Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc › Completely Knocked Down
8703.22.11 — Go-karts
Xe đua cỡ nhỏ (SEN)
Unit: chiếc (unit)
HS code 87032211 covers go-karts under heading 8703 (motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars), Chapter 87. The MFN import duty is Theo hướng dẫn tại khoản 1.1 Chương 98; the lowest FTA rate is 0% under Vietnam - Laos (C/O form S required). VAT: 10/8%; subject to excise tax. Unit of quantity: unit.
MFN import duty
Theo hướng dẫn tại khoản 1.1 Chương 98
Lowest FTA
0%
Vietnam - Laos
VAT
10/8%
Excise / Env. tax
ĐB
Excise tax
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | Theo hướng dẫn tại khoản 1.1 Chương 98 | 73/2025/NĐ-CP | 31/03/2025 |
| Ordinary import duty | 150% thuế MFN% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | * | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | * | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | * | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | * | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | * | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | * | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | * | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | * | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | * | 112/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Eurasian Economic Union (VN-EAEU)(2026) | * | 113/2022/NĐ-CP | 30/12/2022 |
| CPTPP Agreement(2026) | * | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | * | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | * | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | * | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | * | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.
VAT · Excise tax · Environmental protection tax
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Value added tax (VAT) | 10/8% | 174/2025/NĐ-CP - PL2 | 30/06/20025 |
| Special consumption tax (excise) | ĐB | 66/2025/QH15 | 14/06/2025 |
VAT reduction: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Xe có gắn động cơ dưới 24 chỗ, bao gồm: xe ô tô chở người; xe chở người bốn bánh có gắn động cơ; xe ô tô pick-up chở người; xe ô tô pick-up chở hàng cabin kép; xe ô tô tải VAN có từ hai hàng ghế trở lên, có thiết kế vách ngăn cố định giữa khoang chở người và khoang chở hàng
Chịu TTĐB theo biểu riêng — dùng Máy tính thuế để chọn mức.
Rules of origin by FTA
To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough.
- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
RVC(40)
RVC40
Source: 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars
RVC 40%
RVC40
Source: 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
RVC 45%
RVC45
Source: 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
RVC40
RVC40
Source: 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars
RVC không thấp hơn: a) 45% theo công thức tính chi phí tịnh; hoặc b) 55% theo công thức tính gián tiếp.
Source: 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Xe cộ trừ phương tiện chạy trên đường xe lửa hoặc xe điện, và các bộ phận và phụ kiện của chúng; ngoại trừ:
Trị giá nguyên liệu được sử dụng không vượt quá 45% giá xuất xưởng của sản phẩm.
Source: 14/2026/TT-BCT
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars
RVC40
RVC40
Source: 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Xe cộ trừ phương tiện chạy trên đường xe lửa hoặc xe điện, và các bộ phận và phụ kiện của chúng; ngoại trừ:
Trị giá nguyên liệu không vượt quá 45% giá xuất xưởng của sản phẩm.
Source: 02/2021/TT-BCT
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
CTH
CTH
or
60%
Source: 11/2024/TT-BCT
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars
LVC 40%
LVC
Source: 10/2009/TT-BCT
- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
RVC(45)
RVC45
Source: 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
Agreements with no rule specific to this code
This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.
The agreement sets a general rule for codes outside the annex:
1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if:
a) The goods have a regional value content (RVC) of not less than 40% of the FOB value calculated in accordance with Article 8 of this Circular and the last production process is carried out in a Member State; or
b) Goods of Chapters 25, 26, 28, 29, 31 and 39; Chapters 42 to 49; Chapters 57 to 59; Chapters 61, 62 and 64; Chapters 66 to 71; Chapters 73 to 83; Chapters 86 and 88; and Chapters 91 to 97 of the Harmonized Commodity Description and Coding System using non-originating materials undergo a change in tariff classification at the 4-digit level (CTH), except for headings 29.01, 29.02, 31.05, 39.01, 39.02, 39.03, 39.07 and 39.08, to which the RVC 40% origin criterion applies.
CTHRVC40
Source: 12/2019/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.
Source: 21/2019/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. Products referred to in Clause 2, Article 2 are considered originating if:
a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and
b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.
provided that the last production process is carried out in the territory of the exporting Member State.
CTSH
Source: 15/2010/TT-BCT · Article 4(1) of Appendix 1
The agreement sets a general rule for codes outside the annex:
1. For the purposes of Clause 2, Article 2, goods are considered originating in the Member State where the production or processing took place if:
a) The goods have a regional value content (RVC) of not less than forty per cent (40%), calculated in accordance with Article 5; or
b) All the non-originating materials used in the production of those goods undergo a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (that is, a change of heading) of the Harmonized System.
2. Each Member State shall allow the exporter to use either of the criteria provided at Point a, Clause 1 or Point b, Clause 1 of this Article to determine the origin of the goods.
CTC
Source: 31/2013/TT-BCT · Article 4(1)
The agreement sets NO general rule. Apart from wholly obtained goods and goods produced entirely from originating materials, the only route is to meet the annex — and no annex line matches this code, so check the circular itself:
a) They are wholly obtained or produced entirely in a Party under Article 4 of this Appendix; or
b) They are produced entirely in one or both Parties, exclusively from materials originating in one or both Parties; or
c) They are produced in a Party using non-originating materials and satisfy the product specific rules provided in Appendix II to this Circular.
Source: 21/2016/TT-BCT · Article 3 of Appendix I
The agreement sets a general rule for codes outside the annex:
1. General origin criterion
a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:
- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or
- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.
CTCLVC
Source: 04/2010/TT-BCT · Article 4(1) of Appendix 1
Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.
Commodity policy for this HS code
Unofficial English rendering of the Vietnamese source; the document numbers link to the full text.
- Imported goods required to undergo customs procedures at the port of import (23/2019/QĐ-TTg)
- Imported goods requiring certification prior to customs clearance (12/2022/TT-BGTVT PL1)
- Technical safety and environmental protection quality certification prior to customs clearance (12/2022/TT-BGTVT and 62/2024/TT-BGTVT)
Expired legal documents
- 12/2022/TT-BGTVTexpired since 01/07/2026→ replaced by 71/2025/TT-BXD
- 62/2024/TT-BGTVTexpired since 01/07/2026→ replaced by 71/2025/TT-BXD
Effectivity checked as of 21/07/2026
Related documents (full text)
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description87.02 87.03VANS
Ô TÔ VAN
For the purpose of heading 87.02 and 87.03, the term “vans” can be defined as a type of vehicle principally designed for the transport of persons, with the following characteristics:
- having a boxy-shape body,
- the engine is substantially mounted either underneath the driver’s seat, at the front passenger’s seat, or at the rear,
- hinged doors for the front and at least one sliding door to enter the rear and a door with window at the rear end of the vehicle,
- seat with high H-point,
- not having a permanent panel or barrier between passenger area and cargo area.
Example of van:
Tiếng Việt
Theo mục đích của nhóm 87.02 và 87.03, thuật ngữ “ô tô van” có thể được định nghĩa là một loại phương tiện được thiết kế chủ yếu để chở người, với các đặc điểm sau:
- có thân hình hộp,
- động cơ chủ yếu được gắn bên dưới ghế lái, ở ghế của hành khách phía trước hoặc ở phía sau,
- cửa bản lề cho phía trước và ít nhất một cửa trượt để vào phía sau và một cửa có cửa sổ ở đuôi xe,
- chỗ ngồi có điểm H cao,
- không có tấm ngăn hoặc thanh chắn cố định giữa khu vực hành khách và khu vực hàng hóa.
Ví dụ về ô tô van:
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Note87.03SEDAN
A ‘sedan’, sometimes called a ‘saloon’ is an enclosed passenger car in a three-box configuration with permanent separate compartments for engine, passengers and cargo. Generally, sedan has two rows of seats.
Tiếng Việt
SEDAN
Xe sedan, đôi lúc còn được gọi là saloon là một loại xe chở người khoang kín, ba khoang được cấu tạo cách biệt với nhau gồm khoang máy, khoang chở người và khoang chở hành lý. Thông thường xe sedan có hai hàng ghế.
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description87.03GO-KARTS
XE ĐUA CỠ NHỎ
A Go-kart is a light, low-framed vehicle used for recreational racing. The wheels and tyres are much smaller than those used on a normal car, with the rims made of magnesium alloy, aluminium, or composite materials, and can support cornering forces in excess of 2 g (20 m/s²), depending on chassis, engine, and motor setup. It can be powered by a fuel engine with a capacity of up to 1,500 cc, electric motors or combination thereof.
(Source: Singapore)
Tiếng Việt
Ô tô đua cỡ nhỏ là xe có khung gầm thấp, nhẹ sử dụng cho đua ô tô giải trí. Bánh và lốp xe nhỏ hơn nhiều so với loại sử dụng cho ô tô thông thường, với vành xe được làm bằng hợp kim magiê, nhôm hoặc vật liệu tổng hợp, có thể chịu được gia tốc khi vào cua trên 2 g (20 m/s²), tùy thuộc vào khung gầm, máy và thiết lập của động cơ. Xe có thể được lắp động cơ nhiên liệu với dung tích lên tới 1.500 cc, động cơ điện hoặc động cơ kết hợp.
(Nguồn: Singapore)
Notes for Section XVII — VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Notes.
1. This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.
2. The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:
(a) Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) Articles of Chapter 82 (tools);
(d) Articles of heading 83.06;
(e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof, other than the radiators for the articles of this Section; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83;
(f) Electrical machinery or equipment (Chapter 85);
(g) Articles of Chapter 90;
(h) Articles of Chapter 91;
(ij) Arms (Chapter 93);
(k) Luminaires and lighting fittings and parts thereof of heading 94.05; or
(l) Brushes of a kind used as parts of vehicles (heading 96.03).
3. References in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
4. For the purposes of this Section:
(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
(b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
(a) In Chapter 86 if designed to travel on a guide-track (hovertrains);
(b) In Chapter 87 if designed to travel over land or over both land and water;
(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.
Notes for Chapter 87 — Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
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.
Codes at the same level under “Completely Knocked Down:”
Check neighbouring codes to make sure the classification fits best.
Data updated: 29/07/2026 · Found wrong or missing data? Report an issue for this code →