率ファイルと照合済み

類注

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…