WCO 分类路径
87079021
"- - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)"
HS 编码 87079021（第 87 章「非铁道车辆」；品目 8707「车身(包括驾驶室)」；子目 870790「其他」）在越南税则中对应"- - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)"。越南海关对该编码商品征收MFN 税率 40.5、优惠税率 27。法定计量单位为unit。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 |
|---|---|
MFN 税率 MFN rate | 40.5 |
优惠税率 Preferential rate | 27 |
增值税 VAT | 8/10 |
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 |
|---|---|
| ATIGA | 0% |
| AANZFTA | 0% |
| VN-LAO | 0% |
| ACFTA | 0 (-BN, ID, PH) |
| AJCEP | * |
| VJEPA | * |
| AKFTA | * |
| AIFTA | * |
| VKFTA | 20% |
| VCFTA | 32% |
| VN-EAEU | * |
| CPTPP | 5,4; M: 8,1 |
| AHKFTA | * |
| EVFTA | 3,3 |
| UKVFTA | 3,3 |
| VIFTA | * |
| RCEP-A | 13,5 |
| RCEP-B | 13,5 |
| RCEP-C | 13,5 |
| RCEP-D | 14,7 |
| RCEP-E | 13,5 |
| RCEP-F | 13,5 |
同一 HS 6 位前缀 8707.90 在其他国家的税率对照