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

8716.90.96

Castor wheels, of a diameter (including tyres) exceeding 75 mm but not more than 100 mm, or more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm

  1. 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
  2. 8716.90 - Parts:
  3. - - For other vehicles:
  4. - - - Castor wheels, of a diameter (including tyres) exceeding 75 mm but not more than 100 mm, or more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm

Rơ-moóc và sơ mi rơ-moóc; xe khác, không có cơ cấu đẩy cơ khí; các bộ phận của chúng / - Bộ phận: / - - Dùng cho các loại xe khác: / - - - Bánh xe đẩy (castor), có đường kính (kể cả lốp) trên 75 mm nhưng không quá 100 mm, hoặc hơn 250 mm với điều kiện là chiều rộng của bánh xe hoặc lốp lắp vào không nhỏ hơn 30 mm

单位: unit 级别: 8 位税号 来源: BT2026 行 17730 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 BN) 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
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% (除外 KH, MM) 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
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
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-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
AHKFTA 3% BT2026 综合税则
2026		 AHK 123/2022/NĐ-CP 从价税
EVFTA 5.4% BT2026 综合税则
2026		 EUR.1 116/2022/NĐ-CP 从价税
UKVFTA 5.4% BT2026 综合税则
2026		 EUR.1 117/2022/NĐ-CP 从价税
VIFTA 8.6% 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

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 17052
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: BN
ATIGA
AT · 行 16981
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 17037
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 17038
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 17043
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: KH, MM 含排除项的税率: 0(-KH, MM)
AANZFTA
AANZ · 行 16998
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0
AIFTA
AI · 行 16995
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 17041
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 17103
20223% 20231% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 17079
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 17074
20229% 20236% 20246% 20253% 20263% 20270%
EVFTA
EV-NK · 行 17104
202210.9% 20239.5% 20248.1% 20256.8% 20265.4% 20274%
变更标记（辅助）: X
UKVFTA
UKV · 行 17103
202210.9% 20239.5% 20248.1% 20256.8% 20265.4% 20274%
变更标记（辅助）: X
CPTPP
CPTPP · 行 17197
(I) → 2021*0% (II) → 2022*0% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · 行 17066
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · 行 17066
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · 行 17064
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · 行 17063
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · 行 17067
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · 行 17066
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · 行 16007
202412.9% 202510.7% 20268.6% 20276.4%
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 HS-003 Classification Review Required – similar lines exist
说明
Subheading 8716.90 has 10 lines; 8716.90.96 is distinguished from its siblings by: Castor wheels, of a diameter (including tyres) exceeding 75 mm but not more than 100 mm, or more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm.
相关数据
8716.90.13 For goods of subheading 8716.20; 8716.90.19 Other; 8716.90.21 Castor wheels, of a diameter (including tyres) exceeding 100 mm but not more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm; 8716.90.22 Castor wheels, of a diameter (including tyres) exceeding 75 mm but not more than 100 mm, or more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm; 8716.90.23 Other, for goods of subheading 8716.80.10; 8716.90.24 Other, for goods of subheading 8716.80.20
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 8716.90.96. 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 8716.90.96 was checked against BT2026 (cell BT2026!N17730), 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…