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

8711.90.40

Side-cars

  1. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
  2. 8711.90 - Other:
  3. - - Side-cars

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 khác: / - - Thùng xe có bánh (side-cars)

单位: unit 级别: 8 位税号 来源: BT2026 行 17646 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 48% 15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国） 32% 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
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
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-LAO 0% 公布的最低税率 BT2026 综合税则 S 206/2025/NĐ-CP 从价税
AANZFTA 5% BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP 从价税
EVFTA 27.2% BT2026 综合税则
2026		 EUR.1 116/2022/NĐ-CP 从价税
UKVFTA 27.2% BT2026 综合税则
2026		 EUR.1 117/2022/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
ACFTA 45% (除外 BN, KH, ID, MY, MM, PH, TH) BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP 从价税
AJCEP 50% BT2026 综合税则
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP 从价税
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 75% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 B)
AU
 75% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 C)
CN
 75% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 D)
JP
 75% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
 75% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 F)
NZ
 75% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
VKFTA 75% BT2026 综合税则
2026		 VK 125/2022/NĐ-CP 从价税
VCFTA 85% BT2026 综合税则
2026		 VC 112/2022/NĐ-CP 从价税
VIFTA 52.5% BT2026 综合税则
2026		 Form VI (verify) 131/2024/NĐ-CP 从价税
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（*）
AKFTA * 不享受优惠 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP 不享受优惠（*）
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。

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 16963
2022 - 2027 (một mức cho cả giai đoạn)45%
被排除的国家: BN, KH, ID, MY, MM, PH, TH
ATIGA
AT · 行 16892
20220% 20230% 20240% 20250% 20260% 20270%
产品特定原产地规则: RVC40
AJCEP
AJ · 行 16948
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 16949
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 16954
2022 - 2027 (một mức cho cả giai đoạn)* 不享受优惠
含排除项的税率: *
AANZFTA
AANZ · 行 16909
2022 - 2027 (một mức cho cả giai đoạn)5%
税率列 F（隐藏）: 5
AIFTA
AI · 行 16906
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 16952
202275% 202375% 202475% 202575% 202675% 202775%
VCFTA
VC · 行 17014
202285% 202385% 202485% 202585% 202685% 202785%
VN-EAEU
EAV · 行 16990
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 16985
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 17015
202254.5% 202347.7% 202440.9% 202534% 202627.2% 202720.4%
变更标记（辅助）: X
UKVFTA
UKV · 行 17014
202254.5% 202347.7% 202440.9% 202534% 202627.2% 202720.4%
变更标记（辅助）: X
CPTPP
CPTPP · 行 17108
(I) → 2021*42.5% (II) → 2022*31.8% (III) → 2023*21.2% (IV) → 2024*10.6% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · 行 16975
202275% 202375% 202475% 202575% 202675% 202775%
RCEP B
B · 行 16975
202275% 202375% 202475% 202575% 202675% 202775%
RCEP C
C · 行 16973
202275% 202375% 202475% 202575% 202675% 202775%
RCEP D
D · 行 16972
202275% 202375% 202475% 202575% 202675% 202775%
RCEP E
E · 行 16976
202275% 202375% 202475% 202575% 202675% 202775%
RCEP F
F · 行 16975
202275% 202375% 202475% 202575% 202675% 202775%
VIFTA
VI · 行 15923
202467.5% 202560% 202652.5% 202745%
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。

ORANGE – HIGH RISK DOC-002 Licence / controlled list
说明
Item policy references a controlled list (source, Vietnamese): Phương tiện QSD cấp NK (08/2023/TT-BCT - PL1.II)
法律依据
08/2023/TT-BCT
建议措施
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
核实状态
源文件中引用的文件；有效性未核实
ORANGE – HIGH RISK DOC-002 Licence / controlled list
说明
Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
法律依据
08/2023/TT-BCT
建议措施
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
核实状态
源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
说明
Item policy (source, Vietnamese): Chứng nhận chất lượng ATKT và BVMT trước TQ (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 DOC-004 Other item policy
说明
Item policy (source, Vietnamese): HHNK phải chứng nhận trước khi thông quan (12/2022/TT-BGTVT PL1)
法律依据
12/2022/TT-BGTVT
建议措施
Read the referenced instruments.
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
ACFTA 45%, AJCEP 50%, RCEP (附件 A) 75%, RCEP (附件 B) 75%, RCEP (附件 C) 75%, RCEP (附件 D) 75%, RCEP (附件 E) 75%, RCEP (附件 F) 75%, VKFTA 75%, VCFTA 85%, VIFTA 52.5%: the preferential rate is equal to or higher than the MFN rate (32%) in the source tariff – claiming the FTA brings no saving.
相关数据
MFN 32%
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 8711.90 has 3 lines; 8711.90.40 is distinguished from its siblings by: Side-cars.
相关数据
8711.90.60 Other, Completely Knocked Down; 8711.90.90 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 8711.90.40. 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 32% for 8711.90.40 was checked against BT2026 (cell BT2026!N17646), 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…