Tax Rate When Selling Forklift Wheels (PU, Rubber, or Steel)

🔹 Introduction

In the forklift industry, replacing or selling wheels (PU, rubber, steel, load wheels, drive wheels) is a common activity. However, many distributors and suppliers still wonder:
👉 “What is the tax rate when selling forklift wheels?”

This article will clearly explain VAT, import tax, and cases that may be eligible for tax exemption or reduction based on the latest regulations.

1. VAT on Selling Forklift Wheels

According to Circular 219/2013/TT-BTC and Decree 209/2013/NĐ-CP, domestic goods are classified into three VAT rates: 0%, 5%, and 10%.
For individually sold forklift wheels, the standard VAT rate is 10%, specifically:

10% VAT: When you sell spare wheels (PU, rubber, steel, load wheels, drive wheels…) used for forklifts. These are considered spare parts and replacement materials for industrial equipment.
0% VAT: When you export the wheels overseas with complete customs documentation.
5% VAT: Not applicable to forklift parts. This rate applies mainly to essential goods such as agricultural products or clean water.

👉 Conclusion: Selling forklift wheels domestically applies a 10% VAT rate.

2. Import Tax for Forklift Wheels

If your company imports wheels from countries like China, Japan, or Europe, you must determine the correct HS code to know the applicable import tax.
Here are some common examples:

HS Code	Description	Import Tax	VAT
4011.20.90	Rubber tires for industrial or forklift vehicles	5–10%	10%
8431.20.00	Parts of forklift trucks (including specialized wheels)	0–5%	10%

💡 Note:

If the product is clearly labeled as “specialized wheels for forklifts,” you may enjoy a preferential import tax rate of 0–5%.
Countries with Free Trade Agreements (FTAs) such as China, Korea, or ASEAN may be eligible for further reductions or exemptions.

3. Quick Summary

Case	Purpose	VAT	Import Tax
Selling wheels domestically	Forklift spare parts	10%	–
Exporting wheels	Export	0%	–
Importing specialized forklift wheels	Spare parts	10% VAT, 0–5% import tax	FTA may apply

4. Tax Declaration Tips

On the VAT invoice, clearly state: “PU wheel / Rubber wheel / Drive wheel for electric or diesel forklift.”
Keep catalogs and technical documents for tax verification.
For exports, ensure you have contracts, customs declarations, and bank payment records to qualify for 0% VAT.

Frequently Asked Questions (Q&A)

❓1. What is the VAT rate for selling forklift wheels in Vietnam?

➡️ Answer: 10% VAT, as forklift wheels are classified as industrial spare parts.

❓2. How much tax do I pay when importing PU wheels from China?

➡️ Answer: Import tax is usually 0–5%, plus 10% VAT. If you have a Certificate of Origin (C/O form E), import tax may be exempted.

❓3. Do I need to pay tax when exporting forklift wheels?

➡️ Answer: No. Qualified export goods are subject to 0% VAT, provided all customs and payment documents are complete.