Golf cars (electric motor) classified in heading 87.02

Golf cars are vehicles carrying 4-wheelers, with electric motors, including 11 seats (including drivers), which are classified in heading 87.02.

According to the analysis of the General Department of Vietnam Customs, to classify this item, it should be based on Circular 14/2015 / TT-BTC of the Minister of Finance guiding the classification of goods and analysis to classify goods and analysis. for quality control, food safety inspection for imported and exported goods.

In particular, based on Vietnam’s List of Export and Import Goods, issued together with Circular No. 65/2017 / TT-BTC dated June 27, 2017 of the Ministry of Finance,  referring to the goods of headings 87.02 and 87.03 which are classified according to the main structure for carrying people, number of seats, type of vehicle, engine type, cylinder capacity … regardless of the type of participation or non-participation traffic, the case of the actual imported goods of the Company is determined to be a vehicle carrying 4-wheeled people, with an electric motor, including 11 seats (including the driver), which is classified in heading 87.02.

Therefore, enterprises need to compare actual imported goods with the above instructions to apply appropriate codes according to the list of exported and imported goods in Vietnam.

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