WCO classification path
- Chapter87Vehicles other than railway
- Heading8704Motor vehicles for the transport of goods
- Subheading870422g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
- National87042241- - - - - Refrigerated lorries (trucks)
87042241
"- - - - - Refrigerated lorries (trucks)"
HS code 87042241 (Chapter 87 "Vehicles other than railway"; Heading 8704 "Motor vehicles for the transport of goods"; Subheading 870422 "g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes") under the Vietnam tariff schedule classifies "- - - - - Refrigerated lorries (trucks)". Vietnam customs apply MFN rate of 30, Preferential rate 20. Statutory unit of measure: unit. This commodity is subject to 2 import regulations or restrictions; see compliance section below. 22 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
MFN 税率 MFN rate | 30 |
优惠税率 Preferential rate | 20 |
增值税 VAT | 8/10 |
FTA Preferential Rates
22 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ATIGA | 0% |
| VN-EAEU | 0% |
| VN-LAO | 0% |
| ACFTA | 50% |
| AJCEP | * |
| VJEPA | * |
| AKFTA | 5% |
| AANZFTA | 5% |
| AIFTA | * |
| VKFTA | 5% |
| VCFTA | * |
| CPTPP | 5; M: 6,6 |
| AHKFTA | * |
| EVFTA | 5,4 |
| UKVFTA | 5,4 |
| VIFTA | * |
| RCEP-A | 20% |
| RCEP-B | 20% |
| RCEP-C | * |
| RCEP-D | * |
| RCEP-E | * |
| RCEP-F | 20% |
Compliance & Controls
2 import regulations, restrictions, or permit requirements
HHNK phải chứng nhận trước khi thông quan
12/2022/TT-BGTVT PL1
Regulated
Chứng nhận chất lượng ATKT và BVMT trước TQ
12/2022/TT-BGTVT và 62/2024/TT-BGTVT
Regulated
Global Benchmark
HS-6 prefix 8704.22 across other jurisdictions