SECTION XIII · Chapter 68
Articles of stone, plaster, cement, asbestos, mica or similar materials
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (17)
Notes
1. This Chapter does not cover:
(a) Goods of Chapter 25;
(b) Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);
(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);
(d) Articles of Chapter 71;
(e) Tools or parts of tools, of Chapter 82;
(f) Lithographic stones of heading 84.42;
(g) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(h) Dental burrs (heading 90.18);
(ij) Articles of Chapter 91 (for example, clocks and clock cases);
(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games and sports requisites);
(m) Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06 (for example, buttons), of heading 96.09 (for example, slate pencils), heading 96.10 (for example, drawing slates) or of heading 96.20 (monopods, bipods, tripods and similar articles); or
(n) Articles of Chapter 97 (for example, works of art).
2. In heading 68.02 the expression “worked monumental or building stone” applies not only to the varieties of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.
(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 |
|---|---|---|---|---|---|
| 6801.00.00 | Setts, curbstones and flagstones, of natural stone (except slate) | kg | 30% | 20% | 10 / 8 (several rates) |
| 6802 | Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) | ||||
| 6802.10.00 | - Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder | kg/m3 | 30% | 20% | 10 / 8 (several rates) |
| - Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: | |||||
| 6802.21.00 | - - Marble, travertine and alabaster | kg/m3 | 18% | 12% | 10 / 8 (several rates) |
| 6802.23.00 | - - Granite | kg/m3 | 18% | 12% | 10 / 8 (several rates) |
| 6802.29 | - - Other stone: | ||||
| 6802.29.10 | - - - Other calcareous stone | kg/m3 | 18% | 12% | 10 / 8 (several rates) |
| 6802.29.90 | - - - Other | kg/m3 | 18% | 12% | 10 / 8 (several rates) |
| - Other: | |||||
| 6802.91 | - - Marble, travertine and alabaster: | ||||
| 6802.91.10 | - - - Marble | kg/m3 | 18% | 12% | 10 / 8 (several rates) |
| 6802.91.90 | - - - Other | kg/m3 | 18% | 12% | 10 / 8 (several rates) |
| 6802.92.00 | - - Other calcareous stone | kg/m3 | 30% | 20% | 10 / 8 (several rates) |
| 6802.93 | - - Granite: | ||||
| 6802.93.10 | - - - Polished slabs | kg/m3 | 18% | 12% | 10 / 8 (several rates) |
| 6802.93.90 | - - - Other | kg/m3 | 18% | 12% | 10 / 8 (several rates) |
| 6802.99.00 | - - Other stone | kg/m3 | 30% | 20% | 10 / 8 (several rates) |
| 6803.00.00 | Worked slate and articles of slate or of agglomerated slate | kg/m3 | 30% | 20% | 10 / 8 (several rates) |
| 6804 | Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials | ||||
| 6804.10.00 | - Millstones and grindstones for milling, grinding or pulping | kg | 30% | 20% | 8 / 10 (several rates) |
| - Other millstones, grindstones, grinding wheels and the like: | |||||
| 6804.21.00 | - - Of agglomerated synthetic or natural diamond | kg | 5% | 0% | 8 / 10 (several rates) |
| 6804.22.00 | - - Of other agglomerated abrasives or of ceramics | kg | 30% | 20% | 8 / 10 (several rates) |
| 6804.23.00 | - - Of natural stone | kg | 30% | 20% | 8 / 10 (several rates) |
| 6804.30.00 | - Hand sharpening or polishing stones | kg | 30% | 20% | 8 / 10 (several rates) |
| 6805 | Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up | ||||
| 6805.10.00 | - On a base of woven textile fabric only | kg | 15% | 10% | 8 / 10 (several rates) |
| 6805.20.00 | - On a base of paper or paperboard only | kg | 15% | 10% | 8 / 10 (several rates) |
| 6805.30.00 | - On a base of other materials | kg | 15% | 10% | 8 / 10 (several rates) |
| 6806 | Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69 | ||||
| 6806.10.00 | - Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 6806.20.00 | - Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 6806.90.00 | - Other | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 6807 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) | ||||
| 6807.10.00 | - In rolls | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 6807.90 | - Other: | ||||
| 6807.90.10 | - - Tiles | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 6807.90.90 | - - Other | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 6808 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders | ||||
| 6808.00.20 | - Roofing tiles | kg/m2/unit | 45% | 30% | 8 / 10 (several rates) |
| 6808.00.40 | - Other tiles | kg/m2/unit | 45% | 30% | 8 / 10 (several rates) |
| - Other: | |||||
| 6808.00.91 | - - Of vegetable fibre | kg/m2/unit | 45% | 30% | 8 / 10 (several rates) |
| 6808.00.99 | - - Other | kg/m2/unit | 45% | 30% | 8 / 10 (several rates) |
| 6809 | Articles of plaster or of compositions based on plaster | ||||
| - Boards, sheets, panels, tiles and similar articles, not ornamented: | |||||
| 6809.11.00 | - - Faced or reinforced with paper or paperboard only | kg/m2/unit | 45% | 30% | 8 / 10 (several rates) |
| 6809.19 | - - Other: | ||||
| 6809.19.10 | - - - Tiles | kg/m2/unit | 45% | 30% | 8 / 10 (several rates) |
| 6809.19.90 | - - - Other | kg/m2/unit | 45% | 30% | 8 / 10 (several rates) |
| 6809.90 | - Other articles: | ||||
| 6809.90.10 | - - Dental moulds of plaster | kg/m2/unit | 15% | 10% | 8 / 10 (several rates) |
| 6809.90.90 | - - Other | kg/m2/unit | 45% | 30% | 8 / 10 (several rates) |
| 6810 | Articles of cement, of concrete or of artificial stone, whether or not reinforced | ||||
| - Tiles, flagstones, bricks and similar articles: | |||||
| 6810.11.00 | - - Building blocks and bricks | kg/m2/unit | 52.5% | 35% | 8 / 10 (several rates) |
| 6810.19 | - - Other: | ||||
| 6810.19.10 | - - - Tiles | kg/m2/unit | 52.5% | 35% | 8 / 10 (several rates) |
| 6810.19.90 | - - - Other | kg/m2/unit | 52.5% | 35% | 8 / 10 (several rates) |
| - Other articles: | |||||
| 6810.91 | - - Prefabricated structural components for building or civil engineering: | ||||
| 6810.91.10 | - - - Building piles of concrete | kg/unit | 52.5% | 35% | 8 / 10 (several rates) |
| 6810.91.90 | - - - Other | kg/unit | 52.5% | 35% | 8 / 10 (several rates) |
| 6810.99.00 | - - Other | kg/unit | 52.5% | 35% | 8 / 10 (several rates) |
| 6811 | Articles of asbestos-cement, of cellulose fibre-cement or the like | ||||
| 6811.40 | - Containing asbestos: | ||||
| 6811.40.10 | - - Corrugated sheets | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| - - Other sheets, panels, tiles and similar articles: | |||||
| 6811.40.21 | - - - Floor or wall tiles containing plastics | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6811.40.22 | - - - For roofing, facing or partitioning | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6811.40.29 | - - - Other | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6811.40.30 | - - Tubes or pipes | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6811.40.40 | - - Tube or pipe fittings | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6811.40.50 | - - Other articles, of a kind used for building construction | kg/m2/unit | 22.5% | 15% | 8 / 10 (several rates) |
| 6811.40.90 | - - Other | kg/m2/unit | 22.5% | 15% | 8 / 10 (several rates) |
| - Not containing asbestos: | |||||
| 6811.81.00 | - - Corrugated sheets | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6811.82 | - - Other sheets, panels, tiles and similar articles: | ||||
| 6811.82.10 | - - - Floor or wall tiles containing plastics | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6811.82.20 | - - - For roofing, facing or partitioning | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6811.82.90 | - - - Other | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6811.89 | - - Other articles: | ||||
| 6811.89.10 | - - - Tubes or pipes | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6811.89.20 | - - - Tube or pipe fittings | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6811.89.30 | - - - Other articles, of a kind used for building construction | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6811.89.90 | - - - Other | kg/m2/unit | 30% | 20% | 8 / 10 (several rates) |
| 6812 | Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13 | ||||
| 6812.80 | - Of crocidolite: | ||||
| 6812.80.20 | - - Clothing | kg | 15% | 10% | 8 / 10 (several rates) |
| 6812.80.30 | - - Paper, millboard and felt | kg | 15% | 10% | 8 / 10 (several rates) |
| 6812.80.50 | - - Clothing accessories, footwear and headgear; fabricated crocidolite fibres; mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate; yarn and thread; cords and strings, whether or not plaited; woven or knitted fabrics | kg | 15% | 10% | 8 / 10 (several rates) |
| 6812.80.90 | - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| - Other: | |||||
| 6812.91 | - - Clothing, clothing accessories, footwear and headgear: | ||||
| 6812.91.10 | - - - Clothing | kg | 15% | 10% | 8 / 10 (several rates) |
| 6812.91.90 | - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 6812.99 | - - Other: | ||||
| 6812.99.20 | - - - Floor or wall tiles | kg | 15% | 10% | 8 / 10 (several rates) |
| 6812.99.30 | - - - Paper, millboard and felt | kg | 15% | 10% | 8 / 10 (several rates) |
| 6812.99.40 | - - - Compressed asbestos fibre jointing, in sheets or rolls | kg | 15% | 10% | 8 / 10 (several rates) |
| - - - Other, fabricated asbestos fibres (other than of crocidolite); mixtures with a basis of asbestos (other than of crocidolite) or with a basis of asbestos (other than of crocidolite) and magnesium carbonate; yarn and thread; cords and strings, whether or not plaited; woven or knitted fabrics: | |||||
| 6812.99.51 | - - - - Mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate of a kind used for the manufacture of goods of heading 68.13 | kg | 15% | 10% | 8 / 10 (several rates) |
| 6812.99.59 | - - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 6812.99.90 | - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 6813 | Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials | ||||
| 6813.20 | - Containing asbestos: | ||||
| 6813.20.10 | - - Brake linings and pads | kg | 15% | 10% | 8 / 10 (several rates) |
| 6813.20.90 | - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| - Not containing asbestos: | |||||
| 6813.81.00 | - - Brake linings and pads | kg | 15% | 10% | 8 / 10 (several rates) |
| 6813.89.00 | - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 6814 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials | ||||
| 6814.10.00 | - Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support | kg | 15% | 10% | 8 / 10 (several rates) |
| 6814.90.00 | - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 6815 | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included | ||||
| - Carbon fibres; articles of carbon fibres for non-electrical uses; other articles of graphite or other carbon for non-electrical uses: | |||||
| 6815.11.00 | - - Carbon fibres | kg | 18% | 12% | 8 / 10 (several rates) |
| 6815.12.00 | - - Fabrics of carbon fibres | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 6815.13 | - - Other articles of carbon fibres: | ||||
| 6815.13.10 | - - - Yarn or thread | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 6815.13.90 | - - - Other | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 6815.19 | - - Other: | ||||
| 6815.19.10 | - - - Yarn or thread | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 6815.19.20 | - - - Bricks, paving slabs, floor tiles and similar articles | kg/m2 | 22.5% | 15% | 8 / 10 (several rates) |
| 6815.19.90 | - - - Other | kg/unit | 22.5% | 15% | 8 / 10 (several rates) |
| 6815.20.00 | - Articles of peat | kg | 30% | 20% | 8 / 10 (several rates) |
| - Other articles: | |||||
| 6815.91.00 | - - Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite | kg/unit | 7.5% | 5% | 8 / 10 (several rates) |
| 6815.99.00 | - - Other | kg/unit | 7.5% | 5% | 8 / 10 (several rates) |