章 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% (除外 ID, PH, TH) 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 |
| 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 |
| 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 |
| 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 | 1.2% | BT2026 综合税则 2026 |
EUR.1 | 116/2022/NĐ-CP | 从价税 |
| UKVFTA | 1.2% | BT2026 综合税则 2026 |
EUR.1 | 117/2022/NĐ-CP | 从价税 |
| AKFTA | 5% | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | 从价税 |
| RCEP (附件 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
5% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 B) AU |
5% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 C) CN |
5% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 E) KR |
5% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 F) NZ |
5% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| VKFTA | 5% | BT2026 综合税则 2026 |
VK | 125/2022/NĐ-CP | 从价税 |
| RCEP (附件 D) JP |
5.5% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| VIFTA | 7% | BT2026 综合税则 2026 |
Form VI (verify) | 131/2024/NĐ-CP | 从价税 |
| AHKFTA | 10% | BT2026 综合税则 2026 |
AHK | 123/2022/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 |
| 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。
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 16889 |
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: ID, PH, TH |
| ATIGA AT · 行 16818 |
20220%
20230%
20240%
20250%
20260%
20270%
产品特定原产地规则: 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%
含排除项的税率: 5 |
| AANZFTA AANZ · 行 16835 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0 |
| AIFTA AI · 行 16832 |
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 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%
变更标记（辅助）: X |
| UKVFTA UKV · 行 16930 |
20226.2%
20235%
20243.7%
20252.5%
20261.2%
20270%
变更标记（辅助）: 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 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%
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 FTA-013 FTA rate not lower than MFN
- 说明
- 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.
- 相关数据
- MFN 10%
- 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 8708.99 has 15 lines; 8708.99.63 is distinguished from its siblings by: For vehicles of heading 87.04.
- 相关数据
- 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
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
- 说明
- 8708.99.63 corresponds to Chapter 98 code 9849.35.89 (specific MFN: 0%). Applies only if Chapter 98 conditions are met.
- 相关数据
- - - - - - Dùng cho xe thuộc nhóm 87.04
- 法律依据
- 26/2023/NĐ-CP
- 建议措施
- Read the Chapter 98 conditions (Decree 26/2023/NĐ-CP as amended).
- 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 8708.99.63. 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 10% for 8708.99.63 was checked against BT2026 (cell BT2026!N17575), 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…