APPENDIX I
Attached to Circular No. 49/2025/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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| No. | HS code | Description of goods | Quy tắc cụ thể mặt hàng | ||
|---|---|---|---|---|---|
| Chapter 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | ||||
| 506 | 87.02 | Motor vehicles for the transport of ten or more persons, including the driver | RVC 45% | ||
| 87.03 | 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 | ||||
| 8703.2 | - Other vehicles, with only spark-ignition internal combustion piston engine: | ||||
| 507 | 8703.21 | - - Of a cylinder capacity not exceeding 1,000 cc: | RVC 45% | ||
| 508 | 8703.22 | - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: | RVC 45% | ||
| 509 | 8703.23 | - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: | RVC 45% | ||
| 510 | 8703.24 | - - Of a cylinder capacity exceeding 3,000 cc: | RVC 45% | ||
| 8703.3 | - Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): | ||||
| 511 | 8703.31 | - - Of a cylinder capacity not exceeding 1,500 cc: | RVC 45% | ||
| 512 | 8703.32 | - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: | RVC 45% | ||
| 513 | 8703.33 | - - Of a cylinder capacity exceeding 2,500 cc: | RVC 45% | ||
| 514 | 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: | RVC 45% | ||
| 515 | 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: | RVC 45% | ||
| 516 | 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: | RVC 45% | ||
| 517 | 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: | RVC 45% | ||
| 518 | 8703.80 | - Other vehicles, with only electric motor for propulsion: | RVC 45% | ||
| 519 | 8703.90 | - Other: | RVC 45% | ||
| 520 | 87.04 | Motor vehicles for the transport of goods | RVC 45% | ||
| 87.08 | Parts and accessories of the motor vehicles of headings 87.01 to 87.05 | ||||
| 521 | 8708.40 | - Gear boxes and parts thereof: | A. Đối với hộp số: CTH; hoặc RVC 40% B. Đối với các bộ phận của hộp số: RVC 45% | ||
| 522 | 8708.50 | - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: | A. Đối với cầu chủ động có vi sai và cầu bị động: CTH; hoặc RVC 40% B. Đối với các bộ phận của cầu chủ động có vi sai và các cầu bị động: RVC 45% | ||
| 523 | 8708.80 | - Suspension systems and parts thereof (including shock-absorbers): | A. Đối với hệ thống giảm chấn (kể cả giảm sóc): CTH; hoặc RVC 40% B. Đối với các bộ phận của hệ thống giảm chấn (kể cả giảm sóc): RVC 45% | ||
| 8708.9 | - Other parts and accessories: | ||||
| 524 | 8708.91 | - - Radiators and parts thereof: | A. Đối với két nước làm mát: CTH; hoặc RVC 40% B. Đối với các bộ phận của két nước làm mát: RVC 45% | ||
| 525 | 8708.92 | - - Silencers (mufflers) and exhaust pipes; parts thereof: | A. Đối với ống xả và bộ giảm thanh: CTH; hoặc RVC 40% B. Đối với các bộ phận của ống xả và bộ giảm thanh: RVC 45% | ||
| 526 | 8708.94 | - - Steering wheels, steering columns and steering boxes; parts thereof: | RVC 45% | ||
| 527 | 8708.95 | - - Safety airbags with inflater system; parts thereof: | RVC 45% | ||
| 528 | 8708.99 | - - Other: | RVC 45% | ||
| 529 | 87.11 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars | RVC 45% | ||
This digitised text is for reference, and its formatting may differ slightly from the original. For legal purposes, please verify against the attached original or the Official Gazette. The authoritative text is in Vietnamese.