HVAC · Cooling & air conditioning
Air conditioners
명칭: Máy điều hòa không khí · Air conditioners 자문
Air conditioners above 24,000 up to 90,000 BTU attract 10% excise tax (Law 66/2025/QH15).
가능한 HS 코드
HS 코드는 상품명만으로 확정되지 않습니다. 공식 분류는 실제 특성, 주 및 6개 통칙에 따릅니다.
제품–HS 매핑
| HS 접두사 | 비고 | 신뢰도 | 검토 | 출처 |
|---|---|---|---|---|
| 8415 | Máy điều hòa không khí | 높음 | 미검토 | Editorial mapping from HS 2022/AHTN 2022 heading texts (Viet Nam nomenclature, TT 31/2022/TT-BTC) |
세번(40) – 2026년 세율
| HS 코드 | 설명 | 일반 수입세 | MFN | VAT | |
|---|---|---|---|---|---|
| 8415.10.20 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split-system”: / - - Of a cooling capacity not exceeding 21.10 kW | 45% | 30% | 10 / 8 (여러 세율) | 자문 |
| 8415.10.30 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split-system”: / - - Of a cooling capacity exceeding 21.10 kW but not exceeding 26.38 kW | 45% | 30% | 10 / 8 (여러 세율) | 자문 |
| 8415.10.90 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split-system”: / - - Other | 30% | 20% | 10 / 8 (여러 세율) | 자문 |
| 8415.20.10 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Of a kind used for persons, in motor vehicles: / - - Of a cooling capacity not exceeding 26.38 kW | 37.5% | 25% | 10 / 8 (여러 세율) | 자문 |
| 8415.20.90 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Of a kind used for persons, in motor vehicles: / - - Other | 25.5% | 17% | 10 / 8 (여러 세율) | 자문 |
| 8415.81.11 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Incorporating a refrigerating unit and a valve for reversal of the cooling/ heat cycle (reversible heat pumps): / - - - Of a kind used in aircraft: / - - - - Of a cooling capacity not exceeding 21.10 kW | 5% | 0% | 10 / 8 (여러 세율) | 자문 |
| 8415.81.12 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Incorporating a refrigerating unit and a valve for reversal of the cooling/ heat cycle (reversible heat pumps): / - - - Of a kind used in aircraft: / - - - - Of a cooling capacity exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min | 5% | 0% | 10 / 8 (여러 세율) | 자문 |
| 8415.81.19 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Incorporating a refrigerating unit and a valve for reversal of the cooling/ heat cycle (reversible heat pumps): / - - - Of a kind used in aircraft: / - - - - Other | 5% | 0% | 10 / 8 (여러 세율) | 자문 |
| 8415.81.21 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Incorporating a refrigerating unit and a valve for reversal of the cooling/ heat cycle (reversible heat pumps): / - - - Of a kind used in railway rolling stock: / - - - - Of a cooling capacity not exceeding 26.38 kW | 37.5% | 25% | 10 / 8 (여러 세율) | 자문 |
| 8415.81.29 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Incorporating a refrigerating unit and a valve for reversal of the cooling/ heat cycle (reversible heat pumps): / - - - Of a kind used in railway rolling stock: / - - - - Other | 25.5% | 17% | 10 / 8 (여러 세율) | 자문 |
| 8415.81.31 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Incorporating a refrigerating unit and a valve for reversal of the cooling/ heat cycle (reversible heat pumps): / - - - Of a kind used in motor vehicles (other than those of subheading 8415.20): / - - - - Of a cooling capacity not exceeding 26.38 kW | 37.5% | 25% | 10 / 8 (여러 세율) | 자문 |
| 8415.81.39 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Incorporating a refrigerating unit and a valve for reversal of the cooling/ heat cycle (reversible heat pumps): / - - - Of a kind used in motor vehicles (other than those of subheading 8415.20): / - - - - Other | 25.5% | 17% | 10 / 8 (여러 세율) | 자문 |
| 8415.81.95 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Incorporating a refrigerating unit and a valve for reversal of the cooling/ heat cycle (reversible heat pumps): / - - - Other: / - - - - Of a cooling capacity exceeding 21.10 kW but not exceeding 26.38 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min | 25.5% | 17% | 10 / 8 (여러 세율) | 자문 |
| 8415.81.96 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Incorporating a refrigerating unit and a valve for reversal of the cooling/ heat cycle (reversible heat pumps): / - - - Other: / - - - - Of a cooling capacity exceeding 26.38 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min | 25.5% | 17% | 10 / 8 (여러 세율) | 자문 |
| 8415.81.97 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Incorporating a refrigerating unit and a valve for reversal of the cooling/ heat cycle (reversible heat pumps): / - - - Other: / - - - - Other: / - - - - - Of a cooling capacity not exceeding 21.10 kW | 37.5% | 25% | 10 / 8 (여러 세율) | 자문 |
| 8415.81.98 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Incorporating a refrigerating unit and a valve for reversal of the cooling/ heat cycle (reversible heat pumps): / - - - Other: / - - - - Other: / - - - - - Of a cooling capacity exceeding 21.10 kW but not exceeding 26.38 kW | 37.5% | 25% | 10 / 8 (여러 세율) | 자문 |
| 8415.81.99 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Incorporating a refrigerating unit and a valve for reversal of the cooling/ heat cycle (reversible heat pumps): / - - - Other: / - - - - Other: / - - - - - Other | 30% | 20% | 10 / 8 (여러 세율) | 자문 |
| 8415.82.11 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Other, incorporating a refrigerating unit: / - - - Of a kind used in aircraft: / - - - - Of a cooling capacity exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min | 5% | 0% | 10 / 8 (여러 세율) | 자문 |
| 8415.82.19 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Other, incorporating a refrigerating unit: / - - - Of a kind used in aircraft: / - - - - Other | 5% | 0% | 10 / 8 (여러 세율) | 자문 |
| 8415.82.21 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Other, incorporating a refrigerating unit: / - - - Of a kind used in railway rolling stock: / - - - - Of a cooling capacity not exceeding 26.38 kW | 40.5% | 27% | 10 / 8 (여러 세율) | 자문 |
| 8415.82.29 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Other, incorporating a refrigerating unit: / - - - Of a kind used in railway rolling stock: / - - - - Other | 22.5% | 15% | 10 / 8 (여러 세율) | 자문 |
| 8415.82.31 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Other, incorporating a refrigerating unit: / - - - Of a kind used in motor vehicles (other than those of subheading 8415.20): / - - - - Of a cooling capacity not exceeding 26.38 kW | 40.5% | 27% | 10 / 8 (여러 세율) | 자문 |
| 8415.82.39 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Other, incorporating a refrigerating unit: / - - - Of a kind used in motor vehicles (other than those of subheading 8415.20): / - - - - Other | 22.5% | 15% | 10 / 8 (여러 세율) | 자문 |
| 8415.82.91 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Other, incorporating a refrigerating unit: / - - - Other: / - - - - Of a cooling capacity not exceeding 26.38 kW | 40.5% | 27% | 10 / 8 (여러 세율) | 자문 |
| 8415.82.99 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Other, incorporating a refrigerating unit: / - - - Other: / - - - - Other | 22.5% | 15% | 10 / 8 (여러 세율) | 자문 |
| 8415.83.11 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Not incorporating a refrigerating unit: / - - - Of a kind used in aircraft: / - - - - Of a cooling capacity exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min | 5% | 0% | 10 / 8 (여러 세율) | 자문 |
| 8415.83.19 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Not incorporating a refrigerating unit: / - - - Of a kind used in aircraft: / - - - - Other | 5% | 0% | 10 / 8 (여러 세율) | 자문 |
| 8415.83.21 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Not incorporating a refrigerating unit: / - - - Of a kind used in railway rolling stock: / - - - - Of a cooling capacity not exceeding 26.38 kW | 37.5% | 25% | 10 / 8 (여러 세율) | 자문 |
| 8415.83.29 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Not incorporating a refrigerating unit: / - - - Of a kind used in railway rolling stock: / - - - - Other | 25.5% | 17% | 10 / 8 (여러 세율) | 자문 |
| 8415.83.31 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Not incorporating a refrigerating unit: / - - - Of a kind used in motor vehicles (other than those of subheading 8415.20): / - - - - Of a cooling capacity not exceeding 26.38 kW | 37.5% | 25% | 10 / 8 (여러 세율) | 자문 |
| 8415.83.39 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Not incorporating a refrigerating unit: / - - - Of a kind used in motor vehicles (other than those of subheading 8415.20): / - - - - Other | 25.5% | 17% | 10 / 8 (여러 세율) | 자문 |
| 8415.83.91 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Not incorporating a refrigerating unit: / - - - Other: / - - - - Of a cooling capacity not exceeding 26.38 kW | 37.5% | 25% | 10 / 8 (여러 세율) | 자문 |
| 8415.83.99 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Other: / - - Not incorporating a refrigerating unit: / - - - Other: / - - - - Other | 25.5% | 17% | 10 / 8 (여러 세율) | 자문 |
| 8415.90.13 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Parts: / - - Of machines with a cooling capacity not exceeding 21.10 kW: / - - - Of a kind used in aircraft or railway rolling stock | 5% | 0% | 8 / 10 (여러 세율) | 자문 |
| 8415.90.14 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Parts: / - - Of machines with a cooling capacity not exceeding 21.10 kW: / - - - Evaporators or condensers for air conditioning machines for motor vehicles | 7.5% | 5% | 8 / 10 (여러 세율) | 자문 |
| 8415.90.15 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Parts: / - - Of machines with a cooling capacity not exceeding 21.10 kW: / - - - Chassis, welded and painted, other than of subheading 8415.90.13 | 4.5% | 3% | 8 / 10 (여러 세율) | 자문 |
| 8415.90.19 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Parts: / - - Of machines with a cooling capacity not exceeding 21.10 kW: / - - - Other | 4.5% | 3% | 8 / 10 (여러 세율) | 자문 |
| 8415.90.24 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Parts: / - - Of machines with a cooling capacity exceeding 21.10 kW but not exceeding 26.38 kW: / - - - With an air flow rate of each evaporator unit exceeding 67.96 m³/min: / - - - - Of a kind used in aircraft or railway rolling stock | 5% | 0% | 8 / 10 (여러 세율) | 자문 |
| 8415.90.25 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Parts: / - - Of machines with a cooling capacity exceeding 21.10 kW but not exceeding 26.38 kW: / - - - With an air flow rate of each evaporator unit exceeding 67.96 m³/min: / - - - - Other | 4.5% | 3% | 8 / 10 (여러 세율) | 자문 |
| 8415.90.26 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated / - Parts: / - - Of machines with a cooling capacity exceeding 21.10 kW but not exceeding 26.38 kW: / - - - Other: / - - - - Of a kind used in aircraft or railway rolling stock | 5% | 0% | 8 / 10 (여러 세율) | 자문 |