SMART TARIFF ADVISORY
Import tariff advisory
A rule-based engine assessing tariff options, FTA risks, HS classification, trade remedies and required documents.
Import Tariff Advisory Report
- HS code
- 8703.40.26
- Description
- Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars / - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: / - - Completely Knocked Down: / - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive: / - - - - Of a cylinder capacity exceeding 2,000 cc
- Country of origin
- Not provided
- Import date
- 27 Oct 2026 · data year 2026
- Generated
- 27/10/2026 23:47 · data version 2026.04.05
- Verification status
- Rates checked against the source file; FTA eligibility not verified; mappings/advice are indicative.
7YELLOW – REVIEW REQUIRED
1GRAY – DATA UNAVAILABLE
1GREEN – VERIFIED
1. Recommended Tariff Options
| # | Tariff scheme | Published rate | Recommendation | Ranking criteria | Proof of origin |
|---|---|---|---|---|---|
| – | MFN | Theo hướng dẫn tại khoản 1.1 Chương 98 | Baseline | Applies to WTO/MFN partners | |
| – | Ordinary import duty | 150% of MFN | Baseline | When MFN conditions are not met | |
| 1 | VN-LAO Consolidated BT2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | S |
| 2 | VN-CAM No data |
No data | Eligibility Not Confirmed | ✗ Rate? Country✗ Year? Documents✓ Legal✗ Verified | S |
| 3 | VNCU No data |
No data | Eligibility Not Confirmed | ✗ Rate? Country✗ Year? Documents✓ Legal✗ Verified | VNCB · Form VC (Cuba) |
| 4 | AANZFTA Consolidated BT2026 · 2022 - 2027 (một mức cho cả giai đoạn) |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AANZ |
| 5 | ACFTA Consolidated BT2026 · 2022 - 2027 (một mức cho cả giai đoạn) |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | E |
| 6 | AHKFTA Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AHK |
| 7 | AIFTA Consolidated BT2026 · 01/01/2026 - 31/12/2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AI |
| 8 | AJCEP Consolidated BT2026 · 01/4/2026 - 31/3/2027 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AJ |
| 9 | AKFTA Consolidated BT2026 · 2022 - 2027 (một mức cho cả giai đoạn) |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AK |
| 10 | ATIGA Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | D |
| 11 | CPTPP Consolidated BT2026 · (VI) |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | CPTPP |
| 12 | EVFTA Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | EUR.1 |
| 13 | RCEP (Annex A) Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 14 | RCEP (Annex B) Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 15 | RCEP (Annex C) Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 16 | RCEP (Annex D) Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 17 | RCEP (Annex E) Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 18 | RCEP (Annex F) Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 19 | UKVFTA Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | EUR.1 |
| 20 | VCFTA Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | VC |
| 21 | VJEPA Consolidated BT2026 · 01/4/2026 - 31/3/2027 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | JV · Form VJ |
| 22 | VKFTA Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | VK |
| 23 | VN-EAEU Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | EAV |
| 24 | VIFTA Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✗ Legal✗ Verified | Form VI (verify) |
Ranked on several criteria (rate, country, year, documents, legal, verification) – not only the lowest rate.
2. Potential Tax Savings
Enter customs value (and exchange rate if not VND) to compute savings.
3. FTA Eligibility Review
YELLOW – REVIEW REQUIRED OR-001 Country of origin not provided
- Description
- FTA eligibility cannot be assessed without the country of origin.
- Recommended action
- Enter the country of origin to compare preferential schedules.
- Verification status
- Not verified – check required
4. HS Classification Warnings
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 8703.40 has 68 lines; 8703.40.26 is distinguished from its siblings by: Of a cylinder capacity exceeding 2,000 cc.
- Related data
- 8703.40.11 Go-karts; 8703.40.12 All-Terrain Vehicles (ATV); 8703.40.13 Ambulances; 8703.40.14 Hearses; 8703.40.15 Prison vans; 8703.40.16 Of a cylinder capacity not exceeding 2,000 cc
- Legal reference
- 31/2022/TT-BTC
- Recommended action
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Verification status
- Not verified – check required
5. Trade Remedy Advisory
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 8703.40.26. This does NOT mean there is no risk.
- Recommended action
- Check the MOIT Trade Remedies Authority database.
- Verification status
- Not verified – check required
6. Legal & Tax Warnings
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Xe có gắn động cơ dưới 24 chỗ, bao gồm: xe ô tô chở người; xe chở người bốn bánh có gắn động cơ; xe ô tô pick-up chở người; xe ô tô pick-up chở hàng cabin kép; xe ô tô tải VAN có từ hai hàng ghế trở lên, có thiết kế vách ngăn cố định giữa khoang chở người và khoang chở hàng
- Legal reference
- 174/2025/NĐ-CP - PL2
- Recommended action
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
- Description
- The excise column shows "ĐB".
- Legal reference
- 66/2025/QH15
- Recommended action
- Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
- Verification status
- Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate Theo hướng dẫn tại khoản 1.1 Chương 98 for 8703.40.26 was checked against BT2026 (cell BT2026!N16680), basis 73/2025/NĐ-CP.
- Legal reference
- 73/2025/NĐ-CP
- Recommended action
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Verification status
- Checked against the source tariff file
7. Required Documentation
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
- Description
- Item policy (source, Vietnamese): Chứng nhận chất lượng ATKT và BVMT trước TQ (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)
- Legal reference
- 12/2022/TT-BGTVT, 62/2024/TT-BGTVT
- Recommended action
- Prepare inspection/certification filings under the cited instruments before clearance.
- Verification status
- Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- Description
- Item policy (source, Vietnamese): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
- Legal reference
- 23/2019/QĐ-TTg
- Recommended action
- Read the referenced instruments.
- Verification status
- Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- Description
- Item policy (source, Vietnamese): HHNK phải chứng nhận trước khi thông quan (12/2022/TT-BGTVT PL1)
- Legal reference
- 12/2022/TT-BGTVT
- Recommended action
- Read the referenced instruments.
- Verification status
- Instrument cited in source; validity not verified
- – Goods description, unit price and Incoterm must match the declaration and C/O.
- – Evidence of direct consignment for FTA claims.
- – Declare HS code, tariff schedule code and origin.
- – Supports classification features (material, dimensions, processing level).
8. Recommended Next Actions
- Prepare inspection/certification filings under the cited instruments before clearance.
- Read the referenced instruments.
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Enter the country of origin to compare preferential schedules.
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
9. Data sources & disclaimer
- Rates: consolidated BT2026 tariff – BIEU THUE XNK 2026.04.05.xlsx (2026.04.05), row 16680
- FTA schedules: worksheets AC, AT, AJ, VJ, AK, AANZ, AI, VK, VC, EAV, CPTPP, AKH, EV-NK, VNCU, UKV, VI, VNCAM, RCEP A–F
- FTA parties, country codes: reference data
- Advisory rules, mappings: advisory data
Disclaimer: This report is for reference, generated from the source tariff data and advisory rules. It is not a customs decision and does not confirm HS classification, FTA eligibility or legal validity. Users must verify against current legislation.