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MFNVAT
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)