87021082Unit: pieceHeading 8702

Motor vehicles for the transport of ten or more persons, including the driver › With only compression-ignition internal combustion piston engine (diesel or semi-diesel): › Other: › Other motor coaches, buses or minibuses:

HS code 87021082 – Of a g.v.w. exceeding 24 t

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

This classification covers heavy-duty motor vehicles designed for the transport of ten or more persons, including the driver, that operate exclusively with a compression-ignition (diesel) internal combustion piston engine. 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 87021082?

These vehicles are typically large motor coaches, buses, or minibuses characterized by their substantial Gross Vehicle Weight (GVW) exceeding 24 metric tons. They are primarily used for public transportation, long-distance travel, or specialized group transport, falling under Chapter 87 which encompasses various types of vehicles, and specifically within heading 8702 for passenger-carrying motor vehicles.

Accurate classification for these vehicles in Vietnam hinges critically on verifying the Gross Vehicle Weight (GVW) and the engine type. Importers should provide comprehensive technical specifications, manufacturer's declarations, and vehicle registration documents that clearly state the GVW and confirm the exclusive use of a compression-ignition engine, to differentiate them from lighter vehicles or those with spark-ignition engines.

Specialised management for code 87021082

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 8702

    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 8702 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 8702

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

    The appendix lists the whole 8702 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No longer in force — historical reference only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 8702Ceased 2026-07-01

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

    The appendix lists the whole 8702 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 8702Ceased 2026-07-01

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

    The appendix lists the whole 8702 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 87021082

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 87021082 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)
70
AANZFTA (ASEAN - AU/NZ)
50
AIFTA (ASEAN - India)
*
VCFTA (Chile)
*
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
63
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
25,4
UKVFTA (UK)
25,4
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 87021082

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 87021082

What is Vietnam’s import duty for HS code 87021082 (Of a g.v.w. exceeding 24 t)?
HS code 87021082 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 87021082?
HS code 87021082 (Of a g.v.w. exceeding 24 t) 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 87021082 require an import permit?
HS code 87021082 (Of a g.v.w. exceeding 24 t) 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 87021082 require specialized inspection or conformity certification?
Yes. HS code 87021082 (Of a g.v.w. exceeding 24 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 87021082?
The lowest preferential rate for HS code 87021082 is 0%, available under the following agreements: ATIGA (ASEAN), VN-EAEU (Eurasian Union) 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 87021082 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 87021082 has preferences under ATIGA (ASEAN), VN-EAEU (Eurasian Union) 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 87021082?
The unit of quantity for HS code 87021082 is piece.
What goods does HS code 87021082 cover?
HS code 87021082 covers goods described as “Of a g.v.w. exceeding 24 t”. In Vietnam’s tariff schedule, this code falls under: Motor vehicles for the transport of ten or more persons, including the driver → With only compression-ignition internal combustion piston engine (diesel or semi-diesel): → Other: → Other motor coaches, buses or minibuses: → Of a g.v.w. exceeding 24 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 8702)

8702Motor vehicles for the transport of ten or more persons, including the driver
870210With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
87021010Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)
87021041Of a g.v.w. of at least 6 t but not exceeding 18 t
87021042Of a g.v.w. exceeding 24 t
87021049Other
87021050Other
87021060Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans)
87021071Of a g.v.w. of at least 6 t but not exceeding 18 t
87021072Of a g.v.w. exceeding 24 t
87021079Other
87021081Of a g.v.w. of at least 6 t but not exceeding 18 t

Showing the first 12 codes in heading 8702. See all of heading 8702

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

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

Import procedure for Auto Parts

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Free review of HS code 87021082 + 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.