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

8714.96.90

Other

8714 Parts and accessories of vehicles of headings 87.11 to 87.13
- Other:
8714.96 - - Pedals and crank-gear, and parts thereof:
- - - Other

Bộ phận và phụ kiện của xe thuộc các nhóm từ 87.11 đến 87.13 / - Loại khác: / - - Pê đan và đùi đĩa, và bộ phận của chúng: / - - - Loại khác

单位: kg/unit 级别: 8 位税号 来源: BT2026 行 17693 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 67.5% 15/2023/QĐ-TTg · 2023-07-15

优惠税率（最惠国） 45% 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

原产国

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
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
AKFTA	5%	BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn)	AK	119/2022/NĐ-CP	从价税
VKFTA	5%	BT2026 综合税则 2026	VK	125/2022/NĐ-CP	从价税
EVFTA	5.6%	BT2026 综合税则 2026	EUR.1	116/2022/NĐ-CP	从价税
UKVFTA	5.6%	BT2026 综合税则 2026	EUR.1	117/2022/NĐ-CP	从价税
ACFTA	13% (除外 BN, ID, PH)	BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn)	E	118/2022/NĐ-CP	从价税
AJCEP	45%	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	45%	BT2026 综合税则 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	从价税
RCEP (附件 B) AU	45%	BT2026 综合税则 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	从价税
RCEP (附件 C) CN	45%	BT2026 综合税则 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	从价税
RCEP (附件 D) JP	45%	BT2026 综合税则 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	从价税
RCEP (附件 E) KR	45%	BT2026 综合税则 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	从价税
RCEP (附件 F) NZ	45%	BT2026 综合税则 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	从价税
VJEPA	45%	BT2026 综合税则 01/4/2026 - 31/3/2027	JV · Form VJ	124/2022/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
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（*）
VCFTA	* 不享受优惠	BT2026 综合税则 2026	VC	112/2022/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（*）
VIFTA	* 不享受优惠	BT2026 综合税则 2026	Form VI (verify)	131/2024/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 17013	2022 - 2027 (một mức cho cả giai đoạn)13% 被排除的国家: BN, ID, PH
ATIGA AT · 行 16942	20220% 20230% 20240% 20250% 20260% 20270% 产品特定原产地规则: RVC40
AJCEP AJ · 行 16998	30/12/2022 - 31/3/202345% 01/4/2023 - 31/3/202445% 01/4/2024 - 31/3/202545% 01/4/2025 - 31/3/202645% 01/4/2026 - 31/3/202745% 01/4/2027 - 31/3/202845%
VJEPA VJ · 行 16999	30/12/2022 - 31/3/202345% 01/4/2023 - 31/3/202445% 01/4/2024 - 31/3/202545% 01/4/2025 - 31/3/202645% 01/4/2026 - 31/3/202745% 01/4/2027 - 31/3/202845%
AKFTA AK · 行 17004	2022 - 2027 (một mức cho cả giai đoạn)5% 含排除项的税率: 5
AANZFTA AANZ · 行 16959	2022 - 2027 (một mức cho cả giai đoạn)5% 税率列 F（隐藏）: 5
AIFTA AI · 行 16956	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 17002	20225% 20235% 20245% 20255% 20265% 20275%
VCFTA VC · 行 17064	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
VN-EAEU EAV · 行 17040	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 17035	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 17065	202228.1% 202322.5% 202416.8% 202511.2% 20265.6% 20270% 变更标记（辅助）: X
UKVFTA UKV · 行 17064	202228.1% 202322.5% 202416.8% 202511.2% 20265.6% 20270% 变更标记（辅助）: X
CPTPP CPTPP · 行 17158	(I) → 202122.5% (II) → 202216.8% (III) → 202311.2% (IV) → 20245.6% (V) → 20250% (VI) → 20260% (VII) → 2027*0%
RCEP A RCEPT-A · 行 17027	202245% 202345% 202445% 202545% 202645% 202745%
RCEP B B · 行 17027	202245% 202345% 202445% 202545% 202645% 202745%
RCEP C C · 行 17025	202245% 202345% 202445% 202545% 202645% 202745%
RCEP D D · 行 17024	202245% 202345% 202445% 202545% 202645% 202745%
RCEP E E · 行 17028	202245% 202345% 202445% 202545% 202645% 202745%
RCEP F F · 行 17027	202245% 202345% 202445% 202545% 202645% 202745%
VIFTA VI · 行 15970	2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠辅助列 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 FTA-013 FTA rate not lower than MFN

说明: AJCEP 45%, RCEP (附件 A) 45%, RCEP (附件 B) 45%, RCEP (附件 C) 45%, RCEP (附件 D) 45%, RCEP (附件 E) 45%, RCEP (附件 F) 45%, VJEPA 45%: the preferential rate is equal to or higher than the MFN rate (45%) in the source tariff – claiming the FTA brings no saving.
相关数据: MFN 45%
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 8714.96 has 2 lines; 8714.96.90 is distinguished from its siblings by: Other.
相关数据: 8714.96.10 For bicycles of subheading 8712.00.20
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 8714.96.90. 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 45% for 8714.96.90 was checked against BT2026 (cell BT2026!N17693), 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…

商品政策

Phương tiện QSD cấp NK (08/2023/TT-BCT - PL1.II)
HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)

来源：BT2026 的“按 HS 编码的商品政策”栏

法律依据

15/2023/QĐ-TTg 有效（据源文件）
普通进口税
26/2023/NĐ-CP 有效（据源文件）
优惠税率（最惠国）
118/2022/NĐ-CP 有效（据源文件）
scheme.ACFTA
126/2022/NĐ-CP 有效（据源文件）
scheme.ATIGA
120/2022/NĐ-CP 有效（据源文件）
scheme.AJCEP
124/2022/NĐ-CP 有效（据源文件）
scheme.VJEPA
119/2022/NĐ-CP 有效（据源文件）
scheme.AKFTA
121/2022/NĐ-CP 有效（据源文件）
scheme.AANZFTA
122/2022/NĐ-CP 有效（据源文件）
scheme.AIFTA
125/2022/NĐ-CP 有效（据源文件）
scheme.VKFTA
112/2022/NĐ-CP 有效（据源文件）
scheme.VCFTA
113/2022/NĐ-CP 有效（据源文件）
scheme.VN-EAEU
115/2022/NĐ-CP 有效（据源文件）
scheme.CPTPP
123/2022/NĐ-CP 有效（据源文件）
scheme.AHKFTA
116/2022/NĐ-CP 有效（据源文件）
scheme.EVFTA
117/2022/NĐ-CP 有效（据源文件）
scheme.UKVFTA
206/2025/NĐ-CP 有效（据源文件）
scheme.VN-LAO
131/2024/NĐ-CP 未核实
scheme.VIFTA
129/2022/NĐ-CP 有效（据源文件）
scheme.RCEP
181/2025/NĐ-CP 有效（据源文件）
增值税
08/2023/TT-BCT 未核实
商品政策