VN Tariff IntelligenceHS编码、进出口关税、自贸协定与智能关税建议

章 87 · Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

8708.92.10

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. 8708.92 - - Silencers (mufflers) and exhaust pipes; 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: / - - Ống xả và bộ giảm thanh; bộ phận của chúng: / - - - Dùng cho xe thuộc nhóm 87.01

单位: unit 级别: 8 位税号 来源: BT2026 行 17535 源数据

2026 年适用税费

来源：BT2026 综合税则（更新至 2026 年 4 月 5 日）
普通进口税 22.5% 15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国） 15% 26/2023/NĐ-CP · 2023-07-15
增值税 8 / 10 (多个税率) 181/2025/NĐ-CP · 2025-07-01
特别消费税 无数据
环境保护税 无数据
出口税 无数据

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% (除外 ID, PH) 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
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% (除外 BN, LA, PH) 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
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-EAEU 0% 公布的最低税率 BT2026 综合税则
2026		 EAV 113/2022/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
EVFTA 1.8% BT2026 综合税则
2026		 EUR.1 116/2022/NĐ-CP 从价税
UKVFTA 1.8% BT2026 综合税则
2026		 EUR.1 117/2022/NĐ-CP 从价税
VCFTA 5% BT2026 综合税则
2026		 VC 112/2022/NĐ-CP 从价税
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 10% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 B)
AU
 10% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 F)
NZ
 10% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 C)
CN
 11.3% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
VIFTA 10.5% BT2026 综合税则
2026		 Form VI (verify) 131/2024/NĐ-CP 从价税
RCEP (附件 D)
JP
 15% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
 15% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
CPTPP 4,9/4/0; M: 7,3/6/0 BT2026 综合税则
(VI)		 CPTPP 115/2022/NĐ-CP 需要解释
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
AHKFTA * 不享受优惠 BT2026 综合税则
2026		 AHK 123/2022/NĐ-CP 不享受优惠（*）
AIFTA * 不享受优惠 BT2026 综合税则
01/01/2026 - 31/12/2026		 AI 122/2022/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。

运行智能关税咨询 比较 FTA 计算税费

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 16849
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: ID, PH
ATIGA
AT · 行 16778
20220% 20230% 20240% 20250% 20260% 20270%
产品特定原产地规则: RVC40
AJCEP
AJ · 行 16834
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 16835
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 16836
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: BN, LA, PH 含排除项的税率: 0(-BN, LA, PH)
AANZFTA
AANZ · 行 16795
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0
AIFTA
AI · 行 16792
30/12/2022* 不享受优惠 31/12/2022 - 30/12/2023* 不享受优惠 31/12/2023 - 30/12/2024* 不享受优惠 31/12/2024 - 31/12/2025* 不享受优惠 01/01/2026 - 31/12/2026* 不享受优惠 01/01/2027 - 31/12/2027* 不享受优惠
VKFTA
VK · 行 16834
20220% 20230% 20240% 20250% 20260% 20270%
GIC: GIC
VCFTA
VC · 行 16900
20225% 20235% 20245% 20255% 20265% 20275%
VN-EAEU
EAV · 行 16876
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 16871
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
EVFTA
EV-NK · 行 16891
20229.3% 20237.5% 20245.6% 20253.7% 20261.8% 20270%
变更标记（辅助）: X
UKVFTA
UKV · 行 16890
20229.3% 20237.5% 20245.6% 20253.7% 20261.8% 20270%
变更标记（辅助）: X
CPTPP
CPTPP · 行 16948
(I) → 2021*无数据 (II) → 2022*无数据 (III) → 2023*无数据 (IV) → 2024*无数据 (V) → 2025*无数据 (VI) → 2026*无数据 (VII) → 2027*无数据
再制造货物: 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 16861
202214% 202313% 202412% 202511% 202610% 20279%
RCEP B
B · 行 16861
202214% 202313% 202412% 202511% 202610% 20279%
RCEP C
C · 行 16859
202214.3% 202313.5% 202412.8% 202512% 202611.3% 202710.5%
RCEP D
D · 行 16858
202215% 202315% 202415% 202515% 202615% 202715%
RCEP E
E · 行 16862
202215% 202315% 202415% 202515% 202615% 202715%
RCEP F
F · 行 16861
202214% 202313% 202412% 202511% 202610% 20279%
VIFTA
VI · 行 15812
202413.5% 202512% 202610.5% 20279%
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 FTA-013 FTA rate not lower than MFN
说明
RCEP (附件 D) 15%, RCEP (附件 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.
相关数据
MFN 15%
建议措施
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
说明
Subheading 8708.92 has 7 lines; 8708.92.10 is distinguished from its siblings by: For vehicles of heading 87.01.
相关数据
8708.92.20 For vehicles of heading 87.03; 8708.92.51 Silencers (mufflers) and exhaust pipes; 8708.92.52 Parts; 8708.92.61 Silencers (mufflers) and exhaust pipes; 8708.92.62 Parts; 8708.92.90 Other
法律依据
31/2022/TT-BTC
建议措施
Verify the distinguishing features; consider an advance classification ruling if uncertain.
核实状态
未核实 – 需要检查
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 8708.92.10. 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 15% for 8708.92.10 was checked against BT2026 (cell BT2026!N17535), 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 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…