Appendix II sets forth preferential import tariff rates specifically for items related to motor vehicles, including chassis with engines installed and cabined units, as well as various types of trucks. The tariff rate is determined based on the maximum loaded weight of the vehicle and specific characteristics of each type of vehicle (such as refrigerated trucks, waste collection trucks, concrete mixers, etc.). The tariff rate ranges from 0% to 18%, depending on the product code and technical features of the item.
적용 범위
Items include chassis with engines installed and cabined units (straight trucks, cabined units) and various types of trucks such as refrigerated trucks, waste collection trucks, concrete mixers, etc.
핵심 사항
- Specific preferential import tariff rates are applied to each individual product code.
- Technical features of the product (maximum loaded weight and type of vehicle) affect the tariff rate.
- Items are classified based on technical features and intended use.
- The tariff rate ranges from 0% to 18%
- For chassis with engines installed and cabined units (straight trucks, cabined units), the applicable tariff rate is 18%
🌐 이 문서의 사회적 영향
- Supports businesses importing trucks and vehicle parts at lower costs.
- Facilitates the development of the domestic automotive industry through reduced import tariffs.
❓ 자주 묻는 질문
What is a specific preferential import tariff rate?
It is a tariff rate applied separately to certain specific items rather than applying a general rate to all items. This aims to facilitate the importation of important or necessary items.
What is the maximum tariff rate?
The maximum is 18% for certain specific types of trucks, while many other product codes have lower or zero import tariffs.
전문
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 163/2015/TT-BTC |
Hanoi, November 5, 2015 |
CIRCULAR
AMENDING THE RATE OF PREFERENTIAL IMPORT DUTY FOR MOTOR VEHICLES WITH ENGINES USED FOR CARRYING GOODS BELONGING TO SUBHEADING 87.04 AND AUTOMOBILE SPARE PARTS, ASSEMBLED CHASSIS WITH CABIN BELONGING TO CHAPTER 98 OF THE PREFERENTIAL IMPORT TAX SCHEDULE
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on the issuance of the Export Tax Schedule according to the list of taxable goods categories and tax rates for each category, the Preferential Import Tax Schedule according to the list of taxable goods categories and preferential tax rate ranges for each category,No.ishallm category;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 detailing certain provisions of the Law on Export Tax and Import Tax;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." July 25, 2017 Government Decree on the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;ANNEX I.A[31] Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance's Department of Tax Policy;
hereby issues this Circular amending the preferential import duty rate for motor vehicles with engines used for carrying goods belonging to subheading 87.04 and automobile spare parts, assembled chassis with cabin belonging to Chapter 98 of the Preferential Import Tax Schedule."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:
At the proposal of the Director of the Department of Tax Policy,"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Article 1. Amending the preferential import duty rate for motor vehicles with engines used for carrying goods belonging to subheading 87.04
Minister of Ministry of Finance Amending the preferential import duty rate for motor vehicles with engines used for carrying goods belonging to subheading 87.04 issued together with Circular No. 173/2014/TT-BTC dated November 14, 2014 of the Minister of Finance amending the preferential import duty rate for some items in the Preferential Import Tax Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance to implement the WTO commitment in 2015 to the new preferential import duty rate specified in Item I of the List attached hereto.No.Article 2. Amending the separate preferential import duty rate for automobile spare parts, assembled chassis with cabin belonging to Chapter 98ANNEX I.A[31]1. Amending the separate preferential import duty rate for detached and non-integrated spare parts of motor vehicles with engines used for carrying goods belonging to Subheading 98.21, Part II, Appendix II of the Preferential Import Tax Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance to the new preferential import duty rate specified in Clause 1, Item II of the List attached hereto. ng 2. Amending and supplementing the separate preferential import duty rate for assembled chassis with cabin (bare chassis with cabin), with total weight over 20 tons but not exceeding 45 tons, as stipulated in Article 2 of Circular No. 122/2014/TT-BTC dated August 27, 2014 on amending and supplementing the list of categories of goods and preferential import duty rates for assembled chassis with cabin, with total weight over 20 tons but not exceeding 45 tons, as stipulated in Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance to the new preferential import duty rate specified in Clause 2, Item II of the List attached hereto.shall This Circular takes effect from December 20, 2015.
- Provincial People's Committees;
- Vietnam Chamber of Commerce and Industry;g - Customs Departments of provinces and cities;y - To be filed: VT, Revenue Administration Department (P), amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPPREFERENTIAL IMPORT DUTY RATES FOR ITEMS BELONGING TO SUBHEADING 87.04 IN THE PREFERENTIAL IMPORT TAX SCHEDULE
163/2015/TT-BTC dated May 5, 2015 of the Ministry of Finance
I. Preferential import duty rates for motor vehicles belonging to subheading 87.04:, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPMotor vehicles with engines used for carrying goods.rime Minister c- Self-propelled vehicles designed for use on non-national highways:ồTotal weight not exceeding 5 tonsdevelopment Total weight over 5 tons but not exceeding 10 tons
Total weight over 10 tons but not exceeding 20 tons Total weight over 20 tons but not exceeding 24 tons
Article 3. Effectiveness
Total weight over 24 tons but not exceeding 45 tons
|
Place of Receipt: |
DEPUTY MINISTER |
LIST
Refrigerated trucks
(Issued together with CircularNo. Waste collection trucks with compaction equipment11Tanker trucks; cement mixer trucks"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."e)
Armored trucks for transporting valuable goods
|
Item Code |
Description of Goods |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
|
87.04 |
Dump trucks with detachable and hoistable bodiesdevelopment - Total weight over 5 tons but not exceeding 20 tons: |
|
|
8704.10 |
Total weight not exceeding 6 tons:, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP amended and supplemented by Law No. 87/2025/QH15; Armored trucks for transporting valuable goods Other types |
|
|
|
- - - Other |
|
|
8704.10.23 |
- - - T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPTotal weight over 6 tons but not exceeding 20 tons:No.Waste collection trucks with compaction equipmentof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsn |
56 |
|
8704.10.24 |
- - - T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPTotal weight over 6 tons but not exceeding 20 tons:No.Dump trucks with detachable and hoistable bodiesof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsTotal weight over 6 tons but not exceeding 10 tons |
50 |
|
8704.10.25 |
- - - T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPTotal weight over 6 tons but not exceeding 20 tons:No.- Total weight over 20 tons:of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsTotal weight not exceeding 24 tons: |
50 |
|
8704.10.26 |
- - - T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPTotal weight over 6 tons but not exceeding 20 tons:No.Waste collection trucks with compaction equipmentof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsTanker trucks; cement mixer trucks |
50 |
|
8704.10.27 |
- - - T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPTotal weight over 24 tons but not exceeding 45 tons: |
10 |
|
8704.10.28 |
- - - Dump trucks with detachable and hoistable bodies |
0 |
|
|
Total weight over 45 tons:logoTanker trucks, cement mixer trucks |
|
|
8704.21 |
- Internal combustion spark ignition engines: |
|
|
|
- - - LoperiodTanker trucks; cement mixer trucks |
|
|
8704.21.21 |
- - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.21.22 |
- - - - - Total weight not exceeding 5 tons:policies Waste collection trucks with compaction equipmentpolicies Tanker trucks; cement mixer trucks |
20 |
|
8704.21.23 |
- - - - Armored trucks for transporting valuable goodsdevelopment- Total weight over 6 tons but not exceeding 20 tons:ồn |
20 |
|
8704.21.24 |
- - - - Waste collection trucks with compaction equipmentdevelopment Tanker trucks; cement mixer trucks |
10 |
|
8704.21.25 |
- - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.21.29 |
- - - - Loperiod- Total weight over 6 tons but not exceeding 10 tons:June 2024;c |
70 |
|
8704.22 |
Waste collection trucks with compaction equipment |
|
|
|
- - - Dump trucks with detachable and hoistable bodies |
|
|
|
- - - - LoperiodTanker trucks; cement mixer trucks |
|
|
8704.22.21 |
- - - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.22.22 |
- - - - - - Total weight not exceeding 5 tons:policies Waste collection trucks with compaction equipmentpolicies Tanker trucks; cement mixer trucks |
20 |
|
8704.22.23 |
- - - - - Armored trucks for transporting valuable goodsdevelopment- Total weight over 6 tons but not exceeding 20 tons:ồn |
20 |
|
8704.22.24 |
- - - -- - Total weight over 10 tons but not exceeding 20 tons: |
10 |
|
8704.22.25 |
- - - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.22.29 |
- - - - - LoperiodWaste collection trucks with compaction equipment |
50 |
|
|
- - - Tanker trucks; cement mixer trucks |
|
|
|
- - - - LoperiodTanker trucks; cement mixer trucks |
|
|
8704.22.41 |
- - - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.22.42 |
- - - - - - Total weight over 20 tons: |
20 |
|
8704.22.43 |
- - - - - Armored trucks for transporting valuable goodsdevelopment- Total weight over 6 tons but not exceeding 20 tons:ồn |
20 |
|
8704.22.44 |
- - - - - - Total weight over 10 tons but not exceeding 20 tons: |
10 |
|
8704.22.45 |
- - - - - Waste collection trucks with compaction equipmentshall Tanker trucks; cement mixer trucksâ- Total weight over 24 tons but not exceeding 45 tons:concerning the classification and determination of state management authority in the field of crop productionAID |
20 |
|
|
- - - - - LoperiodTanker trucks; cement mixer trucks |
|
|
8704.22.51 |
- - - - - - Dump trucks with detachable and hoistable bodiesshall - Total weight over 45 tons: |
50 |
|
8704.22.59 |
- - - - - - LoperiodWaste collection trucks with compaction equipment |
30 |
|
8704.23 |
Tanker trucks, cement mixer trucks |
|
|
|
- - - - Total weight not exceeding 5 tons: |
|
|
|
- - - - LoperiodTanker trucks; cement mixer trucks |
|
|
8704.23.21 |
- - - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.23.22 |
- - - - - - Total weight not exceeding 5 tons:policies Waste collection trucks with compaction equipment |
20 |
|
8704.23.23 |
- - - - - Armored trucks for transporting valuable goodsdevelopmentTanker trucks; cement mixer trucks |
20 |
|
8704.23.24 |
- - - - - Waste collection trucks with compaction equipmentdevelopment Tanker trucks; cement mixer trucks |
10 |
|
8704.23.25 |
- - - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.23.29 |
- - - - - Other |
25 |
|
|
- - - - Total weight over 5 tons but not exceeding 10 tons: |
|
|
|
- - - - LoperiodTanker trucks; cement mixer trucks |
|
|
8704.23.61 |
- - - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.23.62 |
- - - - - - Total weight not exceeding 5 tons:policies Waste collection trucks with compaction equipmentpolicies Tanker trucks; cement mixer trucks |
20 |
|
8704.23.63 |
- - - - - Armored trucks for transporting valuable goodsdevelopment- Total weight over 6 tons but not exceeding 20 tons:ồn |
20 |
|
8704.23.64 |
- - - - - Waste collection trucks with compaction equipmentdevelopment Tanker trucks; cement mixer trucks |
10 |
|
8704.23.65 |
- - - - - Waste collection trucks with compaction equipmentshall Waste collection trucks with compaction equipment |
20 |
|
8704.23.66 |
- - - - - Tanker trucks; cement mixer trucksitself đ, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP |
25 |
|
8704.23.69 |
- - - - - LoperiodWaste collection trucks with compaction equipment |
25 |
|
|
- - - - Total weight over 10 tons but not exceeding 20 tons: |
|
|
|
- - - - LoperiodTanker trucks; cement mixer trucks |
|
|
8704.23.81 |
- - - - - Dump trucks with detachable and hoistable bodies |
0 |
|
8704.23.82 |
- - - - - - Total weight over 20 tons: |
0 |
|
8704.23.83 |
- - - - - Waste collection trucks with compaction equipment |
0 |
|
8704.23.84 |
- - - - - - Total weight over 10 tons but not exceeding 20 tons: |
0 |
|
8704.23.85 |
- - - - - Dump trucks with detachable and hoistable bodies |
0 |
|
8704.23.86 |
- - - - - Tanker trucks; cement mixer trucksitself i, b |
0 |
|
8704.23.89 |
- - - - - LoperiodWaste collection trucks with compaction equipment |
0 |
|
|
Total weight over 45 tons:logoTanker trucks; cement mixer trucks |
|
|
8704.31 |
- Internal combustion spark ignition engines: |
|
|
|
- - - Other: |
|
|
8704.31.21 |
- - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.31.22 |
- - - - - Total weight over 20 tons: |
20 |
|
8704.31.23 |
- - - - - Total weight over 20 tons but not exceeding 24 tons:Declaration, re-declarationWaste collection trucks with compaction equipment |
20 |
|
8704.31.24 |
- - - - Waste collection trucks with compaction equipmentdevelopment Tanker trucks; cement mixer trucks |
10 |
|
8704.31.25 |
- - - - Tanker trucks; cement mixer trucksâ- Total weight over 24 tons but not exceeding 45 tons: |
20 |
|
8704.31.29 |
- - - - LoperiodWaste collection trucks with compaction equipment |
70 |
|
8704.32 |
Dump trucks with detachable and hoistable bodies, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP- Total weight over 45 tons: |
|
|
|
- - - Dump trucks with detachable and hoistable bodies |
|
|
|
- - - - Other: |
|
|
8704.32.21 |
- - - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.32.22 |
- - - - - Tanker trucks, cement mixer trucksDeclaration, re-declaration- Total weight not exceeding 5 tons: |
20 |
|
8704.32.23 |
- - - - - Waste collection trucks with compaction equipment |
20 |
|
8704.32.24 |
- - - - - Waste collection trucks with compaction equipmentdevelopment Tanker trucks; cement mixer trucksdevelopmentArmored trucks for transporting valuable goods |
10 |
|
8704.32.25 |
- - - - - Waste collection trucks with compaction equipmentshall Waste collection trucks with compaction equipment |
20 |
|
8704.32.29 |
- - - - - Other |
70 |
|
|
- Total weight over 6 tons but not exceeding 20 tons: |
|
|
|
- - - - Other: |
|
|
8704.32.41 |
- - - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.32.42 |
- - - - - Waste collection trucks with compaction equipmentshall Tanker trucks; cement mixer truckspolicies Tanker trucks; cement mixer trucks |
20 |
|
8704.32.43 |
- - - - - Dump trucks with detachable and hoistable bodies - Total weight over 6 tons but not exceeding 10 tons:Waste collection trucks with compaction equipmentdevelopmentTanker trucks; cement mixer trucks |
20 |
|
8704.32.44 |
- - - - - Waste collection trucks with compaction equipmentdevelopment Tanker trucks; cement mixer trucks |
10 |
|
8704.32.45 |
- - - - - Dump trucks with detachable and hoistable bodies |
20 |
|
|
- - - - - Other: |
|
|
8704.32.46 |
- - - - - - Dump trucks with detachable and hoistable bodiesshall Tanker trucks; cement mixer trucks organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Dump trucks with detachable and hoistable bodiesJune 2024; - Total weight over 10 tons but not exceeding 20 tons: |
70 |
|
8704.32.49 |
- - - - - - Other |
45 |
|
|
- - - Waste collection trucks with compaction equipment |
|
|
|
- - - - Other: |
|
|
8704.32.61 |
- - - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.32.62 |
- - - - - Waste collection trucks with compaction equipmentshall Tanker trucks; cement mixer trucks organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.- Total weight over 20 tons but not exceeding 24 tons: |
20 |
|
8704.32.63 |
- - - - - Waste collection trucks with compaction equipment |
20 |
|
8704.32.64 |
- - - - - Waste collection trucks with compaction equipmentdevelopment Tanker trucks; cement mixer trucks |
10 |
|
8704.32.65 |
- - - - - Waste collection trucks with compaction equipmentshall Waste collection trucks with compaction equipment |
20 |
|
8704.32.69 |
- - - - - Other |
35 |
|
|
- - - - Total weight over 5 tons but not exceeding 10 tons: |
|
|
|
- - - - Other: |
|
|
8704.32.81 |
- - - - - Dump trucks with detachable and hoistable bodies |
20 |
|
8704.32.82 |
- - - - - - Total weight over 20 tons: |
20 |
|
8704.32.83 |
- - - - - Waste collection trucks with compaction equipment |
20 |
|
8704.32.84 |
- - - - - - Total weight over 10 tons but not exceeding 20 tons: |
10 |
|
8704.32.85 |
- - - - - Waste collection trucks with compaction equipmentshall Waste collection trucks with compaction equipment |
20 |
|
8704.32.86 |
- - - - - Tanker trucks; cement mixer trucksitself đ, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP |
25 |
|
8704.32.89 |
- - - - - Other |
25 |
|
|
- - - - Total weight over 10 tons but not exceeding 20 tons: |
|
|
|
- - - - Other: |
|
|
8704.32.93 |
- - - - - Waste collection trucks with compaction equipmentngTanker trucks; cement mixer trucks |
0 |
|
8704.32.94 |
- Total weight over 24 tons but not exceeding 45 tons: Waste collection trucks with compaction equipment |
0 |
|
8704.32.95 |
- - - - - Waste collection trucks with compaction equipment |
0 |
|
8704.32.96 |
- - - - - Waste collection trucks with compaction equipmentdevelopment Tanker trucks; cement mixer trucks |
0 |
|
8704.32.97 |
- - - - - Dump trucks with detachable and hoistable bodies |
0 |
|
8704.32.98 |
- - - - - Tanker trucks; cement mixer trucksitself đ, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP |
0 |
|
8704.32.99 |
- - - - - Other |
0 |
|
8704.90 |
- - Of ducks, geese |
|
|
|
- - - Other |
|
|
8704.90.91 |
- - - Dump trucks with detachable and hoistable bodiesshall - Total weight over 45 tons:No.Waste collection trucks with compaction equipmentof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsn |
70 |
|
8704.90.92 |
- - - T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPTanker trucks, cement mixer trucksof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsII. Separate preferential import duty rates at Chapter 98:of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsn |
70 |
|
8704.90.93 |
- - - 1. Separate preferential import duty rates for detached spare parts for manufacturing and assembling motor vehicles belonging to subheading 87.04:of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsn |
70 |
|
8704.90.94 |
- - - Item codeNo.Waste collection trucks with compaction equipmentof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsorganconcerning the classification and determination of state management authority in the field of crop productionlisted in ItemJune 2024; Appendix IIof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsn |
25 |
|
8704.90.99 |
- - - Other |
0 |
Detached and non-integrated spare parts of automobiles for manufacturing and assembling
automobiles.g - Of motor vehicles with engines used for carrying goods:
|
Item Code |
Description of Goods |
- - Of self-propelled vehicles designed for use on non-national highways:oenergy ứ- - - Total weight not exceeding 5 tons I Total weight over 5 tons but not exceeding 10 tons |
Tax Rate (%) |
||||
|
98.21 |
|
|
Total weight over 10 tons but not exceeding 20 tonsThis Resolution takes effect from the date it is adopted by the National Assembly.i đồTotal weight over 20 tons but not exceeding 24 tons ng - - - Total weight over 24 tons but not exceeding 45 tons |
|
|
|
|
|
9821 |
30 |
|
- For motor vehicles used for cargo transportation:development - - For self-propelled vehicles: |
|
|
|
|
|
|
|
|
- - - Maximum total loaded weight not exceeding 5 tons, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP - - - Maximum total loaded weight over 5 tons but not exceeding 10 tonspoliciesb) The list of equipment for preventing unauthorized access through the Internet network, including at least the following information: name of equipment, configuration, year of production, manufacturer, country of production, quantity, quality (new/used), installation location, management/staff operating, function/feature usage;policies đdevelopment - - - Maximum total loaded weight over 10 tons but not exceeding 20 tonsNo.- - - Maximum total loaded weight over 20 tons but not exceeding 24 tons |
|
|
|
|
|
9821 |
30 |
11 |
- - For other types: |
8704 |
10 |
23 |
56 |
|
9821 |
30 |
12 |
- - - - - - Maximum total loaded weight over 24 tons but not exceeding 45 tons |
8704 |
10 |
24 |
50 |
|
9821 |
30 |
13 |
- - - - - - Maximum total loaded weight over 20 tonsnationalState Capital Investment and Business Corporation.shall tonsof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsn but not qJune 2024; 20 tons |
8704 |
10 |
25 |
50 |
|
9821 |
30 |
14 |
- - - Maximum gross weight with load over 20 tons but not more than 24 tons |
8704 |
10 |
26 |
7 |
|
9821 |
30 |
15 |
- - - Maximum gross weight with load over 24 tons but not more than 45 tons |
8704 |
10 |
27 |
7 |
|
9821 |
30 |
19 |
- - - Total loaded weightg not exceeding 45 tons |
8704 |
10 |
28 |
0 |
|
|
|
|
- - Of other types, with internal combustion enginesNo.in the piston type ignited by compressionlogo(diesel or semi-diesel):n Total loaded weight not exceeding 5 tons |
|
|
|
|
|
9821 |
30 |
21 |
- - - Total loaded weight not exceeding 5 tons but over 5 tons |
8704 |
21 |
29 |
70 |
|
9821 |
30 |
22 |
- - - Total loaded weight not exceeding 6 tons but over 6 tons |
8704 |
22 |
29 |
50 |
|
9821 |
30 |
23 |
- - - Total loaded weight not exceeding 10 tons but over 10 tons |
8704 |
22 |
51 |
50 |
|
9821 |
30 |
24 |
- - - Total loaded weight not exceeding 20 tons but over 10 tons |
8704 |
22 |
59 |
30 |
|
9821 |
30 |
25 |
- - - Maximum gross weight with load over 20 tons but not more than 24 tons |
8704 |
23 |
29 |
7 |
|
9821 |
30 |
26 |
- - - Total loaded weight not exceeding 45 tons but over 24 tons |
8704 |
23 |
66 |
7 |
|
8704 |
23 |
69 |
|
||||
|
9821 |
30 |
29 |
- - - Dump trucks with detachable and hoistable bodies |
8704 |
23 |
86 |
0 |
|
8704 |
23 |
89 |
|
||||
|
|
|
|
- - Of other types, with internal combustion enginesNo.in the piston type ignited by spark: |
|
|
|
|
|
9821 |
30 |
31 |
- - - Total loaded weight not exceeding 5 tonsJune 2024; 5 tons |
8704 |
31 |
29 |
70 |
|
9821 |
30 |
32 |
- - - Total loaded weight not exceeding 6 tons but over 5 tonsJune 2024; 6 tons |
8704 |
32 |
29 |
70 |
|
9821 |
30 |
33 |
- - - Total loaded weight not exceeding 10 tons but over 10 tons |
8704 |
32 |
46 |
70 |
|
9821 |
30 |
34 |
- - - Total loaded weight not exceeding 10 tons but over 10 tonsJune 2024; 20 tons |
8704 |
32 |
49 |
45 |
|
9821 |
30 |
35 |
- - - Maximum gross weight with load over 20 tons but not more than 24 tons |
8704 |
32 |
69 |
7 |
|
9821 |
30 |
36 |
- - - Total loaded weight not exceeding 45 tons but over 24 tons |
8704 |
32 |
86 |
7 |
|
8704 |
32 |
89 |
|||||
|
9821 |
30 |
39 |
- - - Dump trucks with detachable and hoistable bodies |
8704 |
32 |
98 |
0 |
|
8704 |
32 |
99 |
|||||
|
|
|
|
- - - Other |
|
|
|
|
|
9821 |
30 |
91 |
- - - Total loaded weight not exceeding 5 tons but over 5 tons |
8704 |
90 |
91 |
70 |
|
9821 |
30 |
92 |
- - - - - - Maximum total loaded weight over 24 tons but not exceeding 45 tons |
8704 |
90 |
92 |
70 |
|
9821 |
30 |
93 |
- - - Total loaded weight maximum not exceeding 10 tons but over 10 tonsANNEX I.A[31] but not exceeding 10 tonsJune 2024; 20 tons |
8704 |
90 |
93 |
70 |
|
9821 |
30 |
94 |
- - - Total loaded weight trnot exceeding 20 tons but over 45 tons |
8704 |
90 |
94 |
7 |
|
9821 |
30 |
99 |
- - - Other |
8704 |
90 |
99 |
0 |
2. Preferential import tax rate specifically for chassis already fitted with engines, with driver's cab (bare chassis trucks, with driver's cab):
|
Item Code |
Description of Goods |
- - Of self-propelled vehicles designed for use on non-national highways:oas specified in Section I of Appendix II |
Tax Rate (%) |
||||
|
98.36 |
|
|
Chassisầalready fitted with engine, with driver's cab (bare chassis trucks, with driver's cab)ắnot exceeding 20 tons but over 24 tons |
|
|
|
|
|
|
|
|
- For motor vehicles used for cargo transportation:development - - For self-propelled vehicles: |
|
|
|
|
|
|
|
|
- - - Maximum total loaded weight not exceeding 5 tons, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP - - - Maximum total loaded weight over 5 tons but not exceeding 10 tonspoliciesb) The list of equipment for preventing unauthorized access through the Internet network, including at least the following information: name of equipment, configuration, year of production, manufacturer, country of production, quantity, quality (new/used), installation location, management/staff operating, function/feature usage;policies đdevelopment Other types |
|
|
|
|
|
9836 |
10 |
00 |
- - - Dump trucks with detachable and hoistable bodiesshall in the piston type ignited by compression (diesel or semi-diesel):June 2024; Tanker trucks; cement mixer trucks |
8704 |
10 |
26 |
18 |
|
|
|
|
- - Of other types, with internal combustion enginesNo.Cement |
|
|
|
|
|
9836 |
20 |
|
- - - Waste collection trucks with compaction equipment |
|
|
|
|
|
9836 |
20 |
10 |
- - - - Waste collection trucks with compaction equipmentngTanker trucks; cement mixer trucks |
8704 |
23 |
21 |
18 |
|
9836 |
20 |
20 |
- - - - - Total weight over 20 tons: |
8704 |
23 |
22 |
18 |
|
9836 |
20 |
30 |
- - - - Mixer trucksANNEX I.A[31] Dump trucks with detachable body raised by hydraulic systemdevelopment- Total weight over 6 tons but not exceeding 20 tons:ồn |
8704 |
23 |
23 |
18 |
|
9836 |
20 |
40 |
- - - - - - - - Medium typein - - Of other types, with internal combustion engines in the piston type ignited by spark:period forwardednationalc |
8704 |
23 |
25 |
18 |
|
9836 |
20 |
90 |
Total loaded weight not exceeding 45 tons but over 24 tonsc |
8704 |
23 |
29 |
18 |
|
9836 |
30 |
|
- - - - Total weight over 5 tons but not exceeding 10 tons: |
|
|
|
|
|
9836 |
30 |
10 |
- - - - Dump trucks with detachable and hoistable bodies |
8704 |
23 |
61 |
18 |
|
9836 |
30 |
20 |
- - - - - Total weight over 20 tons: |
8704 |
23 |
62 |
18 |
|
9836 |
30 |
30 |
- - - - Waste collection trucks with compaction equipment |
8704 |
23 |
63 |
18 |
|
9836 |
30 |
40 |
- - - - Waste collection trucks with compaction equipmentshall Tanker trucks; cement mixer trucksâ- Total weight over 24 tons but not exceeding 45 tons: |
8704 |
23 |
65 |
18 |
|
9836 |
30 |
50 |
- - - - Tanker trucks; cement mixer trucksitself đ, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP |
8704 |
23 |
66 |
18 |
|
9836 |
30 |
90 |
- - - - Other |
8704 |
23 |
69 |
18 |
|
|
|
|
; tanker trucks |
|
|
|
|
|
9836 |
40 |
|
- - - Waste collection trucks with compaction equipment |
|
|
|
|
|
9836 |
40 |
10 |
- - - - Dump trucks with detachable and hoistable bodies |
8704 |
32 |
61 |
18 |
|
9836 |
40 |
20 |
- - - - - Total weight over 20 tons: |
8704 |
32 |
62 |
18 |
|
9836 |
40 |
30 |
- - - - Waste collection trucks with compaction equipment |
8704 |
32 |
63 |
18 |
|
9836 |
40 |
40 |
- - - - Tanker trucks; cement mixer trucksâforcemenperiod forwardednationalc |
8704 |
32 |
65 |
18 |
|
9836 |
40 |
90 |
- - - - Other |
8704 |
32 |
69 |
18 |
|
9836 |
50 |
|
- - - Waste compaction unitJune 2024; ; dump trucks |
|
|
|
|
|
9836 |
50 |
10 |
Dump trucks with detachable and hoistable bodies |
8704 |
32 |
81 |
18 |
|
9836 |
50 |
20 |
- - - - Waste collection trucks with compaction equipmentshall Detachable body raised by hydraulic system |
8704 |
32 |
82 |
18 |
|
9836 |
50 |
30 |
- - - - - Total weight over 20 tons but not exceeding 24 tons:Declaration, re-declaration- - Of other types:ANNEX I.A[31] Dump trucks with detachable body raised by hydraulic systemdevelopmentTanker trucks; cement mixer trucks |
8704 |
32 |
83 |
18 |
|
9836 |
50 |
40 |
- - - - Maximum over 20 organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.tonsperiod forwardednationalc |
8704 |
32 |
85 |
18 |
|
9836 |
50 |
50 |
- - - - Tanker trucks; cement mixer trucksitself đ, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP |
8704 |
32 |
86 |
18 |
|
9836 |
50 |
90 |
- - - - Other |
8704 |
32 |
89 |
18 |
|
|
|
|
- - For other types: |
|
|
|
|
|
9836 |
90 |
00 |
- - - T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPTotal weight over 6 tons but not exceeding 20 tons:No.- - - Maximum total loaded weight over 20 tons tonsTanker trucks; cement mixer trucks |
8704 |
90 |
94 |
18 |
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