87041034Unit: pieceHeading 8704

Motor vehicles for the transport of goods › Dumpers designed for off-highway use: › Other:

HS code 87041034 – g.v.w. exceeding 20 t but not exceeding 24 t

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

These are heavy-duty motor vehicles specifically designed for transporting loose materials like earth, sand, gravel, or ore within off-highway environments. They are characterized by their robust construction and a specific gross vehicle weight capacity. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 50%, VAT of 8/10 and measured in “piece”.

Preferential (MFN) import duty
50
VAT
8%
Ordinary rate (non-MFN)
75
Unit of quantity
piece

What is HS code 87041034?

Dumpers classified under HS code 87041034 are specialized motor vehicles engineered for demanding off-road conditions, such as those found in mining, quarrying, or large-scale construction sites. Their primary function is the efficient transport of bulk materials, distinguished by a gross vehicle weight (GVW) that ranges from over 20 metric tons up to and including 24 metric tons. This classification places them within the broader category of motor vehicles for goods transport (heading 8704), specifically identifying them as off-highway dumpers.

Accurate classification of these vehicles in Vietnam hinges critically on verifying their Gross Vehicle Weight (GVW) and their design for off-highway use. Importers should ensure that technical specifications, manufacturer's declarations, and vehicle registration documents clearly state the GVW to differentiate them from dumpers with other weight capacities or those designed for on-road use, which fall under different subheadings within 8704. Distinguishing between off-highway and on-highway dumpers is crucial, as the former typically lack features required for public road legality and possess specialized chassis and suspension systems for rugged terrain.

Specialised management for code 87041034

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No longer in force — historical reference only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 87041034

Ordinary rate (non-MFN)
75
Preferential (MFN) import duty
50
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 87041034 is the right one for your shipment?

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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)
Best rate0
AJCEP (ASEAN - Japan)
20
VJEPA (Japan)
20
AKFTA (ASEAN - Korea)
*
VKFTA (Korea)
20
AANZFTA (ASEAN - AU/NZ)
50
AIFTA (ASEAN - India)
*
VCFTA (Chile)
*
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
13,8
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
7,2
UKVFTA (UK)
7,2
VIFTA (Israel)
*
RCEP
10
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 50%drops to 0% under ATIGA (ASEAN)

A 50% gap - illustrated on a 100,000 USD shipment, that is roughly 50,000 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 87041034

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 87041034

What is Vietnam’s import duty for HS code 87041034 (g.v.w. exceeding 20 t but not exceeding 24 t)?
HS code 87041034 carries a preferential (MFN) import duty of 50%, an ordinary rate (non-MFN) of 75% 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 87041034?
HS code 87041034 (g.v.w. exceeding 20 t but not exceeding 24 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 87041034 require an import permit?
HS code 87041034 (g.v.w. exceeding 20 t but not exceeding 24 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 87041034 require specialized inspection or conformity certification?
Yes. HS code 87041034 (g.v.w. exceeding 20 t but not 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 87041034?
The lowest preferential rate for HS code 87041034 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China), 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 87041034 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 87041034 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China), 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 87041034?
The unit of quantity for HS code 87041034 is piece.
What goods does HS code 87041034 cover?
HS code 87041034 covers goods described as “g.v.w. exceeding 20 t but not exceeding 24 t”. In Vietnam’s tariff schedule, this code falls under: Motor vehicles for the transport of goods → Dumpers designed for off-highway use: → Other: → g.v.w. exceeding 20 t but not 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 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
87041035g.v.w. exceeding 24 t but not exceeding 38 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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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.