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

8711.20.14

Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc

  1. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
  2. 8711.20 - With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
  3. - - Completely Knocked Down:
  4. - - - Other motorcycles (with or without side-cars), including motor scooters:
  5. - - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc

Mô tô (kể cả xe gắn máy có bàn đạp (moped)) và xe đạp có gắn động cơ phụ trợ, có hoặc không có thùng xe bên cạnh; thùng xe có bánh (side-cars) / - Loại sử dụng động cơ đốt trong kiểu piston dung tích xi lanh trên 50 cc nhưng không quá 250 cc: / - - Dạng CKD (SEN): / - - - Xe mô tô khác (có hoặc không có thùng xe bên cạnh), kể cả xe scooter: / - - - - Dung tích xi lanh trên 150 cc nhưng không quá 200 cc

単位: unit レベル: 8桁の細分 出典: BT2026 行 17605 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 112.5% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 75% 26/2023/NĐ-CP · 2023/07/15
付加価値税 10 / 8 (複数の税率) 174/2025/NĐ-CP - PL2 · 30/06/20025 (原典の日付が無効なため、そのまま保持)
特別消費税 20% 66/2025/QH15 · 2025/06/14
環境保護税 データなし
輸出税 データなし

VAT減税に関する注記: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Xe mô tô hai bánh, xe mô tô ba bánh có dung tích xi lanh trên 125 cm3;

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
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
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-LAO 0% 公表最低税率 BT2026 統合税率表 S 206/2025/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
EVFTA 9.3% BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 9.3% BT2026 統合税率表
2026		 EUR.1 117/2022/NĐ-CP 従価税
ACFTA 45% (除く BN, KH, ID, LA, MY, MM, PH, TH) BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP 従価税
AJCEP 50% BT2026 統合税率表
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP 従価税
VIFTA 52.5% 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
 75% 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
 75% 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
 75% 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
 75% 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
 75% 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
 75% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VKFTA 75% BT2026 統合税率表
2026		 VK 125/2022/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
VCFTA 87% BT2026 統合税率表
2026		 VC 112/2022/NĐ-CP 従価税
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（*）
AKFTA * 特恵対象外 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/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 16922
2022 - 2027 (một mức cho cả giai đoạn)45%
除外国: BN, KH, ID, LA, MY, MM, PH, TH
ATIGA
AT · 行 16851
20220% 20230% 20240% 20250% 20260% 20270%
品目別規則: RVC40
AJCEP
AJ · 行 16907
30/12/2022 - 31/3/202390% 01/4/2023 - 31/3/202450% 01/4/2024 - 31/3/202550% 01/4/2025 - 31/3/202650% 01/4/2026 - 31/3/202750% 01/4/2027 - 31/3/202850%
VJEPA
VJ · 行 16908
30/12/2022 - 31/3/202390% 01/4/2023 - 31/3/202490% 01/4/2024 - 31/3/202550% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA
AK · 行 16913
2022 - 2027 (một mức cho cả giai đoạn)* 特恵対象外
除外付き税率: *
AANZFTA
AANZ · 行 16868
2022 - 2027 (một mức cho cả giai đoạn)5%
税率列F（非表示）: 5
AIFTA
AI · 行 16865
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 16911
202275% 202375% 202475% 202575% 202675% 202775%
VCFTA
VC · 行 16973
202287% 202387% 202487% 202587% 202687% 202787%
VN-EAEU
EAV · 行 16949
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 16944
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 16968
202246.8% 202337.5% 202428.1% 202518.7% 20269.3% 202720.4%
変更フラグ（補助）: X
UKVFTA
UKV · 行 16967
202246.8% 202337.5% 202428.1% 202518.7% 20269.3% 202720.4%
変更フラグ（補助）: X
CPTPP
CPTPP · 行 17067
(I) → 2021*41.5% (II) → 2022*31.1% (III) → 2023*20.7% (IV) → 2024*10.3% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · 行 16934
202275% 202375% 202475% 202575% 202675% 202775%
RCEP B
B · 行 16934
202275% 202375% 202475% 202575% 202675% 202775%
RCEP C
C · 行 16932
202275% 202375% 202475% 202575% 202675% 202775%
RCEP D
D · 行 16931
202275% 202375% 202475% 202575% 202675% 202775%
RCEP E
E · 行 16935
202275% 202375% 202475% 202575% 202675% 202775%
RCEP F
F · 行 16934
202275% 202375% 202475% 202575% 202675% 202775%
VIFTA
VI · 行 15882
202467.5% 202560% 202652.5% 202745%
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。

ORANGE – HIGH RISK DOC-002 Licence / controlled list
説明
Item policy references a controlled list (source, Vietnamese): Phương tiện QSD cấp NK (08/2023/TT-BCT - PL1.II)
法的根拠
08/2023/TT-BCT
推奨アクション
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
確認状況
原典で引用された文書。有効性は未確認
ORANGE – HIGH RISK DOC-002 Licence / controlled list
説明
Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
法的根拠
08/2023/TT-BCT
推奨アクション
Verify whether the goods require a licence or are prohibited/restricted under the cited 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-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-013 FTA rate not lower than MFN
説明
RCEP (附属書 A) 75%, RCEP (附属書 B) 75%, RCEP (附属書 C) 75%, RCEP (附属書 D) 75%, RCEP (附属書 E) 75%, RCEP (附属書 F) 75%, VKFTA 75%, VCFTA 87%: the preferential rate is equal to or higher than the MFN rate (75%) in the source tariff – claiming the FTA brings no saving.
関連データ
MFN 75%
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 8711.20 has 14 lines; 8711.20.14 is distinguished from its siblings by: Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc.
関連データ
8711.20.11 Motocross motorcycles; 8711.20.12 Mopeds or motorised bicycles; 8711.20.13 Pocket motorcycles; 8711.20.15 Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc; 8711.20.16 Other; 8711.20.19 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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Xe mô tô hai bánh, xe mô tô ba bánh có dung tích xi lanh trên 125 cm3;
法的根拠
174/2025/NĐ-CP - PL2
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
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
説明
The excise column shows "20".
法的根拠
66/2025/QH15
推奨アクション
Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
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 8711.20.14. 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 75% for 8711.20.14 was checked against BT2026 (cell BT2026!N17605), 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…