HS code 87112093 – Pocket motorcycles

HS code 87112093 carries a preferential (MFN) import duty of 75%, an ordinary rate (non-MFN) of 112.5% and VAT of 10/8 under Vietnam’s 2026 tariff schedule. Additionally, a special consumption tax (SCT) of 20% applies.

HS code 87112093 (Pocket motorcycles) 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.

HS code 87112093 (Pocket motorcycles) is subject to a special management policy Appendix II — used goods 41/2026/TT-BCT applies from 2026-09-05.: HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg); Phương tiện QSD cấp NK (08/2023/TT-BCT - PL1.II); HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2); 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. ⚠️ 08/2023/TT-BCT - PL2 will be replaced by 41/2026/TT-BCT on 2026-09-05. Circular 41/2026/TT-BCT repeals Article 1.2 and Appendix II of Circular 08/2023/TT-BCT and issues a new suspension list applicable until 2029-12-31; the same day, Decree 292/2026/ND-CP replaces Decree 69/2018/ND-CP. Appendix I of Circular 08/2023/TT-BCT (used goods prohibited from import) is NOT repealed. Reviewed 2026-08-16. Abbreviations: HH = goods · NK = import · HQ = customs · QSD = used (second-hand) · PL = appendix · KD = trading · TNTX CK = temporary import for re-export and transhipment · ATKT = technical safety · BVMT = environmental protection · TQ = customs clearance. Contact Avenir for support with the procedure.

Yes. HS code 87112093 (Pocket motorcycles) 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.

The lowest preferential rate for HS code 87112093 is 0%, available under the following agreements: ATIGA (ASEAN), AANZFTA (ASEAN - AU/NZ) 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.).

Yes, to claim the special preferential duty. HS code 87112093 has preferences under ATIGA (ASEAN), AANZFTA (ASEAN - AU/NZ) 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.

The unit of quantity for HS code 87112093 is piece.

HS code 87112093 covers goods described as “Pocket motorcycles”. In Vietnam’s tariff schedule, this code falls under: Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars → With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: → Other: → Pocket motorcycles. 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.