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

8708.92.90

Other

  1. 8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05
  2. - Other parts and accessories:
  3. 8708.92 - - Silencers (mufflers) and exhaust pipes; parts thereof:
  4. - - - Other

Bộ phận và phụ kiện của xe có động cơ thuộc các nhóm từ 87.01 đến 87.05 / - Các bộ phận và phụ kiện khác: / - - Ống xả và bộ giảm thanh; bộ phận của chúng: / - - - Loại khác

単位: unit レベル: 8桁の細分 出典: BT2026 行 17543 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 22.5% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 15% 26/2023/NĐ-CP · 2023/07/15
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% (除く ID, PH) 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
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
ATIGA 0% 公表最低税率 BT2026 統合税率表
2026		 D 126/2022/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
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
 7.5% 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
 7.5% 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
 7.5% 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
 7.5% 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
 7.5% 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
 8.2% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VIFTA 8.6% BT2026 統合税率表
2026		 Form VI (verify) 131/2024/NĐ-CP 従価税
AKFTA * / * / 5 (複数の税率) BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP 解釈が必要
CPTPP 0/2,7/0; M: 0/4/0 BT2026 統合税率表
(VI)		 CPTPP 115/2022/NĐ-CP 解釈が必要
VKFTA 15 / 15 / 5 (複数の税率) BT2026 統合税率表
2026		 VK 125/2022/NĐ-CP 解釈が必要
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（*）

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 16857
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: ID, PH
ATIGA
AT · 行 16786
20220% 20230% 20240% 20250% 20260% 20270%
品目別規則: RVC40
AJCEP
AJ · 行 16842
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 16843
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 16844
2022 - 2027 (một mức cho cả giai đoạn)データなし
AANZFTA
AANZ · 行 16803
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 16800
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 16842
2022データなし 2023データなし 2024データなし 2025データなし 2026データなし 2027データなし
VCFTA
VC · 行 16908
20223% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 16884
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 16879
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 16899
20229.3% 20237.5% 20245.6% 20253.7% 20261.8% 20270%
変更フラグ（補助）: X
UKVFTA
UKV · 行 16898
20229.3% 20237.5% 20245.6% 20253.7% 20261.8% 20270%
変更フラグ（補助）: X
CPTPP
CPTPP · 行 16966
(I) → 2021*データなし (II) → 2022*データなし (III) → 2023*データなし (IV) → 2024*データなし (V) → 2025*データなし (VI) → 2026*データなし (VII) → 2027*データなし
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 bốn bánh có gắn động cơ”
RCEP A
RCEPT-A · 行 16869
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP B
B · 行 16869
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP C
C · 行 16867
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP D
D · 行 16866
202213.6% 202312.3% 202410.9% 20259.5% 20268.2% 20276.8%
RCEP E
E · 行 16870
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP F
F · 行 16869
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
VIFTA
VI · 行 15820
202412.9% 202510.7% 20268.6% 20276.4%
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 HS-003 Classification Review Required – similar lines exist
説明
Subheading 8708.92 has 7 lines; 8708.92.90 is distinguished from its siblings by: Other.
関連データ
8708.92.10 For vehicles of heading 87.01; 8708.92.20 For vehicles of heading 87.03; 8708.92.51 Silencers (mufflers) and exhaust pipes; 8708.92.52 Parts; 8708.92.61 Silencers (mufflers) and exhaust pipes; 8708.92.62 Parts
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
8708.92.90 corresponds to Chapter 98 code 9849.35.49 (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 8708.92.90. 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 15% for 8708.92.90 was checked against BT2026 (cell BT2026!N17543), 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…