Chương 87 — Xe trừ phương tiện chạy trên đường sắt hoặc đường tàu điện, và các bộ phận và phụ kiện của chúng

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

Thuế suất lấy từ bản tổng hợp Biểu thuế xuất nhập khẩu do cộng đồng chia sẻ (không rõ đơn vị biên soạn, không phải văn bản chính thức), chốt ngày 05/04/2026, đã cũ hơn 6 tháng. Chỉ để tham khảo, hãy đối chiếu văn bản gốc trước khi khai hải quan. Nguồn dữ liệu

Chú giải chương 87

Xem chú giải chương 87

Tiếng Việt · English

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.

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Danh mục mã hàng

Danh mục mã hàng: Chương 87 — Xe trừ phương tiện chạy trên đường sắt hoặc đường tàu điện, và các bộ phận và phụ kiện của chúng
MãMô tảĐVTNK ưu đãi
8710.00.00 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles chiếc 0%
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
8711.10 - With internal combustion piston engine of a cylinder capacity not exceeding 50 cc:
- - Completely Knocked Down:
8711.10.12 - - - Mopeds or motorised bicycles chiếc 70%
8711.10.14 - - - Powered kick scooters; pocket motorcycles chiếc 75%
8711.10.15 - - - Other motorcycles and motor scooters chiếc 75%
8711.10.19 - - - Other chiếc 75%
- - Other:
8711.10.92 - - - Mopeds or motorised bicycles chiếc 70%
8711.10.94 - - - Powered kick scooters; pocket motorcycles chiếc 75%
8711.10.95 - - - Other motorcycles and motor scooters chiếc 75%
8711.10.99 - - - Other chiếc 75%
8711.20 - With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
- - Completely Knocked Down:
8711.20.11 - - - Motocross motorcycles chiếc 75%
8711.20.12 - - - Mopeds or motorised bicycles chiếc 70%
8711.20.13 - - - Pocket motorcycles chiếc 75%
- - - Other motorcycles (with or without side-cars), including motor scooters:
8711.20.14 - - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc chiếc 75%
8711.20.15 - - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc chiếc 75%
8711.20.16 - - - - Other chiếc 75%
8711.20.19 - - - Other chiếc 75%
- - Other:
8711.20.91 - - - Motocross motorcycles chiếc 75%
8711.20.92 - - - Mopeds or motorised bicycles chiếc 70%
8711.20.93 - - - Pocket motorcycles chiếc 75%
- - - Other motorcycles (with or without side-cars), including motor scooters:
8711.20.94 - - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc chiếc 75%
8711.20.95 - - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc chiếc 75%
8711.20.96 - - - - Other chiếc 75%
8711.20.99 - - - Other chiếc 75%
8711.30 - With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:
- - Motocross motorcycles:
8711.30.11 - - - Completely Knocked Down chiếc 75%
8711.30.19 - - - Other chiếc 75%
8711.30.30 - - Other, Completely Knocked Down chiếc 75%
8711.30.90 - - Other chiếc 75%
8711.40 - With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc:
- - Motocross motorcycles:
8711.40.11 - - - Completely Knocked Down chiếc 75%
8711.40.19 - - - Other chiếc 75%
8711.40.20 - - Other, Completely Knocked Down chiếc 75%
8711.40.90 - - Other chiếc 75%
8711.50 - With internal combustion piston engine of a cylinder capacity exceeding 800 cc:
8711.50.20 - - Completely Knocked Down chiếc 75%
8711.50.90 - - Other chiếc 40%
8711.60 - With electric motor for propulsion:
- - Completely Knocked Down:
8711.60.11 - - - Bicycles chiếc 55%
8711.60.12 - - - Kick scooters; self-balancing cycle; pocket motorcycles chiếc 55%
8711.60.13 - - - Other motorcycles chiếc 55%
8711.60.19 - - - Other chiếc 55%
- - Other:
8711.60.92 - - - Kick scooters; self-balancing cycle; pocket motorcycles chiếc 55%
8711.60.93 - - - Other motorcycles chiếc 55%
8711.60.94 - - - Bicycles, with an auxiliary electric motor not exceeding 250 W and with the maximum speed not exceeding 25 km/h chiếc 55%
8711.60.95 - - - Other bicycles chiếc 55%
8711.60.99 - - - Other chiếc 55%
8711.90 - Other:
8711.90.40 - - Side-cars chiếc 32%
8711.90.60 - - Other, Completely Knocked Down chiếc 55%
8711.90.90 - - Other chiếc 55%
8712 Bicycles and other cycles (including delivery tricycles), not motorised
8712.00.10 - Racing bicycles chiếc 5%
8712.00.20 - Bicycles designed to be ridden by children chiếc 45%
8712.00.30 - Other bicycles chiếc 45%
8712.00.90 - Other chiếc 45%
8714 Parts and accessories of vehicles of headings 87.11 to 87.13
8714.10 - Of motorcycles (including mopeds):
8714.10.10 - - Saddles kg/chiếc 35%
8714.10.20 - - Spokes and nipples kg/chiếc 32%
8714.10.30 - - Frame and forks including telescopic fork, rear suspension and parts thereof kg/chiếc 32%
8714.10.40 - - Gearing, gearbox, clutch and other transmission equipment and parts thereof kg/chiếc 32%
8714.10.50 - - Wheel rims kg/chiếc 32%
8714.10.60 - - Brakes and parts thereof kg/chiếc 32%
8714.10.70 - - Silencers (mufflers) and parts thereof kg/chiếc 32%
8714.10.90 - - Other kg/chiếc 32%
8714.20 - Of carriages for disabled persons:
- - Castors wheels:
8714.20.11 - - - Of a diameter (including tyres) exceeding 75 mm but not exceeding 100 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm kg/chiếc 0%
8714.20.12 - - - Of a diameter (including tyres) exceeding 100 mm but not exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm kg/chiếc 0%
8714.20.19 - - - Other kg/chiếc 0%
8714.20.90 - - Other kg/chiếc 0%
- Other:
8714.91 - - Frames and forks, and parts thereof:
8714.91.10 - - - For bicycles of subheading 8712.00.20 kg/chiếc 40%
- - - Other:
8714.91.91 - - - - Parts for forks kg/chiếc 40%
8714.91.99 - - - - Other kg/chiếc 40%
8714.92 - - Wheel rims and spokes:
8714.92.10 - - - For bicycles of subheading 8712.00.20 kg/chiếc 45%
8714.92.90 - - - Other kg/chiếc 40%
8714.93 - - Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels:
8714.93.10 - - - For bicycles of subheading 8712.00.20 kg/chiếc 45%
8714.93.90 - - - Other kg/chiếc 45%
8714.94 - - Brakes, including coaster braking hubs and hub brakes, and parts thereof:
8714.94.10 - - - For bicycles of subheading 8712.00.20 kg/chiếc 45%
8714.94.90 - - - Other kg/chiếc 40%
8714.95 - - Saddles:
8714.95.10 - - - For bicycles of subheading 8712.00.20 kg/chiếc 45%
8714.95.90 - - - Other kg/chiếc 45%
8714.96 - - Pedals and crank-gear, and parts thereof:
8714.96.10 - - - For bicycles of subheading 8712.00.20 kg/chiếc 45%
8714.96.90 - - - Other kg/chiếc 45%
8714.99 - - Other:
- - - For bicycles of subheading 8712.00.20:
8714.99.11 - - - - Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories kg/chiếc 45%
8714.99.12 - - - - Chain wheels and cranks; other parts kg/chiếc 45%
- - - Other:
8714.99.91 - - - - Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories kg/chiếc 45%
8714.99.93 - - - - Nipples for spokes kg/chiếc 45%
8714.99.94 - - - - Chain wheels and cranks; other parts kg/chiếc 45%