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Capítulo 69 · Ceramic products

6907.21.10

Lining tiles of a kind used for grinding mills, unglazed

  1. 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
  2. - Flags and paving, hearth or wall tiles, other than those of subheadings 6907.30 and 6907.40:
  3. 6907.21 - - Of a water absorption coefficient by weight not exceeding 0.5%:
  4. - - - Lining tiles of a kind used for grinding mills, unglazed

Các loại phiến lát đường và gạch lát đường, lát nền và lòng lò hoặc gạch ốp tường bằng gốm, sứ; các khối khảm và các loại sản phẩm tương tự bằng gốm, sứ, có hoặc không có lớp nền; các sản phẩm gốm, sứ để hoàn thiện / - Các loại phiến lát đường và gạch lát đường, lát nền và lòng lò hoặc gạch ốp tường trừ loại thuộc phân nhóm 6907.30 và 6907.40: / - - Của loại có độ hút nước không quá 0,5% tính theo trọng lượng: / - - - Tấm lót của loại sử dụng cho máy nghiền, không tráng men(SEN)

Unidad: m2 Nivel: Línea de 8 dígitos Fuente: BT2026 fila 10325 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 30% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 20% 26/2023/NĐ-CP · 15/07/2023
IVA 8 / 10 (varios tipos) 181/2025/NĐ-CP · 01/07/2025
Impuesto especial al consumo Sin datos
Impuesto ambiental Sin datos
Derecho de exportación Sin datos

Aranceles preferenciales especiales (TLC) – 2026

FTAArancelBase de datosPrueba de origenBase jurídicaEstado
AANZFTA 0% Más bajo publicado Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
AJCEP 0% Más bajo publicado Arancel consolidado BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% Más bajo publicado Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Ad valorem
ATIGA 0% Más bajo publicado Arancel consolidado BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Más bajo publicado Arancel consolidado BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
VCFTA 0% Más bajo publicado Arancel consolidado BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
VJEPA 0% Más bajo publicado Arancel consolidado BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP Ad valorem
VKFTA 0% Más bajo publicado Arancel consolidado BT2026
2026		 VK 125/2022/NĐ-CP Ad valorem
VN-EAEU 0% Más bajo publicado Arancel consolidado BT2026
2026		 EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 0% Más bajo publicado Arancel consolidado BT2026 S 206/2025/NĐ-CP Ad valorem
EVFTA 2,5% Arancel consolidado BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 2,5% Arancel consolidado BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
ACFTA 5% Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AIFTA 5% Arancel consolidado BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
VIFTA 11,4% Arancel consolidado BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
AHKFTA 20% Arancel consolidado BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 20% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo B)
AU
 20% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
 20% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo D)
JP
 20% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo E)
KR
 20% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo F)
NZ
 20% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VN-CAM Sin datos Sin datos S 56/2026/NĐ-CP Sin datos
VNCU Sin datos Sin datos VNCB · Form VC (Cuba) 114/2022/NĐ-CP Sin datos

Que exista un arancel publicado no significa que las mercancías cumplan los requisitos. Se exigen las reglas de origen y una prueba de origen válida.

Ejecutar Smart Tariff Advisory Comparar TLC Calcular impuestos

Historial de aranceles / desgravación por año

De las hojas de las listas de TLC 2022–2027
FTAPeriodos
ACFTA
AC · fila 9815
2022 - 2027 (một mức cho cả giai đoạn)5%
ATIGA
AT · fila 9766
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · fila 9818
30/12/2022 - 31/3/20233% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA
VJ · fila 9819
30/12/2022 - 31/3/20236% 01/4/2023 - 31/3/20243% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA
AK · fila 9820
2022 - 2027 (một mức cho cả giai đoạn)0%
Arancel con exclusiones: 0
AANZFTA
AANZ · fila 9772
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0
AIFTA
AI · fila 9778
30/12/20225% 31/12/2022 - 30/12/20235% 31/12/2023 - 30/12/20245% 31/12/2024 - 31/12/20255% 01/01/2026 - 31/12/20265% 01/01/2027 - 31/12/20275%
VKFTA
VK · fila 9803
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · fila 9850
20228% 20234% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · fila 9829
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · fila 9841
202220% 202320% 202420% 202520% 202620% 202720%
EVFTA
EV-NK · fila 9852
202212,5% 202310% 20247,5% 20255% 20262,5% 20270%
Indicador de cambio (auxiliar): X
UKVFTA
UKV · fila 9851
202212,5% 202310% 20247,5% 20255% 20262,5% 20270%
Indicador de cambio (auxiliar): X
CPTPP
CPTPP · fila 9798
(I) → 2021*0% (II) → 2022*0% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · fila 9835
202220% 202320% 202420% 202520% 202620% 202720%
RCEP B
B · fila 9835
202220% 202320% 202420% 202520% 202620% 202720%
RCEP C
C · fila 9835
202220% 202320% 202420% 202520% 202620% 202720%
RCEP D
D · fila 9834
202220% 202320% 202420% 202520% 202620% 202720%
RCEP E
E · fila 9838
202220% 202320% 202420% 202520% 202620% 202720%
RCEP F
F · fila 9835
202220% 202320% 202420% 202520% 202620% 202720%
VIFTA
VI · fila 9094
202417,1% 202514,3% 202611,4% 20278,6%
Columna auxiliar J: 8

* Los periodos del CPTPP (I)–(VII) se asocian a años comparándolos con el BT2026 (datos DERIVADOS – verificar).

Asesoría y advertencias

Evaluación general (no se considera el origen). Ejecute Smart Tariff Advisory para una evaluación específica del origen.

YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Descripción
AHKFTA 20%, RCEP (Anexo A) 20%, RCEP (Anexo B) 20%, RCEP (Anexo C) 20%, RCEP (Anexo D) 20%, RCEP (Anexo E) 20%, RCEP (Anexo F) 20%: the preferential rate is equal to or higher than the MFN rate (20%) in the source tariff – claiming the FTA brings no saving.
Datos relacionados
MFN 20%
Acción recomendada
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
Estado de verificación
No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
Descripción
Subheading 6907.21 has 9 lines; 6907.21.10 is distinguished from its siblings by: Lining tiles of a kind used for grinding mills, unglazed.
Datos relacionados
6907.21.21 Paving, hearth or wall tiles, unglazed; 6907.21.22 Other, unglazed; 6907.21.23 Paving, hearth or wall tiles, glazed; 6907.21.24 Other, glazed; 6907.21.91 Paving, hearth or wall tiles, unglazed; 6907.21.92 Other, unglazed
Referencia jurídica
31/2022/TT-BTC
Acción recomendada
Verify the distinguishing features; consider an advance classification ruling if uncertain.
Estado de verificación
No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Descripción
The VAT column shows "8/10".
Referencia jurídica
181/2025/NĐ-CP
Acción recomendada
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Estado de verificación
No verificado – requiere comprobación
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Descripción
The source file records no trade remedy for 6907.21.10. This does NOT mean there is no risk.
Acción recomendada
Check the MOIT Trade Remedies Authority database.
Estado de verificación
No verificado – requiere comprobación
GREEN – VERIFIED DQ-001 MFN rate present in the source
Descripción
The MFN rate 20% for 6907.21.10 was checked against BT2026 (cell BT2026!N10325), basis 26/2023/NĐ-CP.
Referencia jurídica
26/2023/NĐ-CP
Acción recomendada
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Estado de verificación
Cotejado con el archivo arancelario de origen

Notas de capítulo

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) Articles heated to temperatures less than 800°C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from Chapter 69; and

(c) Ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, 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 refractory clays or phosphates.

2. This Chapter does not cover:

(a) Products of heading 28.44;

(b) Articles of heading 68.04;

(c) Articles of Chapter 71 (for example, imitation jewellery);

(d) Cermets of heading 81.13;

(e) Articles 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 GOODS

SUB-CHAPTER II

OTHER CERAMIC PRODUCTS

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022