APPENDIX II — LIST OF GOODS NOT ELIGIBLE FOR TARIFF PREFERENCES UNDER THE VIETNAM - L

Attached to Decree No. 206/2025/ND-CP

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

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No.CodeDescription of goods
Chapter 87
Vehicles other than railway or tramway rolling stock, and parts and accessories thereof.
87.03Motor 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
8703.23- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
- - - In CKD form:
1338703.23.14- - - - Motor-homes
- Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
8703.31- - Of a cylinder capacity not exceeding 1,500 cc:
- - - In CKD form:
1348703.31.16- - - - Motor-homes
1358703.31.17- - - - Sedan
- - - - Other motor cars (including station wagons and sports cars, but not including vans):
1368703.31.29- - - - - Other
8703.32- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
- - - In CKD form:
1378703.32.14- - - - Motor-homes
- - - Other:
8703.40- Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
- - In CKD form:
- - - Motor-homes:
1388703.40.16- - - - Of a cylinder capacity not exceeding 2,000 cc
1398703.40.17- - - - Of a cylinder capacity exceeding 2,000 cc
8703.50- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
- - In CKD form;
- - - Motor-homes:
1408703.50.16- - - - Of a cylinder capacity not exceeding 2,000 cc
1418703.50.17- - - - Of a cylinder capacity exceeding 2,000 cc
- - - Of a sedan type:
1428703.50.18- - - - Of a cylinder capacity not exceeding 1,500 cc
- - - Other motor cars (including station wagons and sports cars, but excluding vans), other than four-wheel drive type:
1438703.50.25- - - - Of a cylinder capacity not exceeding 2,000 cc
8703.60- Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:
- - In CKD form:
- - - Motor-homes:
1448703.60.16- - - - Of a cylinder capacity not exceeding 2,000 cc
1458703.60.17- - - - Of a cylinder capacity exceeding 2,000 cc
- - - All-Terrain Vehicles (ATV):
8703.70- Other vehicles, with both compression- ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:
- - In CKD form:
- - - Motor-homes:
1468703.70.16- - - - Of a cylinder capacity not exceeding 2,000 cc
1478703.70.17- - - - Of a cylinder capacity exceeding 2,000 cc
- - - Of a sedan type:
1488703.70.18- - - - Of a cylinder capacity not exceeding 1,500 cc
- - - Other motor cars (including station wagons and sports cars, but excluding vans), other than four-wheel drive type:
1498703.70.25- - - - Of a cylinder capacity not exceeding 2,000 cc
1508710.00.00Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
87.11Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars

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