Capítulo 69 · Ceramic products
6907.21.24
Other, glazed
- 6907 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%:
- - - - Other, having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm:
- - - - - Other, glazed
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: / - - - Loại khác, có mặt lớn nhất có thể nằm gọn trong một hình vuông có cạnh dưới 7 cm: / - - - - Loại khác, đã tráng men
Impuestos aplicables en 2026
Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)Aranceles preferenciales especiales (TLC) – 2026
| FTA | Arancel | Base de datos | Prueba de origen | Base jurídica | Estado |
|---|---|---|---|---|---|
| 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% (excepto MM) 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 |
| 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 |
| 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 |
| EVFTA | 5,6% | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 5,6% | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VCFTA | 38% | Arancel consolidado BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
45% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo B) AU |
45% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo C) CN |
45% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo D) JP |
45% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo E) KR |
45% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo F) NZ |
45% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 45% | Arancel consolidado BT2026 2026 |
Form VI (verify) | 131/2024/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 |
| AHKFTA | * no elegible | Arancel consolidado BT2026 2026 |
AHK | 123/2022/NĐ-CP | No elegible (*) |
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
| FTA | Periodos |
|---|---|
| ACFTA AC · fila 9820 |
2022 - 2027 (một mức cho cả giai đoạn)5%
|
| ATIGA AT · fila 9771 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · fila 9823 |
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 9824 |
30/12/2022 - 31/3/20230%
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%
|
| AKFTA AK · fila 9825 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: MM Arancel con exclusiones: 0(-MM) |
| AANZFTA AANZ · fila 9777 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0 |
| AIFTA AI · fila 9783 |
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 9808 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · fila 9855 |
202248%
202348%
202438%
202538%
202638%
202738%
|
| VN-EAEU EAV · fila 9834 |
202212,3%
20238,2%
20244,1%
20250%
20260%
20270%
|
| AHKFTA AKH · fila 9846 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| EVFTA EV-NK · fila 9857 |
202228,1%
202322,5%
202416,8%
202511,2%
20265,6%
20270%
Indicador de cambio (auxiliar): X |
| UKVFTA UKV · fila 9856 |
202228,1%
202322,5%
202416,8%
202511,2%
20265,6%
20270%
Indicador de cambio (auxiliar): X |
| CPTPP CPTPP · fila 9803 |
(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 9840 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP B B · fila 9840 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP C C · fila 9840 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP D D · fila 9839 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP E E · fila 9843 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP F F · fila 9840 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| VIFTA VI · fila 9099 |
202445%
202545%
202645%
202745%
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
- RCEP (Anexo A) 45%, RCEP (Anexo B) 45%, RCEP (Anexo C) 45%, RCEP (Anexo D) 45%, RCEP (Anexo E) 45%, RCEP (Anexo F) 45%, VIFTA 45%: the preferential rate is equal to or higher than the MFN rate (45%) in the source tariff – claiming the FTA brings no saving.
- Datos relacionados
- MFN 45%
- 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; 6907.21.24 is distinguished from its siblings by: Other, glazed.
- Datos relacionados
- 6907.21.10 Lining tiles of a kind used for grinding mills, unglazed; 6907.21.21 Paving, hearth or wall tiles, unglazed; 6907.21.22 Other, unglazed; 6907.21.23 Paving, hearth or wall tiles, glazed; 6907.21.91 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
YELLOW – REVIEW REQUIRED TR-003 Trade remedy exists for other origins
- Descripción
- Antidumping: Gạch ốp lát – applies to IN (2333/QĐ-BCT). The selected origin is not listed, but circumvention risk should be considered.
- Datos relacionados
- TR-05 · Áp thuế chống bán phá giá đối với Gạch ốp lát (IN)
- Referencia jurídica
- 2333/QĐ-BCT
- Acción recomendada
- Keep evidence of true origin and actual producer.
- Estado de verificación
- Base: HT + columna de política por partida del BT2026 (fuente); alcance detallado no verificado
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Descripción
- The MFN rate 45% for 6907.21.24 was checked against BT2026 (cell BT2026!N10330), 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