APPENDIX II

Attached to Circular No. 08/2023/TT-BCT

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Chapter 87 — Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

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Chapter	Heading	Description of goods
Chapter 87	8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
	8712	Bicycles and other cycles (including delivery tricycles), not motorized (except racing bicycles of HS code 8712.00.10)
	8714	Parts and accessories of vehicles of headings 8711 to 87.13 (except parts and accessories of heading 87.13)

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.