Chapitre 69 · Ceramic products

6902.20.00

Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products

  1. 6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths
  2. - Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products

Gạch, gạch khối, tấm lát (tiles) chịu lửa và các loại vật liệu xây dựng bằng gốm, sứ chịu lửa tương tự, trừ các sản phẩm làm bằng bột silic hóa thạch hoặc đất silic tương tự / - Có hàm lượng trên 50% tính theo khối lượng là oxit nhôm (Al2O3), đioxit silic (SiO2) hoặc hỗn hợp hoặc hợp chất của các chất này

Unité: kg/unit Niveau: Ligne à 8 chiffres Source: BT2026 ligne 10307 SOURCE

Taxes applicables en 2026

Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)
Droit d'importation ordinaire 15% 15/2023/QĐ-TTg · 15/07/2023
Préférentiel (NPF) 10% 26/2023/NĐ-CP · 15/07/2023
TVA 8 / 10 (plusieurs taux) 181/2025/NĐ-CP · 01/07/2025
Taxe spéciale de consommation Aucune donnée
Taxe environnementale Aucune donnée
Droit d'exportation Aucune donnée

Taux préférentiels spéciaux (ALE) – 2026

FTATauxBase des donnéesPreuve de l'origineBase juridiqueStatut
AANZFTA 0% Plus bas publié Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP Ad valorem
AJCEP 0% Plus bas publié Tarif consolidé BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% Plus bas publié Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Ad valorem
ATIGA 0% Plus bas publié Tarif consolidé BT2026
2026
D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Plus bas publié Tarif consolidé BT2026
(VI)
CPTPP 115/2022/NĐ-CP Ad valorem
VCFTA 0% Plus bas publié Tarif consolidé BT2026
2026
VC 112/2022/NĐ-CP Ad valorem
VJEPA 0% Plus bas publié Tarif consolidé BT2026
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP Ad valorem
VKFTA 0% Plus bas publié Tarif consolidé BT2026
2026
VK 125/2022/NĐ-CP Ad valorem
VN-EAEU 0% Plus bas publié Tarif consolidé BT2026
2026
EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 0% Plus bas publié Tarif consolidé BT2026 S 206/2025/NĐ-CP Ad valorem
EVFTA 1,2% Tarif consolidé BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 1,2% Tarif consolidé BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
ACFTA 5% Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
AIFTA 5% Tarif consolidé BT2026
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP Ad valorem
RCEP (Annexe A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
6,7% Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe B)
AU
6,7% Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe E)
KR
6,7% Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe F)
NZ
6,7% Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe D)
JP
6,9% Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
AHKFTA 10% Tarif consolidé BT2026
2026
AHK 123/2022/NĐ-CP Ad valorem
RCEP (Annexe C)
CN
10% Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 10% Tarif consolidé BT2026
2026
Form VI (verify) 131/2024/NĐ-CP Ad valorem
VN-CAM Aucune donnée Aucune donnée S 56/2026/NĐ-CP Aucune donnée
VNCU Aucune donnée Aucune donnée VNCB · Form VC (Cuba) 114/2022/NĐ-CP Aucune donnée

Un taux publié ne signifie pas que les marchandises sont éligibles. Le respect des règles d'origine et une preuve de l'origine valide sont requis.

Lancer le Smart Tariff Advisory Comparer les ALE Calculer les taxes

Historique des taux / démantèlement par année

D'après les feuilles des listes ALE 2022–2027
FTAPériodes
ACFTA
AC · ligne 9794
2022 - 2027 (một mức cho cả giai đoạn)5%
ATIGA
AT · ligne 9745
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · ligne 9797
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%
VJEPA
VJ · ligne 9798
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 · ligne 9799
2022 - 2027 (một mức cho cả giai đoạn)0%
Taux avec exclusions: 0
AANZFTA
AANZ · ligne 9751
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0
AIFTA
AI · ligne 9757
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 · ligne 9782
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · ligne 9829
20225% 20235% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · ligne 9808
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · ligne 9820
202210% 202310% 202410% 202510% 202610% 202710%
EVFTA
EV-NK · ligne 9831
20226,2% 20235% 20243,7% 20252,5% 20261,2% 20270%
Indicateur de modification (auxiliaire): X
UKVFTA
UKV · ligne 9830
20226,2% 20235% 20243,7% 20252,5% 20261,2% 20270%
Indicateur de modification (auxiliaire): X
CPTPP
CPTPP · ligne 9777
(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 · ligne 9814
20229,3% 20238,7% 20248% 20257,3% 20266,7% 20276%
RCEP B
B · ligne 9814
20229,3% 20238,7% 20248% 20257,3% 20266,7% 20276%
RCEP C
C · ligne 9814
202210% 202310% 202410% 202510% 202610% 202710%
RCEP D
D · ligne 9813
20229,4% 20238,8% 20248,1% 20257,5% 20266,9% 20276,3%
RCEP E
E · ligne 9817
20229,3% 20238,7% 20248% 20257,3% 20266,7% 20276%
RCEP F
F · ligne 9814
20229,3% 20238,7% 20248% 20257,3% 20266,7% 20276%
VIFTA
VI · ligne 9078
202410% 202510% 202610% 202710%
Colonne auxiliaire J: 8

* Les périodes CPTPP (I)–(VII) sont rattachées à des années par comparaison avec le BT2026 (données DÉRIVÉES – à vérifier).

Conseils et avertissements

Évaluation générale (origine non prise en compte). Lancez le Smart Tariff Advisory pour une évaluation propre à une origine.

YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Description
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 )
Référence juridique
42/2019/TT-BCT, 34/2025/TT-BCT
Action recommandée
Read the referenced instruments.
Statut de vérification
Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Description
AHKFTA 10%, RCEP (Annexe C) 10%, VIFTA 10%: the preferential rate is equal to or higher than the MFN rate (10%) in the source tariff – claiming the FTA brings no saving.
Données liées
MFN 10%
Action recommandée
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
Statut de vérification
Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Description
The VAT column shows "8/10".
Référence juridique
181/2025/NĐ-CP
Action recommandée
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Statut de vérification
Non vérifié – contrôle nécessaire
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 6902.20.00. This does NOT mean there is no risk.
Action recommandée
Check the MOIT Trade Remedies Authority database.
Statut de vérification
Non vérifié – contrôle nécessaire
GREEN – VERIFIED DQ-001 MFN rate present in the source
Description
The MFN rate 10% for 6902.20.00 was checked against BT2026 (cell BT2026!N10307), basis 26/2023/NĐ-CP.
Référence juridique
26/2023/NĐ-CP
Action recommandée
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Statut de vérification
Vérifié par rapport au fichier tarifaire source

Notes de chapitre

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