WCO 分类路径

章86铁道机车及设备
品目8605非8604品目的自推进铁路或有轨电车客货车AI 译
子目860500铁路或有轨电车客车及其他专用非自推进车辆AI 译
国家码86050000Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04)

86050000

现行

"Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04)"

HS 编码 86050000（第 86 章「铁道机车及设备」；品目 8605「非8604品目的自推进铁路或有轨电车客货车」；子目 860500「铁路或有轨电车客车及其他专用非自推进车辆」）在越南税则中对应"Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04)"。越南海关对该编码商品征收MFN 税率 5、优惠税率 0。法定计量单位为unit。该商品涉及 2 项进口管理规定或禁限措施，详见合规章节。目前有 22 项自贸协定优惠税率可适用于该编码。

税率清单

类别	税率	法规依据
MFN 税率 MFN rate	5	官方税则
优惠税率 Preferential rate	0	官方税则
增值税 VAT	8/10	官方税则

自贸协定优惠税率

22 项特惠可选 · 需原产地证明

协定 / 特惠	税率	生效期	法规
ACFTA	0%	30/12/2022	118/2022/NĐ-CP
ATIGA	0%	30/12/2022	126/2022/NĐ-CP
AJCEP	0%	30/12/2022	120/2022/NĐ-CP
VJEPA	0%	30/12/2022	124/2022/NĐ-CP
AKFTA	0%	30/12/2022	119/2022/NĐ-CP
AANZFTA	0%	30/12/2022	121/2022/NĐ-CP
AIFTA	0%	30/12/2022	122/2022/NĐ-CP
VKFTA	0%	30/12/2022	125/2022/NĐ-CP
VCFTA	0%	30/12/2022	112/2022/NĐ-CP
CPTPP	0%	30/12/2022	115/2022/NĐ-CP
AHKFTA	0%	30/12/2022	123/2022/NĐ-CP
EVFTA	0%	30/12/2022	116/2022/NĐ-CP
UKVFTA	0%	30/12/2022	117/2022/NĐ-CP
VN-LAO	0%	15/07/2025	206/2025/NĐ-CP
VIFTA	0%	15/10/2024	131/2024/NĐ-CP
RCEP-A	0%	30/12/2022	129/2022/NĐ-CP
RCEP-B	0%	30/12/2022	129/2022/NĐ-CP
RCEP-C	0%	30/12/2022	129/2022/NĐ-CP
RCEP-D	0%	30/12/2022	129/2022/NĐ-CP
RCEP-E	0%	30/12/2022	129/2022/NĐ-CP
RCEP-F	0%	30/12/2022	129/2022/NĐ-CP
VN-EAEU	*	30/12/2022	113/2022/NĐ-CP