SECTION V · Chapter 25
Salt; sulphur; earths and stone; plastering materials, lime and cement
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (18)
Notes
1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.
2. This Chapter does not cover:
(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);
(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);
(c) Medicaments or other products of Chapter 30;
(d) Perfumery, cosmetic or toilet preparations (Chapter 33);
(e) Dolomite ramming mix (heading 38.16);
(f) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);
(g) Precious or semi-precious stones (heading 71.02 or 71.03);
(h) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);
(i) Billiard chalks (heading 95.04); or
(k) Writing or drawing chalks or tailors' chalks (heading 96.09).
3. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.
4. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
(1) Tham khảo TCVN 2682:2020, TCVN 7024:2013
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 2501 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water | ||||
| 2501.00.10 | - Table salt | kg | 45% · out-of-quota 90% | 30% · out-of-quota 60% | 10 / 8 (several rates) |
| 2501.00.20 | - Unprocessed rock salt | kg | 45% · out-of-quota 90% | 30% · out-of-quota 60% | 10 / 8 (several rates) |
| 2501.00.50 | - Sea water | kg | 22.5% · out-of-quota 75% | 15% · out-of-quota 50% | 10 / 8 (several rates) |
| - Other: | |||||
| 2501.00.91 | - - With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine | kg | 22.5% · out-of-quota 75% | 15% · out-of-quota 50% | 10 / 8 (several rates) |
| 2501.00.93 | - - With sodium chloride content 97% or more, calculated on a dry basis | kg | 22.5% · out-of-quota 75% | 15% · out-of-quota 50% | 10 / 8 (several rates) |
| 2501.00.99 | - - Other | kg | 22.5% · out-of-quota 75% | 15% · out-of-quota 50% | 10 / 8 (several rates) |
| 2502.00.00 | Unroasted iron pyrites | kg | 5% | 0% | 10 / 8 (several rates) |
| 2503.00.00 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | kg | 5% | 0% | 8 / 10 (several rates) |
| 2504 | Natural graphite | ||||
| 2504.10.00 | - In powder or in flakes | kg | 7.5% | 5% | 10 / 8 (several rates) |
| 2504.90.00 | - Other | kg | 7.5% | 5% | 10 / 8 (several rates) |
| 2505 | Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26 | ||||
| 2505.10.00 | - Silica sands and quartz sands | kg/m3 | 5% | 0% | 10 / 8 (several rates) |
| 2505.90.00 | - Other | kg/m3 | 5% | 0% | 10 / 8 (several rates) |
| 2506 | Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | ||||
| 2506.10.00 | - Quartz | kg | 7.5% | 5% | 10 / 8 (several rates) |
| 2506.20.00 | - Quartzite | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 2507.00.00 | Kaolin and other kaolinic clays, whether or not calcined | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2508 | Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths | ||||
| 2508.10.00 | - Bentonite | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2508.30.00 | - Fire-clay | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2508.40 | - Other clays: | ||||
| 2508.40.10 | - - Fuller's earth | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2508.40.90 | - - Other | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2508.50.00 | - Andalusite, kyanite and sillimanite | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2508.60.00 | - Mullite | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2508.70.00 | - Chamotte or dinas earths | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2509.00.00 | Chalk | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2510 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | ||||
| 2510.10 | - Unground: | ||||
| 2510.10.10 | - - Apatite | kg | 5% | 0% | 10 / 8 (several rates) |
| 2510.10.90 | - - Other | kg | 5% | 0% | 10 / 8 (several rates) |
| 2510.20 | - Ground: | ||||
| 2510.20.10 | - - Apatite | kg | 5% | 0% | 10 / 8 (several rates) |
| 2510.20.90 | - - Other | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2511 | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16 | ||||
| 2511.10.00 | - Natural barium sulphate (barytes) | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2511.20.00 | - Natural barium carbonate (witherite) | kg | 5% | 0% | 10 / 8 (several rates) |
| 2512.00.00 | Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2513 | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated | ||||
| 2513.10.00 | - Pumice stone | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2513.20.00 | - Emery, natural corundum, natural garnet and other natural abrasives | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2514.00.00 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2515 | Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | ||||
| - Marble and travertine: | |||||
| 2515.11.00 | - - Crude or roughly trimmed | kg | 5% | 0% | 10 / 8 (several rates) |
| 2515.12 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: | ||||
| 2515.12.10 | - - - Blocks | kg | 3% | 2% | 10 / 8 (several rates) |
| 2515.12.20 | - - - Slabs | kg | 3% | 2% | 10 / 8 (several rates) |
| 2515.20.00 | - Ecaussine and other calcareous monumental or building stone; alabaster | kg | 3% | 2% | 10 / 8 (several rates) |
| 2516 | Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | ||||
| - Granite: | |||||
| 2516.11.00 | - - Crude or roughly trimmed | kg | 5% | 0% | 10 / 8 (several rates) |
| 2516.12 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: | ||||
| 2516.12.10 | - - - Blocks | kg | 3% | 2% | 10 / 8 (several rates) |
| 2516.12.20 | - - - Slabs | kg | 3% | 2% | 10 / 8 (several rates) |
| 2516.20 | - Sandstone: | ||||
| 2516.20.10 | - - Crude or roughly trimmed | kg | 5% | 0% | 10 / 8 (several rates) |
| 2516.20.20 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | kg | 5% | 0% | 10 / 8 (several rates) |
| 2516.90.00 | - Other monumental or building stone | kg | 3% | 2% | 10 / 8 (several rates) |
| 2517 | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated | ||||
| 2517.10.00 | - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated | kg/m3 | 4.5% | 3% | 10 / 8 (several rates) |
| 2517.20.00 | - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 | kg/m3 | 5% | 0% | 10 / 8 (several rates) |
| 2517.30.00 | - Tarred macadam | kg/m3 | 5% | 0% | 10 / 8 (several rates) |
| - Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated: | |||||
| 2517.41.00 | - - Of marble | kg/m3 | 4.5% | 3% | 10 / 8 (several rates) |
| 2517.49.00 | - - Other | kg/m3 | 4.5% | 3% | 10 / 8 (several rates) |
| 2518 | Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | ||||
| 2518.10.00 | - Dolomite, not calcined or sintered | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2518.20.00 | - Calcined or sintered dolomite | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2519 | Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure | ||||
| 2519.10.00 | - Natural magnesium carbonate (magnesite) | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2519.90 | - Other: | ||||
| 2519.90.10 | - - Fused magnesia; dead-burned (sintered) magnesia | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2519.90.90 | - - Other | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2520 | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders | ||||
| 2520.10.00 | - Gypsum; anhydrite | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2520.20 | - Plasters: | ||||
| 2520.20.10 | - - Of a kind suitable for use in dentistry | kg | 5% | 0% | 8 / 10 (several rates) |
| 2520.20.90 | - - Other | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 2521.00.00 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement | kg | 5% | 0% | 10 / 8 (several rates) |
| 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25 | ||||
| 2522.10.00 | - Quicklime | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 2522.20.00 | - Slaked lime | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 2522.30.00 | - Hydraulic lime | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 2523 | Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | ||||
| 2523.10 | - Cement clinkers: | ||||
| 2523.10.10 | - - Of a kind used in the manufacture of white cement | kg | 37.5% | 25% | 8 / 10 (several rates) |
| 2523.10.90 | - - Other | kg | 37.5% | 25% | 8 / 10 (several rates) |
| - Portland cement: | |||||
| 2523.21.00 | - - White cement, whether or not artificially coloured | kg | 48% | 32% | 8 / 10 (several rates) |
| 2523.29 | - - Other: | ||||
| 2523.29.10 | - - - Coloured cement | kg | 48% | 32% | 8 / 10 (several rates) |
| 2523.29.90 | - - - Other | kg | 48% | 32% | 8 / 10 (several rates) |
| 2523.30.00 | - Aluminous cement | kg | 48% | 32% | 8 / 10 (several rates) |
| 2523.90.00 | - Other hydraulic cements | kg | 48% | 32% | 8 / 10 (several rates) |
| 2524 | Asbestos. | ||||
| 2524.10.00 | - Crocidolite | kg | 7.5% | 5% | 10 / 8 (several rates) |
| 2524.90.00 | - Other | kg | 7.5% | 5% | 10 / 8 (several rates) |
| 2525 | Mica, including splittings; mica waste | ||||
| 2525.10.00 | - Crude mica and mica rifted into sheets or splittings | kg | 7.5% | 5% | 10 / 8 (several rates) |
| 2525.20.00 | - Mica powder | kg | 7.5% | 5% | 10 / 8 (several rates) |
| 2525.30.00 | - Mica waste | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2526 | Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc | ||||
| 2526.10.00 | - Not crushed, not powdered | kg | 5% | 0% | 10 / 8 (several rates) |
| 2526.20 | - Crushed or powdered: | ||||
| 2526.20.10 | - - Talc powder | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2526.20.90 | - - Other | kg | 5% | 0% | 10 / 8 (several rates) |
| 2528.00.00 | Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2529 | Feldspar; leucite; nepheline and nepheline syenite; fluorspar | ||||
| 2529.10 | - Feldspar: | ||||
| 2529.10.10 | - - Potash feldspar; soda feldspar | kg | 7.5% | 5% | 10 / 8 (several rates) |
| 2529.10.90 | - - Other | kg | 7.5% | 5% | 10 / 8 (several rates) |
| - Fluorspar: | |||||
| 2529.21.00 | - - Containing by weight 97% or less of calcium fluoride | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2529.22.00 | - - Containing by weight more than 97% of calcium fluoride | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2529.30.00 | - Leucite; nepheline and nepheline syenite | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2530 | Mineral substances not elsewhere specified or included | ||||
| 2530.10.00 | - Vermiculite, perlite and chlorites, unexpanded | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2530.20 | - Kieserite, epsomite (natural magnesium sulphates): | ||||
| 2530.20.10 | - - Kieserite | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2530.20.20 | - - Epsomite (natural magnesium sulphates) | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2530.90 | - Other: | ||||
| 2530.90.10 | - - Micronized zircon sand (zirconium silicate) of a kind used as an opacifier | kg | 4.5% | 3% | 10 / 8 (several rates) |
| 2530.90.90 | - - Other | kg | 4.5% | 3% | 10 / 8 (several rates) |