87120020

ACTIVE

"- Bicycles designed to be ridden by children"

HS code 87120020 (Chapter 87 "Vehicles other than railway"; Heading 8712 "Bicycles and other cycles (including delivery tricycles), not motorised"; Subheading 871200 "Racing bicycles") under the Vietnam tariff schedule classifies "- Bicycles designed to be ridden by children". Vietnam customs apply MFN rate of 67.5, Preferential rate 45. Statutory unit of measure: unit. This commodity is subject to 3 import regulations or restrictions; see compliance section below. 22 free trade agreement preferential rates are available for this code.

Tariff Schedule

Classification	Rate	Legal
MFN 税率 MFN rate	67.5	Official tariff schedule
优惠税率 Preferential rate	45	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
VJEPA	0%	30/12/2022	124/2022/NĐ-CP
AANZFTA	0%	30/12/2022	121/2022/NĐ-CP
VCFTA	0%	30/12/2022	112/2022/NĐ-CP
VN-EAEU	0%	30/12/2022	113/2022/NĐ-CP
CPTPP	0%	30/12/2022	115/2022/NĐ-CP
VN-LAO	0%	15/07/2025	206/2025/NĐ-CP
ACFTA	10 (-BN, KH, ID, MM)	30/12/2022	118/2022/NĐ-CP
AJCEP	50%	30/12/2022	120/2022/NĐ-CP
AKFTA	50%	30/12/2022	119/2022/NĐ-CP
AIFTA	*	30/12/2022	122/2022/NĐ-CP
VKFTA	45%	30/12/2022	125/2022/NĐ-CP
AHKFTA	*	30/12/2022	123/2022/NĐ-CP
EVFTA	16,3	30/12/2022	116/2022/NĐ-CP
UKVFTA	16,3	30/12/2022	117/2022/NĐ-CP
VIFTA	*	15/10/2024	131/2024/NĐ-CP
RCEP-A	45%	30/12/2022	129/2022/NĐ-CP
RCEP-B	45%	30/12/2022	129/2022/NĐ-CP
RCEP-C	45%	30/12/2022	129/2022/NĐ-CP
RCEP-D	45%	30/12/2022	129/2022/NĐ-CP
RCEP-E	45%	30/12/2022	129/2022/NĐ-CP
RCEP-F	45%	30/12/2022	129/2022/NĐ-CP