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