Motor vehicle parts and components imported to implement the Tax Incentive Program.
9849.46.00 — Engine ECU and other control units, of a kind used for motor vehicles
Engine ECU và các bộ điều khiển khác, được sử dụng cho xe có động cơ
Unit: chiếc (unit)
HS code 98494600 covers engine ecu and other control units, of a kind used for motor vehicles under heading 9849 (motor vehicle parts and components imported to implement the tax incentive program.), Chapter 98. The MFN import duty is 0%; the lowest FTA rate is 0% under Vietnam - Laos (C/O form S required). Unit of quantity: unit.
MFN import duty
0%
Lowest FTA
0%
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) | 0% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 0% | 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.
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: Circular No. 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 9849
Check neighbouring codes to make sure the classification fits best.
- 984911Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges):
- 984912New pneumatic tyres, of rubber:
- —Retreaded tyres:
- 984914Inner tubes, of rubber:
- 984915Other articles of vulcanised rubber other than hard rubber:
- 984916Safety glass, consisting of toughened (tempered) or laminated glass:
- 984917Glass mirrors, whether or not framed, including rear-view mirrors:
- 984918Springs and leaves for springs, of iron or steel:
- 984919Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal:
- 984920Spark-ignition reciprocating or rotary internal combustion piston engines:
- 984921Compression-ignition internal combustion piston engines (diesel or semi-diesel engines):
- 984922Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08:
Data updated: 30/07/2026 · Found wrong or missing data? Report an issue for this code →