類 87 · Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
8708.99.63
For vehicles of heading 87.04
- 8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05
- - Other parts and accessories:
- 8708.99 - - Other:
- - - - For vehicles of heading 87.02, 87.03 or 87.04:
- - - - - Chassis frames or parts thereof:
- - - - - - For vehicles of heading 87.04
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: / - - Loại khác: / - - - Dùng cho xe thuộc nhóm 87.02, 87.03 hoặc 87.04: / - - - - Khung xe hoặc các bộ phận của chúng: / - - - - - Dùng cho xe thuộc nhóm 87.04
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 |
|---|---|---|---|---|---|
| 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 |
| 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 |
| 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 | 1.2% | BT2026 統合税率表 2026 |
EUR.1 | 116/2022/NĐ-CP | 従価税 |
| UKVFTA | 1.2% | BT2026 統合税率表 2026 |
EUR.1 | 117/2022/NĐ-CP | 従価税 |
| AKFTA | 5% | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/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 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 |
| VKFTA | 5% | BT2026 統合税率表 2026 |
VK | 125/2022/NĐ-CP | 従価税 |
| RCEP (附属書 D) JP |
5.5% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| VIFTA | 7% | BT2026 統合税率表 2026 |
Form VI (verify) | 131/2024/NĐ-CP | 従価税 |
| AHKFTA | 10% | BT2026 統合税率表 2026 |
AHK | 123/2022/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（*） |
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 16889 |
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: ID, PH, TH |
| ATIGA AT · 行 16818 |
20220%
20230%
20240%
20250%
20260%
20270%
品目別規則: RVC40 |
| AJCEP AJ · 行 16874 |
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 16875 |
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 16880 |
2022 - 2027 (một mức cho cả giai đoạn)5%
除外付き税率: 5 |
| AANZFTA AANZ · 行 16835 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0 |
| AIFTA AI · 行 16832 |
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 16878 |
20225%
20235%
20245%
20255%
20265%
20275%
GIC: GIC |
| VCFTA VC · 行 16940 |
20223%
20233%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 16916 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 16911 |
202210%
202310%
202410%
202510%
202610%
202710%
|
| EVFTA EV-NK · 行 16931 |
20226.2%
20235%
20243.7%
20252.5%
20261.2%
20270%
変更フラグ（補助）: X |
| UKVFTA UKV · 行 16930 |
20226.2%
20235%
20243.7%
20252.5%
20261.2%
20270%
変更フラグ（補助）: X |
| CPTPP CPTPP · 行 17030 |
(I) → 2021*1.6%
(II) → 2022*0.8%
(III) → 2023*0%
(IV) → 2024*0%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
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 16901 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP B B · 行 16901 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP C C · 行 16899 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP D D · 行 16898 |
20229.1%
20238.2%
20247.3%
20256.4%
20265.5%
20274.5%
|
| RCEP E E · 行 16902 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP F F · 行 16901 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| VIFTA VI · 行 15852 |
20249%
20258%
20267%
20276%
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 FTA-013 FTA rate not lower than MFN
- 説明
- AHKFTA 10%: the preferential rate is equal to or higher than the MFN rate (10%) in the source tariff – claiming the FTA brings no saving.
- 関連データ
- MFN 10%
- 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 8708.99 has 15 lines; 8708.99.63 is distinguished from its siblings by: For vehicles of heading 87.04.
- 関連データ
- 8708.99.11 Unassembled fuel tanks; engine brackets; 8708.99.19 Other; 8708.99.21 Fuel tanks; 8708.99.24 Lower half of the fuel tank; fuel caps; filler pipes; filler hose assembly; fuel tank bands; 8708.99.25 Other parts; 8708.99.30 Accelerator, brake or clutch pedals
- 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
- 8708.99.63 corresponds to Chapter 98 code 9849.35.89 (specific MFN: 0%). Applies only if Chapter 98 conditions are met.
- 関連データ
- - - - - - Dùng cho xe thuộc nhóm 87.04
- 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 8708.99.63. 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 10% for 8708.99.63 was checked against BT2026 (cell BT2026!N17575), 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…