WCO classification path

  1. Chapter87Vehicles other than railway
  2. Heading8704Motor vehicles for the transport of goods
  3. Subheading870423g.v.w. exceeding 20 tonnes
  4. National87042361- - - - - Refrigerated lorries (trucks)

87042361

"- - - - - Refrigerated lorries (trucks)"

HS code 87042361 (Chapter 87 "Vehicles other than railway"; Heading 8704 "Motor vehicles for the transport of goods"; Subheading 870423 "g.v.w. 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

ClassificationRate
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

AgreementRate
ATIGA0%
VN-EAEU0%
VN-LAO0%
ACFTA0 (-BN, ID, MY, MM, PH, CN)
AJCEP*
VJEPA*
AKFTA50%
AANZFTA5%
AIFTA*
VKFTA15%
VCFTA*
CPTPP3,7; M: 5
AHKFTA*
EVFTA5,4
UKVFTA5,4
VIFTA*
RCEP-A20%
RCEP-B20%
RCEP-C*
RCEP-D*
RCEP-E*
RCEP-F20%

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

→ Heading trade guide→ Full compare

HS-6 prefix 8704.23 across other jurisdictions

US
United States
25%
IN
India
20
ID
Indonesia
—
MY
Malaysia
0%
PH
Philippines
—
TH
Thailand
40.00
JP
Japan
Free
KR
Korea
10
AU
Australia
5%CA:Free
BR
Brazil
35.0%
MX
Mexico
5
87042361 · - - - - - Refrigerated lorries (trucks) · Vietnam · Treayo