87032242Unit: pieceHeading 8703

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 only spark-ignition internal combustion piston engine: › Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: › Other:

HS code 87032242 – All-Terrain Vehicles (ATV)

Updated Jul 30, 2026 · Vietnam’s 2026 tariff schedule

All-Terrain Vehicles (ATVs) are motorized vehicles engineered for off-road travel, capable of handling diverse landscapes beyond conventional roads. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 70%, VAT of 10/8 and measured in “piece”.

Preferential (MFN) import duty
70
VAT
10%
Ordinary rate (non-MFN)
105
Unit of quantity
piece

What is HS code 87032242?

These vehicles are characterized by their open design, low-pressure tires, and handlebar steering, typically accommodating one or two riders. Classified under heading 8703, they are considered motor vehicles principally designed for the transport of persons, despite their specialized off-road capabilities, and this specific code applies to those powered by a spark-ignition internal combustion piston engine with a cylinder capacity between 1,000 cc and 1,500 cc.

Accurate classification for import into Vietnam often hinges on precise technical specifications, particularly the engine's cylinder capacity and fuel type, to differentiate ATVs from other off-road vehicles like Utility Task Vehicles (UTVs) or specialized agricultural machinery. Importers should provide detailed manufacturer's specifications, including engine displacement and confirmation of the spark-ignition engine, to ensure correct assignment within this specific subheading of the tariff schedule.

Specialised management for code 87032242

This product is subject to a special management policy

reviewed 2026-08-16

In force

  • Appendix I — high risk 49/2026/TT-BXDListed at group level 8703

    Technical-safety and environmental-protection quality certification · Ministry of Construction · replaces Appendix II 12/2022/TT-BGTVT, Appendix I 12/2022/TT-BGTVT

    The appendix lists the whole 8703 group, not this code specifically — check the product description to see whether it is covered.

  • List attached to the Decision 31/2026/QĐ-TTgListed at group level 8703

    Customs clearance required at the border gate of entry · Prime Minister

    The appendix lists the whole 8703 group, not this code specifically — check the product description to see whether it is covered.

No longer in force — historical reference only
  • Appendix II 12/2022/TT-BGTVTListed at group level 8703Ceased 2026-07-01

    Technical-safety and environmental-protection quality certification · Ministry of Transport

    The appendix lists the whole 8703 group, not this code specifically — check the product description to see whether it is covered.

    Not a basis for new shipments; kept for reconciling filings made before 2026-07-01.

    Replaced by Appendix I — high risk 49/2026/TT-BXD, shown under the in-force group.

  • Appendix I 12/2022/TT-BGTVTListed at group level 8703Ceased 2026-07-01

    Technical-safety and environmental-protection quality certification · Ministry of Transport

    The appendix lists the whole 8703 group, not this code specifically — check the product description to see whether it is covered.

    Not a basis for new shipments; kept for reconciling filings made before 2026-07-01.

    Replaced by Appendix I — high risk 49/2026/TT-BXD, shown under the in-force group.

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

What you have to do

Verbatim note from the 2026 tariff schedule

HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg); HHNK phải chứng nhận trước khi thông quan (12/2022/TT-BGTVT PL1); Chứng nhận chất lượng ATKT và BVMT trước TQ (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)

This note cites 12/2022/TT-BGTVT, 62/2024/TT-BGTVT — replaced by 49/2026/TT-BXD on 2026-07-01.

Article 6.3 of Circular 49/2026/TT-BXD repeals both Circular 12/2022/TT-BGTVT and Circular 62/2024/TT-BGTVT. The successor lists are split by medium and high risk level, no longer by whether certification happens before or after customs clearance.

View 49/2026/TT-BXD

Abbreviations: HH = goods · NK = import · HQ = customs · PL = appendix · ATKT = technical safety · BVMT = environmental protection · TQ = customs clearance

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 87032242

Ordinary rate (non-MFN)
105
Preferential (MFN) import duty
70
VAT
10%
Export duty
-
Special consumption tax (SCT)
ĐB
Environmental protection tax
-

VAT: Not eligible for the reduction - stays at 10% under Decree 174/2025/NĐ-CP.

Not sure HS code 87032242 is the right one for your shipment?

Send the code plus a product description and an Avenir specialist reviews it free, same day.

Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
Best rate0
ACFTA (ASEAN - China)
50
AJCEP (ASEAN - Japan)
*
VJEPA (Japan)
*
AKFTA (ASEAN - Korea)
*
VKFTA (Korea)
78
AANZFTA (ASEAN - AU/NZ)
17
AIFTA (ASEAN - India)
*
VCFTA (Chile)
8
VN-EAEU (Eurasian Union)
*
CPTPP
63
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
28,3
UKVFTA (UK)
28,3
VIFTA (Israel)
*
RCEP
70
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 70%drops to 0% under ATIGA (ASEAN)

A 70% gap - illustrated on a 100,000 USD shipment, that is roughly 70,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 87032242

Import cost calculator
10%Not reduced - stays 10% (Decree 174/2025/NĐ-CP)
This item may be subject to excise/environmental tax - enter the amount if known to include it.

Frequently asked questions about HS code 87032242

What is Vietnam’s import duty for HS code 87032242 (All-Terrain Vehicles (ATV))?
HS code 87032242 carries a preferential (MFN) import duty of 70%, an ordinary rate (non-MFN) of 105% and VAT of 10/8 under Vietnam’s 2026 tariff schedule. Additionally, a special consumption tax (SCT) of ĐB applies.
What is the VAT rate for HS code 87032242?
HS code 87032242 (All-Terrain Vehicles (ATV)) is subject to value-added tax (VAT) of 10/8 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 87032242 require an import permit?
HS code 87032242 (All-Terrain Vehicles (ATV)) is subject to a special management policy: HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg); HHNK phải chứng nhận trước khi thông quan (12/2022/TT-BGTVT PL1); Chứng nhận chất lượng ATKT và BVMT trước TQ (12/2022/TT-BGTVT và 62/2024/TT-BGTVT) ⚠️ 12/2022/TT-BGTVT and 62/2024/TT-BGTVT were replaced by 49/2026/TT-BXD on 2026-07-01. Article 6.3 of Circular 49/2026/TT-BXD repeals both Circular 12/2022/TT-BGTVT and Circular 62/2024/TT-BGTVT. The successor lists are split by medium and high risk level, no longer by whether certification happens before or after customs clearance. Reviewed 2026-08-16. Abbreviations: HH = goods · NK = import · HQ = customs · PL = appendix · ATKT = technical safety · BVMT = environmental protection · TQ = customs clearance. Contact Avenir for support with the procedure.
Does HS code 87032242 require specialized inspection or conformity certification?
Yes. HS code 87032242 (All-Terrain Vehicles (ATV)) is subject to technical safety and environmental registration, carried out by the Vietnam Register (Ministry of Transport). This runs in parallel with the customs declaration - missing paperwork holds the goods at the port, so it must be prepared before the shipment arrives.
Which FTA preferences apply to HS code 87032242?
The lowest preferential rate for HS code 87032242 is 0%, available under the following agreements: ATIGA (ASEAN) and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 87032242 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 87032242 has preferences under ATIGA (ASEAN) and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 87032242?
The unit of quantity for HS code 87032242 is piece.
What goods does HS code 87032242 cover?
HS code 87032242 covers goods described as “All-Terrain Vehicles (ATV)”. In Vietnam’s tariff schedule, this code falls under: 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 only spark-ignition internal combustion piston engine: → Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: → Other: → All-Terrain Vehicles (ATV). The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 8703)

8703Motor 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
870310Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
87031010Golf cars (including golf buggies) and similar vehicles
87031090Other
870321Of a cylinder capacity not exceeding 1,000 cc:
87032111Go-karts
87032112All-Terrain Vehicles (ATV)
87032113Ambulances
87032114Motor-homes
87032115Sedan
87032121Of four-wheel drive
87032129Other

Showing the first 12 codes in heading 8703. See all of heading 8703

See every HS code in Chapter 87 – Vehicles · Transport equipment

Getting ready to import this product?

See the full import procedure, duties and permits for Auto Parts.

Import procedure for Auto Parts

Avenir Logistics

Free review of HS code 87032242 + a quote for the procedure

Send the HS code and a shipment description; the Avenir customs declaration team reviews it and quotes the whole procedure, free of charge.

Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.