VAT Rate for Land Mobile Information Terminal Equipment HS 8517.62.43 in 2026
RegHub explainer by New MarketerLast updated:
Based on:Nghị định 174/2025/NĐ-CP; Công văn 20215/CHQ-NVTHQ - Ministry of Finance
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
The General Department of Customs responded to a company's inquiry about the 2026 VAT rate for imported goods under HS code 8517.62.43 (land mobile information terminal equipment). Under Decree 174/2025/ND-CP dated 23 June 2025, the VAT reduction policy applies from 1 July 2025 through 31 December 2026, but telecommunications sector goods are explicitly excluded from the reduction. The Customs authority did not confirm a specific tax rate in the reply, instead directing the business to review Decree 174/2025/ND-CP and Official Letter 20215/CHQ-NVTHQ dated 20 August 2025 for implementation guidance. For further clarification, the company should contact the customs office where their customs declaration is registered.
VAT Guidance for HS Code 8517.62.43 in 2026
Question: A company asked about the 2026 VAT rate for imported goods under HS code 8517.62.43 (Land Mobile Information Terminal Equipment).
Legal Basis:
- Article 1, Decree 174/2025/ND-CP dated 23 June 2025, on VAT reduction policy
- Article 2, Decree 174/2025/ND-CP: effective from 1 July 2025 through 31 December 2026
- Official Letter 20215/CHQ-NVTHQ dated 20 August 2025 from the General Department of Customs on implementing Decree 174/2025/ND-CP
Guidance Content:
The Customs authority did not confirm a specific tax rate for this HS code in the response. Instead, businesses are instructed to:
- Study the provisions of Decree 174/2025/ND-CP (especially Article 1 on goods excluded from VAT reduction, which includes telecommunications goods)
- Consult Official Letter 20215/CHQ-NVTHQ dated 20 August 2025 for implementation guidance
- Compare the regulations against the company's actual situation
- Contact the customs office where the customs declaration is registered for further guidance
Practical Note: Based on the company's own analysis, telecommunications goods (Article 1, Clause 1(a), Decree 174/2025/ND-CP) are excluded from the VAT reduction, making the applicable VAT rate 10%. However, the company should confirm the exact HS classification with their customs office.