Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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Ceramic products
Notes.
1. This Chapter applies only to ceramic products which have been fired after shaping:
(a) Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03;
(b) Products heated to temperatures below 800°C for purposes such as curing resins, accelerating hydration reactions, or removing water or other volatile components, are not regarded as fired. Such products are excluded from Chapter 69; and
(c) Ceramic products are obtained by firing previously shaped, non-metallic, inorganic materials which have generally been prepared and shaped at room temperature. The raw materials include, among others, clay, siliceous materials including fused silica, materials with a high melting point such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as phosphates or refractory clay.
2. This Chapter does not cover:
(a) Products of heading 28.44;
(b) Products of heading 68.04;
(c) Products of Chapter 71 (for example, imitation jewellery);
(d) Cermets of heading 81.13;
(e) Products of Chapter 82;
(f) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(g) Artificial teeth (heading 90.21);
(h) Articles of Chapter 91 (for example, clocks and clock cases);
(ij) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
(k) Articles of Chapter 95 (for example, toys, games and sports requisites);
(l) Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or
(m) Articles of Chapter 97 (for example, works of art).
SUB-CHAPTER I
GOODS OF SILICEOUS FOSSIL MEALS
OR OF SIMILAR SILICEOUS EARTHS,
AND REFRACTORY PRODUCTS
Chapter 69 — Ceramic products
92 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 6901.00.00 | Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths | 20 |
| 69.02 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths | |
| 6902.10.00 | - Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3 | 10 |
| 6902.20.00 | - Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products | 10 |
| 6902.90.00 | - Other | 10 |
| 69.03 | Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and slide gates), other than those of siliceous fossil meals or of similar siliceous earths | |
| 6903.10.00 | - Containing by weight more than 50% of free carbon | 5 |
| 6903.20.00 | - Containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2) | 5 |
| 6903.90.00 | - Other | 5 |
| SUB-CHAPTER II | ||
| OTHER CERAMIC PRODUCTS | ||
| 69.04 | Ceramic building bricks, flooring blocks, support or filler tiles and the like | |
| 6904.10.00 | - Building bricks | 35 |
| 6904.90.00 | - Other | 35 |
| 69.05 | Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods | |
| 6905.10.00 | - Roofing tiles | 45 |
| 6905.90.00 | - Other | 45 |
| 6906.00.00 | Ceramic pipes, conduits, guttering and pipe fittings | 35 |
| 69.07 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics | |
| - Flags and paving, hearth or wall tiles, other than those of subheadings 6907.30 and 6907.40: | ||
| 6907.21 | - - Of a water absorption coefficient by weight not exceeding 0.5%: | |
| 6907.21.10 | - - - Lining tiles of a kind used for grinding mills, unglazed | 20 |
| - - - Other, having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm: | ||
| 6907.21.21 | - - - - Paving, hearth or wall tiles, unglazed | 45 |
| 6907.21.22 | - - - - Other, unglazed | 45 |
| 6907.21.23 | - - - - Paving, hearth or wall tiles, glazed | 45 |
| 6907.21.24 | - - - - Other, glazed | 45 |
| - - - Other: | ||
| 6907.21.91 | - - - - Paving, hearth or wall tiles, unglazed | 35 |
| 6907.21.92 | - - - - Other, unglazed | 35 |
| 6907.21.93 | - - - - Paving, hearth or wall tiles, glazed | 35 |
| 6907.21.94 | - - - - Other, glazed | 35 |
| 6907.22 | - - Of a water absorption coefficient by weight exceeding 0.5% but not exceeding 10%: | |
| - - - Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm: | ||
| 6907.22.11 | - - - - Paving, hearth or wall tiles, unglazed | 45 |
| 6907.22.12 | - - - - Other, unglazed | 45 |
| 6907.22.13 | - - - - Paving, hearth or wall tiles, glazed | 45 |
| 6907.22.14 | - - - - Other, glazed | 45 |
| - - - Other: | ||
| 6907.22.91 | - - - - Paving, hearth or wall tiles, unglazed | 35 |
| 6907.22.92 | - - - - Other, unglazed | 35 |
| 6907.22.93 | - - - - Paving, hearth or wall tiles, glazed | 35 |
| 6907.22.94 | - - - - Other, glazed | 35 |
| 6907.23 | - - Of a water absorption coefficient by weight exceeding 10%: | |
| - - - Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm: | ||
| 6907.23.11 | - - - - Paving, hearth or wall tiles, unglazed | 45 |
| 6907.23.12 | - - - - Other, unglazed | 45 |
| 6907.23.13 | - - - - Paving, hearth or wall tiles, glazed | 45 |
| 6907.23.14 | - - - - Other, glazed | 45 |
| - - - Other: | ||
| 6907.23.91 | - - - - Paving, hearth or wall tiles, unglazed | 35 |
| 6907.23.92 | - - - - Other, unglazed | 35 |
| 6907.23.93 | - - - - Paving, hearth or wall tiles, glazed | 35 |
| 6907.23.94 | - - - - Other, glazed | 35 |
| 6907.30 | - Mosaic cubes and the like, other than those of subheading 6907.40: | |
| - - Unglazed: | ||
| 6907.30.11 | - - - Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm | 45 |
| 6907.30.19 | - - - Other | 35 |
| - - Other: | ||
| 6907.30.91 | - - - Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm | 45 |
| 6907.30.99 | - - - Other | 35 |
| 6907.40 | - Finishing ceramics: | |
| 6907.40.10 | - - Of a kind used for lining grinding mills, unglazed | 20 |
| - - Other articles, having the largest face visible after mounting is not exceeding 49 cm2: | ||
| 6907.40.21 | - - - Unglazed | 45 |
| 6907.40.22 | - - - Glazed | 45 |
| - - Other: | ||
| 6907.40.91 | - - - Unglazed | 35 |
| 6907.40.92 | - - - Glazed | 35 |
| 69.09 | Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods | |
| - Ceramic wares for laboratory, chemical or other technical uses: | ||
| 6909.11.00 | - - Of porcelain or china | 5 |
| 6909.12.00 | - - Articles having a hardness equivalent to 9 or more on the Mohs scale | 5 |
| 6909.19.00 | - - Other | 5 |
| 6909.90.00 | - Other | 20 |
| 69.10 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures | |
| 6910.10.00 | - Of porcelain or china | 35 |
| 6910.90.00 | - Other | 35 |
| 69.11 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | |
| 6911.10.00 | - Tableware and kitchenware | 35 |
| 6911.90.00 | - Other | 35 |
| 6912.00.00 | Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 35 |
| 69.13 | Statuettes and other ornamental ceramic articles | |
| 6913.10 | - Of porcelain or china: | |
| 6913.10.10 | - - Ornamental cigarette boxes and ashtrays | 30 |
| 6913.10.90 | - - Other | 30 |
| 6913.90 | - Other: | |
| 6913.90.10 | - - Ornamental cigarette boxes and ashtrays | 30 |
| 6913.90.90 | - - Other | 30 |
| 69.14 | Other ceramic articles | |
| 6914.10.00 | - Of porcelain or china | 30 |
| 6914.90.00 | - Other | 30 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.