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

8708.93.50

For vehicles of heading 87.01

  1. 8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05
  2. - Other parts and accessories:
  3. 8708.93 - - Clutches and parts thereof:
  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 / - Các bộ phận và phụ kiện khác: / - - Bộ ly hợp và các bộ phận của nó: / - - - Dùng cho xe thuộc nhóm 87.01

単位: unit レベル: 8桁の細分 出典: BT2026 行 17545 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, TH) 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
AKFTA 0% (除く BN, KH, LA, PH, TH) 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
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-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
CPTPP 4.9% · M: 7.3% BT2026 統合税率表
(VI)		 CPTPP 115/2022/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
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 10% 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
 10% 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
 10% 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
 11.3% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
AHKFTA 15% BT2026 統合税率表
2026		 AHK 123/2022/NĐ-CP 従価税
RCEP (附属書 D)
JP
 15% 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
 15% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/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
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（*）
VN-EAEU * 特恵対象外 BT2026 統合税率表
2026		 EAV 113/2022/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 16859
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: ID, PH, TH
ATIGA
AT · 行 16788
20220% 20230% 20240% 20250% 20260% 20270%
品目別規則: RVC40
AJCEP
AJ · 行 16844
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 · 行 16845
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 16850
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: BN, KH, LA, PH, TH 除外付き税率: 0(-BN, KH, LA, PH, TH)
AANZFTA
AANZ · 行 16805
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 16802
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 16848
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 16910
20225% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 16886
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
AHKFTA
AKH · 行 16881
202215% 202315% 202415% 202515% 202615% 202715%
EVFTA
EV-NK · 行 16901
20229.3% 20237.5% 20245.6% 20253.7% 20261.8% 20270%
変更フラグ（補助）: X
UKVFTA
UKV · 行 16900
20229.3% 20237.5% 20245.6% 20253.7% 20261.8% 20270%
変更フラグ（補助）: X
CPTPP
CPTPP · 行 16972
(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%
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 16871
202214% 202313% 202412% 202511% 202610% 20279%
RCEP B
B · 行 16871
202214% 202313% 202412% 202511% 202610% 20279%
RCEP C
C · 行 16869
202214.3% 202313.5% 202412.8% 202512% 202611.3% 202710.5%
RCEP D
D · 行 16868
202215% 202315% 202415% 202515% 202615% 202715%
RCEP E
E · 行 16872
202215% 202315% 202415% 202515% 202615% 202715%
RCEP F
F · 行 16871
202214% 202313% 202412% 202511% 202610% 20279%
VIFTA
VI · 行 15822
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 FTA-009 CPTPP: separate "M:" rate
説明
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).
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 "4,9; M: 7,3", the FTA schedule for period (VI) shows "4,9".
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
AHKFTA 15%, RCEP (附属書 D) 15%, RCEP (附属書 E) 15%: the preferential rate is equal to or higher than the MFN rate (15%) in the source tariff – claiming the FTA brings no saving.
関連データ
MFN 15%
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 8708.93 has 4 lines; 8708.93.50 is distinguished from its siblings by: For vehicles of heading 87.01.
関連データ
8708.93.60 For vehicles of heading 87.03; 8708.93.70 For vehicles of heading 87.04 or 87.05; 8708.93.90 Other
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 8708.93.50. 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 8708.93.50 was checked against BT2026 (cell BT2026!N17545), 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…