Capítulo 69 · Ceramic products

6911.90.00

Other

  1. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
  2. - Other

Bộ đồ ăn, bộ đồ nhà bếp, đồ gia dụng và đồ sứ vệ sinh khác, bằng sứ / - Loại khác

Unidad: kg/unit/set Nivel: Línea de 8 dígitos Fuente: BT2026 fila 10384 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 52,5% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 35% 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
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
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 4,3% Arancel consolidado BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 4,3% Arancel consolidado BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
ACFTA 5% (excepto KH, ID, MY, TH) 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
VCFTA 8% Arancel consolidado BT2026
2026
VC 112/2022/NĐ-CP Ad valorem
VIFTA 24,5% Arancel consolidado BT2026
2026
Form VI (verify) 131/2024/NĐ-CP Ad valorem
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
35% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo B)
AU
35% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
35% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo D)
JP
35% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo E)
KR
35% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo F)
NZ
35% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VKFTA 35% Arancel consolidado BT2026
2026
VK 125/2022/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
AKFTA 50% Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Ad valorem
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
FTAPeriodos
ACFTA
AC · fila 9877
2022 - 2027 (một mức cho cả giai đoạn)5%
Países excluidos: KH, ID, MY, TH
ATIGA
AT · fila 9828
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · fila 9880
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 9881
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 9882
2022 - 2027 (một mức cho cả giai đoạn)50%
Arancel con exclusiones: 50
AANZFTA
AANZ · fila 9834
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0
AIFTA
AI · fila 9840
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 9865
202235% 202335% 202435% 202535% 202635% 202735%
VCFTA
VC · fila 9912
202219% 202317% 202414% 202511% 20268% 20276%
VN-EAEU
EAV · fila 9903
20229,5% 20236,4% 20243,2% 20250% 20260% 20270%
AHKFTA
AKH · fila 9903
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
EVFTA
EV-NK · fila 9914
202221,8% 202317,5% 202413,1% 20258,7% 20264,3% 20270%
Indicador de cambio (auxiliar): X
UKVFTA
UKV · fila 9913
202221,8% 202317,5% 202413,1% 20258,7% 20264,3% 20270%
Indicador de cambio (auxiliar): X
CPTPP
CPTPP · fila 9860
(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 9897
202235% 202335% 202435% 202535% 202635% 202735%
RCEP B
B · fila 9897
202235% 202335% 202435% 202535% 202635% 202735%
RCEP C
C · fila 9897
202235% 202335% 202435% 202535% 202635% 202735%
RCEP D
D · fila 9896
202235% 202335% 202435% 202535% 202635% 202735%
RCEP E
E · fila 9900
202235% 202335% 202435% 202535% 202635% 202735%
RCEP F
F · fila 9897
202235% 202335% 202435% 202535% 202635% 202735%
VIFTA
VI · fila 9153
202431,5% 202528% 202624,5% 202721%
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.

ORANGE – HIGH RISK DOC-002 Licence / controlled list
Descripción
Item policy references a controlled list (source, Vietnamese): Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I)
Referencia jurídica
08/2023/TT-BCT
Acción recomendada
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
Estado de verificación
Instrumento citado en la fuente; vigencia no verificada
ORANGE – HIGH RISK DOC-002 Licence / controlled list
Descripción
Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
Referencia jurídica
08/2023/TT-BCT
Acción recomendada
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
Estado de verificación
Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Descripción
Item policy (source, Vietnamese): Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )
Referencia jurídica
42/2019/TT-BCT, 34/2025/TT-BCT
Acción recomendada
Read the referenced instruments.
Estado de verificación
Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Descripción
RCEP (Anexo A) 35%, RCEP (Anexo B) 35%, RCEP (Anexo C) 35%, RCEP (Anexo D) 35%, RCEP (Anexo E) 35%, RCEP (Anexo F) 35%, VKFTA 35%, AKFTA 50%: the preferential rate is equal to or higher than the MFN rate (35%) in the source tariff – claiming the FTA brings no saving.
Datos relacionados
MFN 35%
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 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 6911.90.00. 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 35% for 6911.90.00 was checked against BT2026 (cell BT2026!N10384), 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