87046092Unit: pieceHeading 8704

Motor vehicles for the transport of goods › Other, with only electric motor for propulsion: › Other:

HS code 87046092 – g.v.w. exceeding 10 t but not exceeding 20 t

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

This classification covers electric motor vehicles specifically designed for the transport of goods, characterized by a gross vehicle weight (g.v.w.) exceeding 10 tons but not exceeding 20 tons. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 70%, VAT of 8/10 and measured in “piece”.

Preferential (MFN) import duty
70
VAT
8%
Ordinary rate (non-MFN)
105
Unit of quantity
piece

What is HS code 87046092?

These vehicles are exclusively propelled by an electric motor, distinguishing them from hybrid or internal combustion engine vehicles. They are typically used for medium-duty logistics, urban distribution, or specialized industrial transport where zero emissions and lower operating noise are advantageous. As part of heading 8704, they fall under the broader category of motor vehicles for the transport of goods, within Chapter 87 which encompasses all types of vehicles except railway or tramway rolling-stock.

Accurate classification for these electric goods vehicles in Vietnam often hinges on detailed technical specifications, particularly the manufacturer's declaration of the gross vehicle weight (g.v.w.) and confirmation of the propulsion system being solely electric. Importers should ensure documentation clearly states the vehicle's g.v.w. to differentiate it from lighter or heavier electric goods vehicles, which fall under different subheadings within 8704.60, or from vehicles with different propulsion types.

Specialised management for code 87046092

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 8704

    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 8704 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No longer in force — historical reference only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 8704Ceased 2026-07-01

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

    The appendix lists the whole 8704 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 8704Ceased 2026-07-01

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

    The appendix lists the whole 8704 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

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: 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 87046092

Ordinary rate (non-MFN)
105
Preferential (MFN) import duty
70
VAT
8%
Export duty
-
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP - in force until December 31, 2026.

Not sure HS code 87046092 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)
30
AJCEP (ASEAN - Japan)
*
VJEPA (Japan)
*
AKFTA (ASEAN - Korea)
*
VKFTA (Korea)
30
AANZFTA (ASEAN - AU/NZ)
30
AIFTA (ASEAN - India)
*
VCFTA (Chile)
*
VN-EAEU (Eurasian Union)
*
CPTPP
20
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
10,9
UKVFTA (UK)
10,9
VIFTA (Israel)
*
RCEP
30
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 87046092

Import cost calculator
8%Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP (through 31/12/2026)

Frequently asked questions about HS code 87046092

What is Vietnam’s import duty for HS code 87046092 (g.v.w. exceeding 10 t but not exceeding 20 t)?
HS code 87046092 carries a preferential (MFN) import duty of 70%, an ordinary rate (non-MFN) of 105% and VAT of 8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.
What is the VAT rate for HS code 87046092?
HS code 87046092 (g.v.w. exceeding 10 t but not exceeding 20 t) is subject to value-added tax (VAT) of 8/10 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 87046092 require an import permit?
HS code 87046092 (g.v.w. exceeding 10 t but not exceeding 20 t) is subject to a special management policy: 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: PL = appendix · ATKT = technical safety · BVMT = environmental protection · TQ = customs clearance. Contact Avenir for support with the procedure.
Does HS code 87046092 require specialized inspection or conformity certification?
Yes. HS code 87046092 (g.v.w. exceeding 10 t but not exceeding 20 t) 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 87046092?
The lowest preferential rate for HS code 87046092 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 87046092 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 87046092 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 87046092?
The unit of quantity for HS code 87046092 is piece.
What goods does HS code 87046092 cover?
HS code 87046092 covers goods described as “g.v.w. exceeding 10 t but not exceeding 20 t”. In Vietnam’s tariff schedule, this code falls under: Motor vehicles for the transport of goods → Other, with only electric motor for propulsion: → Other: → g.v.w. exceeding 10 t but not exceeding 20 t. 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 8704)

8704Motor vehicles for the transport of goods
870410Dumpers designed for off-highway use:
87041013g.v.w. not exceeding 5 t
87041014g.v.w. exceeding 5 t but not exceeding 10 t
87041015g.v.w. exceeding 10 t but not exceeding 20 t
87041016g.v.w. exceeding 20 t but not exceeding 24 t
87041017g.v.w. exceeding 24 t but not exceeding 45 t
87041018g.v.w. exceeding 45 t
87041031g.v.w. not exceeding 5 t
87041032g.v.w. exceeding 5 t but not exceeding 10 t
87041033g.v.w. exceeding 10 t but not exceeding 20 t
87041034g.v.w. exceeding 20 t but not exceeding 24 t

Showing the first 12 codes in heading 8704. See all of heading 8704

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

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Import procedure for Auto Parts

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Free review of HS code 87046092 + 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.