WCO classification path

Chapter87Vehicles other than railway
Heading8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
Subheading870790Other
National87079021- - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)

87079021

ACTIVE

"- - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)"

HS code 87079021 (Chapter 87 "Vehicles other than railway"; Heading 8707 "Bodies (including cabs), for the motor vehicles of headings 8701 to 8705"; Subheading 870790 "Other") under the Vietnam tariff schedule classifies "- - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)". Vietnam customs apply MFN rate of 40.5, Preferential rate 27. Statutory unit of measure: unit. 22 free trade agreement preferential rates are available for this code.

Tariff Schedule

Classification	Rate	Legal
MFN 税率 MFN rate	40.5	Official tariff schedule
优惠税率 Preferential rate	27	Official tariff schedule
增值税 VAT	8/10	Official tariff schedule

FTA Preferential Rates

22 agreements available · certificate of origin required

Agreement	Rate	Effective	Regulation
ATIGA	0%	30/12/2022	126/2022/NĐ-CP
AANZFTA	0%	30/12/2022	121/2022/NĐ-CP
VN-LAO	0%	15/07/2025	206/2025/NĐ-CP
ACFTA	0 (-BN, ID, PH)	30/12/2022	118/2022/NĐ-CP
AJCEP	*	30/12/2022	120/2022/NĐ-CP
VJEPA	*	30/12/2022	124/2022/NĐ-CP
AKFTA	*	30/12/2022	119/2022/NĐ-CP
AIFTA	*	30/12/2022	122/2022/NĐ-CP
VKFTA	20%	30/12/2022	125/2022/NĐ-CP
VCFTA	32%	30/12/2022	112/2022/NĐ-CP
VN-EAEU	*	30/12/2022	113/2022/NĐ-CP
CPTPP	5,4; M: 8,1	30/12/2022	115/2022/NĐ-CP
AHKFTA	*	30/12/2022	123/2022/NĐ-CP
EVFTA	3,3	30/12/2022	116/2022/NĐ-CP
UKVFTA	3,3	30/12/2022	117/2022/NĐ-CP
VIFTA	*	15/10/2024	131/2024/NĐ-CP
RCEP-A	13,5	30/12/2022	129/2022/NĐ-CP
RCEP-B	13,5	30/12/2022	129/2022/NĐ-CP
RCEP-C	13,5	30/12/2022	129/2022/NĐ-CP
RCEP-D	14,7	30/12/2022	129/2022/NĐ-CP
RCEP-E	13,5	30/12/2022	129/2022/NĐ-CP
RCEP-F	13,5	30/12/2022	129/2022/NĐ-CP