SECTION XVII · 章 86
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (15)
Notes.
1. This Chapter does not cover:
(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10);
(b) Railway or tramway track construction material of iron or steel of heading 73.02; or
(c) Electrical signalling, safety or traffic control equipment of heading 85.30.
2. Heading 86.07 applies, inter alia, to:
(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
(b) Frames, underframes, bogies and bissel-bogies;
(c) Axle boxes; brake gear;
(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e) Coachwork.
3. Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to:
(a) Assembled track, turntables, platform buffers, loading gauges;
(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.
(1): Tham khảo TCVN 8546:2010, TCVN 9134:2012, TCVN 9135:2012
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 8601 | Rail locomotives powered from an external source of electricity or by electric accumulators | ||||
| 8601.10.00 | - Powered from an external source of electricity | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8601.20.00 | - Powered by electric accumulators | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8602 | Other rail locomotives; locomotive tenders | ||||
| 8602.10.00 | - Diesel-electric locomotives | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8602.90.00 | - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04 | ||||
| 8603.10.00 | - Powered from an external source of electricity | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8603.90.00 | - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8604.00.00 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8605.00.00 | Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04) | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8606 | Railway or tramway goods vans and wagons, not self-propelled | ||||
| 8606.10.00 | - Tank wagons and the like | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8606.30.00 | - Self-discharging vans and wagons, other than those of subheading 8606.10 | unit | 5% | 0% | 8 / 10 (多个税率) |
| - Other: | |||||
| 8606.91.00 | - - Covered and closed | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8606.92.00 | - - Open, with non-removable sides of a height exceeding 60 cm | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8606.99.00 | - - Other | unit | 3% | 2% | 8 / 10 (多个税率) |
| 8607 | Parts of railway or tramway locomotives or rolling-stock | ||||
| - Bogies, bissel-bogies, axles and wheels, and parts thereof: | |||||
| 8607.11.00 | - - Driving bogies and bissel-bogies | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 8607.12.00 | - - Other bogies and bissel-bogies | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 8607.19.00 | - - Other, including parts | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| - Brakes and parts thereof: | |||||
| 8607.21.00 | - - Air brakes and parts thereof | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 8607.29.00 | - - Other | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 8607.30.00 | - Hooks and other coupling devices, buffers, and parts thereof | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| - Other: | |||||
| 8607.91.00 | - - Of locomotives | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 8607.99.00 | - - Other | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 8608 | Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing | ||||
| 8608.00.20 | - Electro-mechanical equipment | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 8608.00.90 | - Other | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 8609 | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport | ||||
| 8609.00.10 | - Of base metal | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8609.00.90 | - Other | unit | 5% | 0% | 8 / 10 (多个税率) |