Depends on the country, in Australia, most Chinese import vehicles are allowed to have -1% +40% of reading on there speedo's,
Just about every greatwall ute out there is factory calibrated for the option group that would give the lowest reading combined with the largest tyres you can fit on it, and doesn't care if that is not the normal, so you end up with them reading 100kmph while travelling closer to 78kmph
Most european vehicles however will read within the margin you give, and have weird hacky things to accomplish this, e.g. most of them have 3 calibration factors, the one used by the ECU, the one used for the odometer, and the one used for the speedo pointer, so what you end up with is the OBD speed and odometer are better than 2% most times, and the speed pointer is out by about 8kmph at 100kmph,