WCO 分类路径
- 章87非铁道车辆
- 品目8714税目8711至8713所列车辆的零件、附件
- 子目871420残疾人用车
- 国家码87142011- - - Of a diameter (including tyres) exceeding 75 mm but not exceeding 100 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm
87142011
"- - - Of a diameter (including tyres) exceeding 75 mm but not exceeding 100 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm"
HS 编码 87142011（第 87 章「非铁道车辆」；品目 8714「税目8711至8713所列车辆的零件、附件」；子目 871420「残疾人用车」）在越南税则中对应"- - - Of a diameter (including tyres) exceeding 75 mm but not exceeding 100 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm"。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kg/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 |
|---|---|
MFN 税率 MFN rate | 5 |
优惠税率 Preferential rate | 0 |
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 |
|---|---|
| ACFTA | 0% |
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| CPTPP | 0% |
| AHKFTA | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| VIFTA | 0% |
| RCEP-A | 0% |
| RCEP-B | 0% |
| RCEP-C | 0% |
| RCEP-D | 0% |
| RCEP-E | 0% |
| RCEP-F | 0% |
| VN-EAEU | * |
合规与管制
2 项进口管理规定 / 禁限 / 许可证要求
Phương tiện QSD cấp NK
08/2023/TT-BCT - PL1.II
法规约束
HH tạm ngừng KD TNTX CK
08/2023/TT-BCT - PL2
法规约束
同一 HS 6 位前缀 8714.20 在其他国家的税率对照