Motor vehicle parts and components imported to implement Decision No. 229/QD-TTg dated 4 February 2016 on mechanisms and policies for the implementation of the Strategy and Master Plan for the development of the automobile industry.

984550008-digit code

9845.50.00 — Bushings of a kind used for gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters

Bạc phụ tùng dùng cho bộ bánh răng và cụm bánh răng khớp, trừ bánh xe có răng, đĩa xích và các bộ phận truyền chuyển động ở dạng riêng biệt; vít bi hoặc vít đũa; hộp số và các cơ cấu điều tốc khác, kể cả bộ biến đổi mô men xoắn

Unit: chiếc (unit)

HS code 98455000 covers bushings of a kind used for gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters under heading 9845 (motor vehicle parts and components imported to implement decision no. 229/qd-ttg dated 4 february 2016 on mechanisms and policies for the implementation of the strategy and master plan for the development of the automobile industry.), Chapter 98. The MFN import duty is 15%; the lowest FTA rate is 0% under Vietnam - Laos (C/O form S required). Unit of quantity: unit.

MFN import duty

15%

Lowest FTA

Vietnam - Laos

VAT

—

Excise / Env. tax

—

Not subject

Import duty comparison across FTA schedules

Full table with legal documents & effective dates

Tax / Schedule	Rate	Document	Effective
Preferential import duty (MFN)	15%	144/2024/NĐ-CP	01/11/2024
Ordinary import duty	22.5%	15/2023/QĐ-TTg	15/07/2023
Vietnam - Laos	0%	206/2025/NĐ-CP	15/07/2025

VAT · Excise tax · Environmental protection tax

No data.

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.

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.

VN_LAOC/O SGeneral rule applies

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.

Notes for Chapter 98 — REGULATIONS ON COMMODITY CODES AND SPECIAL PREFERENTIAL IMPORT DUTY RATES FOR CERTAIN GROUPS OF GOODS AND GOODS

3. Danh mục hàng hóa và mức thuế suất thuế nhập khẩu ưu đãi

Codes at the same level under 9845

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 →