類 87 · Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
8702.10.71
Of a g.v.w. of at least 6 t but not exceeding 18 t
- 8702 Motor vehicles for the transport of ten or more persons, including the driver
- 8702.10 - With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
- - - Other:
- - - - Other, for the transport of 30 persons or more and specially designed for use in airports:
- - - - - Of a g.v.w. of at least 6 t but not exceeding 18 t
Xe có động cơ chở 10 người trở lên, kể cả lái xe / - Loại chỉ sử dụng động cơ đốt trong kiểu piston cháy do nén (diesel hoặc bán diesel): / - - Loại khác: / - - - Loại khác, chở từ 30 người trở lên và được thiết kế đặc biệt để sử dụng trong sân bay (SEN): / - - - - Khối lượng toàn bộ theo thiết kế (SEN) từ 6 tấn trở lên nhưng không quá 18 tấn
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）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 |
|---|---|---|---|---|---|
| AKFTA | 0% (除く KH, ID, MM, MY, PH) 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 |
| 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 |
| CPTPP | 1.2% · M: 1.6% | BT2026 統合税率表 (VI) |
CPTPP | 115/2022/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 |
| AANZFTA | 5% | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | 従価税 |
| ACFTA | 5% | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | 従価税 |
| AJCEP | 5% | BT2026 統合税率表 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | 従価税 |
| RCEP (附属書 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
5% | 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 |
5% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| RCEP (附属書 C) CN |
5% | 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 |
5% | 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 |
5% | 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 |
5% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| VJEPA | 5% | BT2026 統合税率表 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | 従価税 |
| VIFTA | 5% | 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 |
| AHKFTA | * 特恵対象外 | BT2026 統合税率表 2026 |
AHK | 123/2022/NĐ-CP | 特恵対象外（*） |
| AIFTA | * 特恵対象外 | BT2026 統合税率表 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | 特恵対象外（*） |
| VCFTA | * 特恵対象外 | BT2026 統合税率表 2026 |
VC | 112/2022/NĐ-CP | 特恵対象外（*） |
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。
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 15632 |
2022 - 2027 (một mức cho cả giai đoạn)5%
|
| ATIGA AT · 行 15561 |
20220%
20230%
20240%
20250%
20260%
20270%
品目別規則: RVC40 |
| AJCEP AJ · 行 15617 |
30/12/2022 - 31/3/20235%
01/4/2023 - 31/3/20245%
01/4/2024 - 31/3/20255%
01/4/2025 - 31/3/20265%
01/4/2026 - 31/3/20275%
01/4/2027 - 31/3/20285%
|
| VJEPA VJ · 行 15618 |
30/12/2022 - 31/3/20235%
01/4/2023 - 31/3/20245%
01/4/2024 - 31/3/20255%
01/4/2025 - 31/3/20265%
01/4/2026 - 31/3/20275%
01/4/2027 - 31/3/20285%
|
| AKFTA AK · 行 15619 |
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KH, ID, MM, MY, PH 除外付き税率: 0(-KH, ID, MM, MY, PH) |
| AANZFTA AANZ · 行 15568 |
2022 - 2027 (một mức cho cả giai đoạn)5%
税率列F（非表示）: 5 |
| AIFTA AI · 行 15575 |
30/12/2022* 特恵対象外
31/12/2022 - 30/12/2023* 特恵対象外
31/12/2023 - 30/12/2024* 特恵対象外
31/12/2024 - 31/12/2025* 特恵対象外
01/01/2026 - 31/12/2026* 特恵対象外
01/01/2027 - 31/12/2027* 特恵対象外
|
| VKFTA VK · 行 15615 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 15677 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| VN-EAEU EAV · 行 15651 |
20221.4%
20230.9%
20240.5%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 15654 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| EVFTA EV-NK · 行 15660 |
20223.6%
20233.1%
20242.7%
20252.2%
20261.8%
20271.3%
変更フラグ（補助）: X |
| UKVFTA UKV · 行 15659 |
20223.6%
20233.1%
20242.7%
20252.2%
20261.8%
20271.3%
変更フラグ（補助）: X |
| CPTPP CPTPP · 行 15648 |
(I) → 2021*3.3%
(II) → 2022*2.9%
(III) → 2023*2.5%
(IV) → 2024*2%
(V) → 2025*1.6%
(VI) → 2026*1.2%
(VII) → 2027*0.8%
再製造品: HH tân trang thuộc QL của BGTVT (77/2023/NĐ-CP-PL3) Chỉ áp dụng đối với “ô tô và xe chở người bốn bánh có gắn động cơ” |
| RCEP A RCEPT-A · 行 15642 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| RCEP B B · 行 15642 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| RCEP C C · 行 15642 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| RCEP D D · 行 15641 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| RCEP E E · 行 15645 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| RCEP F F · 行 15642 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| VIFTA VI · 行 14593 |
20245%
20255%
20265%
20275%
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 trước TQ (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 DOC-004 Other item policy
- 説明
- Item policy (source, Vietnamese): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
- 法的根拠
- 23/2019/QĐ-TTg
- 推奨アクション
- Read the referenced instruments.
- 確認状況
- 原典で引用された文書。有効性は未確認
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- 説明
- Item policy (source, Vietnamese): HHNK phải chứng nhận trước khi thông quan (12/2022/TT-BGTVT PL1)
- 法的根拠
- 12/2022/TT-BGTVT
- 推奨アクション
- Read the referenced instruments.
- 確認状況
- 原典で引用された文書。有効性は未確認
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- 説明
- The CPTPP cell "1,2; M: 1,6" has a general 1.2% and an "M:" 1.6% rate (commonly read as the Mexico schedule – verify).
- 法的根拠
- 115/2022/NĐ-CP
- 推奨アクション
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- 説明
- CPTPP: consolidated BT2026 shows "1,2; M: 1,6", the FTA schedule for period (VI) shows "1,2".
- 法的根拠
- 115/2022/NĐ-CP
- 推奨アクション
- Check the original Decree and amendments to determine the correct rate.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- 説明
- AANZFTA 5%, ACFTA 5%, AJCEP 5%, RCEP (附属書 A) 5%, RCEP (附属書 B) 5%, RCEP (附属書 C) 5%, RCEP (附属書 D) 5%, RCEP (附属書 E) 5%, RCEP (附属書 F) 5%, VJEPA 5%, VIFTA 5%: the preferential rate is equal to or higher than the MFN rate (5%) in the source tariff – claiming the FTA brings no saving.
- 関連データ
- MFN 5%
- 推奨アクション
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- 説明
- Subheading 8702.10 has 14 lines; 8702.10.71 is distinguished from its siblings by: Of a g.v.w. of at least 6 t but not exceeding 18 t.
- 関連データ
- 8702.10.10 Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans); 8702.10.41 Of a g.v.w. of at least 6 t but not exceeding 18 t; 8702.10.42 Of a g.v.w. exceeding 24 t; 8702.10.49 Other; 8702.10.50 Other; 8702.10.60 Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)
- 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
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- 説明
- The source file records no trade remedy for 8702.10.71. 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 8702.10.71 was checked against BT2026 (cell BT2026!N16324), basis 26/2023/NĐ-CP.
- 法的根拠
- 26/2023/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…