章 86 · Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
8601.20.00
Powered by electric accumulators
- 8601 Rail locomotives powered from an external source of electricity or by electric accumulators
- - Powered by electric accumulators
Đầu máy di chuyển trên đường ray chạy bằng nguồn điện bên ngoài hoặc bằng ắc qui điện / - Loại chạy bằng ắc qui điện
2026 年适用税费
来源:BT2026 综合税则(更新至 2026 年 4 月 5 日)特别优惠(FTA)税率——2026
| FTA | 税率 | 数据依据 | 原产地证明 | 法律依据 | 状态 |
|---|---|---|---|---|---|
| AANZFTA | 0% 公布的最低税率 | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | 从价税 |
| ACFTA | 0% 公布的最低税率 | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | 从价税 |
| AHKFTA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
AHK | 123/2022/NĐ-CP | 从价税 |
| AIFTA | 0% 公布的最低税率 | BT2026 综合税则 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | 从价税 |
| AJCEP | 0% 公布的最低税率 | BT2026 综合税则 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | 从价税 |
| AKFTA | 0% 公布的最低税率 | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | 从价税 |
| ATIGA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
D | 126/2022/NĐ-CP | 从价税 |
| CPTPP | 0% 公布的最低税率 | BT2026 综合税则 (VI) |
CPTPP | 115/2022/NĐ-CP | 从价税 |
| EVFTA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
EUR.1 | 116/2022/NĐ-CP | 从价税 |
| RCEP (附件 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
0% 公布的最低税率 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 B) AU |
0% 公布的最低税率 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 C) CN |
0% 公布的最低税率 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 D) JP |
0% 公布的最低税率 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 E) KR |
0% 公布的最低税率 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 F) NZ |
0% 公布的最低税率 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| UKVFTA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
EUR.1 | 117/2022/NĐ-CP | 从价税 |
| VCFTA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
VC | 112/2022/NĐ-CP | 从价税 |
| VJEPA | 0% 公布的最低税率 | BT2026 综合税则 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | 从价税 |
| VKFTA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
VK | 125/2022/NĐ-CP | 从价税 |
| VN-LAO | 0% 公布的最低税率 | BT2026 综合税则 | S | 206/2025/NĐ-CP | 从价税 |
| VIFTA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
Form VI (verify) | 131/2024/NĐ-CP | 从价税 |
| VN-CAM | 无数据 | 无数据 | S | 56/2026/NĐ-CP | 无数据 |
| VNCU | 无数据 | 无数据 | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | 无数据 |
| VN-EAEU | * 不享受优惠 | BT2026 综合税则 2026 |
EAV | 113/2022/NĐ-CP | 不享受优惠(*) |
公布了税率并不意味着货物符合条件。需要满足原产地规则并持有有效的原产地证明。
税率历史/按年降税
来自 2022–2027 年 FTA 税率表工作表
| FTA | 期间 |
|---|---|
| ACFTA AC · 行 15532 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · 行 15461 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · 行 15517 |
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 15518 |
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 15519 |
2022 - 2027 (một mức cho cả giai đoạn)0%
含排除项的税率: 0 |
| AANZFTA AANZ · 行 15467 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F(隐藏): 0 |
| AIFTA AI · 行 15475 |
30/12/20220%
31/12/2022 - 30/12/20230%
31/12/2023 - 30/12/20240%
31/12/2024 - 31/12/20250%
01/01/2026 - 31/12/20260%
01/01/2027 - 31/12/20270%
|
| VKFTA VK · 行 15515 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 15577 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 15551 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| AHKFTA AKH · 行 15554 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · 行 15560 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 15559 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · 行 15548 |
(I) → 2021*0%
(II) → 2022*0%
(III) → 2023*0%
(IV) → 2024*0%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
再制造货物: HH tân trang thuộc QL của BGTVT (77/2023/NĐ-CP-PL3) |
| RCEP A RCEPT-A · 行 15542 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · 行 15542 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · 行 15542 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · 行 15541 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · 行 15545 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · 行 15542 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · 行 14501 |
20240%
20250%
20260%
20270%
辅助列 J: 8 |
* CPTPP 期间(I)–(VII)通过与 BT2026 比对推导为年份(推导数据——请核实)。
咨询与警告
一般评估(未考虑原产国)。如需按原产国评估,请运行智能关税咨询。
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
- 说明
- 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)
- 法律依据
- 12/2022/TT-BGTVT, 62/2024/TT-BGTVT
- 建议措施
- Prepare inspection/certification filings under the cited instruments before clearance.
- 核实状态
- 源文件中引用的文件;有效性未核实
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- 说明
- The VAT column shows "8/10".
- 法律依据
- 181/2025/NĐ-CP
- 建议措施
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- 核实状态
- 未核实 – 需要检查
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- 说明
- The source file records no trade remedy for 8601.20.00. This does NOT mean there is no risk.
- 建议措施
- Check the MOIT Trade Remedies Authority database.
- 核实状态
- 未核实 – 需要检查
GREEN – VERIFIED DQ-001 MFN rate present in the source
- 说明
- The MFN rate 0% for 8601.20.00 was checked against BT2026 (cell BT2026!N16223), basis 26/2023/NĐ-CP.
- 法律依据
- 26/2023/NĐ-CP
- 建议措施
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- 核实状态
- 已与源税则文件核对
章注释
Notes.
1. This Chapter does not cover:
(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10);
(b) Railway or tramway track construction material of iron or steel of heading 73.02; or
(c) Electrical signalling, safety or traffic control equipment of heading 85.30.
2. Heading 86.07 applies, inter alia, to:
(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
(b) Frames, underframes, bogies and bissel-bogies;
(c) Axle boxes; brake gear;
(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e) Coachwork.
3. Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to:
(a) Assembled track, turntables, platform buffers, loading gauges;
(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.
(1): Tham khảo TCVN 8546:2010, TCVN 9134:2012, TCVN 9135:2012