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Chapitre 69 · Ceramic products

6907.23.13

Paving, hearth or wall tiles, glazed

  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. 6907.23 - - Of a water absorption coefficient by weight exceeding 10%:
  4. - - - Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm:
  5. - - - - Paving, hearth or wall tiles, 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 trên 10% tính theo trọng lượng: / - - - Có mặt lớn nhất có thể nằm gọn trong một hình vuông có cạnh dưới 7 cm: / - - - - Gạch lát đường, lát nền và lòng lò hoặc gạch ốp tường, đã tráng men

Unité: m2 Niveau: Ligne à 8 chiffres Source: BT2026 ligne 10351 SOURCE

Taxes applicables en 2026

Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)
Droit d'importation ordinaire 67,5% 15/2023/QĐ-TTg · 15/07/2023
Préférentiel (NPF) 45% 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% (sauf MM) 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
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
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
EVFTA 5,6% Tarif consolidé BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 5,6% Tarif consolidé BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
VCFTA 38% Tarif consolidé BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
RCEP (Annexe A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 45% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe B)
AU
 45% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe C)
CN
 45% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe D)
JP
 45% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe E)
KR
 45% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe F)
NZ
 45% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 45% 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
AHKFTA * non éligible Tarif consolidé BT2026
2026		 AHK 123/2022/NĐ-CP Non éligible (*)

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 9841
2022 - 2027 (một mức cho cả giai đoạn)5%
ATIGA
AT · ligne 9792
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · ligne 9844
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 · ligne 9845
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 · ligne 9846
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: MM Taux avec exclusions: 0(-MM)
AANZFTA
AANZ · ligne 9798
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0
AIFTA
AI · ligne 9804
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 9829
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · ligne 9876
202248% 202348% 202438% 202538% 202638% 202738%
VN-EAEU
EAV · ligne 9861
202212,3% 20238,2% 20244,1% 20250% 20260% 20270%
AHKFTA
AKH · ligne 9867
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
EVFTA
EV-NK · ligne 9878
202228,1% 202322,5% 202416,8% 202511,2% 20265,6% 20270%
Indicateur de modification (auxiliaire): X
UKVFTA
UKV · ligne 9877
202228,1% 202322,5% 202416,8% 202511,2% 20265,6% 20270%
Indicateur de modification (auxiliaire): X
CPTPP
CPTPP · ligne 9824
(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 9861
202245% 202345% 202445% 202545% 202645% 202745%
RCEP B
B · ligne 9861
202245% 202345% 202445% 202545% 202645% 202745%
RCEP C
C · ligne 9861
202245% 202345% 202445% 202545% 202645% 202745%
RCEP D
D · ligne 9860
202245% 202345% 202445% 202545% 202645% 202745%
RCEP E
E · ligne 9864
202245% 202345% 202445% 202545% 202645% 202745%
RCEP F
F · ligne 9861
202245% 202345% 202445% 202545% 202645% 202745%
VIFTA
VI · ligne 9120
202445% 202545% 202645% 202745%
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 FTA-013 FTA rate not lower than MFN
Description
RCEP (Annexe A) 45%, RCEP (Annexe B) 45%, RCEP (Annexe C) 45%, RCEP (Annexe D) 45%, RCEP (Annexe E) 45%, RCEP (Annexe 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.
Données liées
MFN 45%
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 HS-003 Classification Review Required – similar lines exist
Description
Subheading 6907.23 has 8 lines; 6907.23.13 is distinguished from its siblings by: Paving, hearth or wall tiles, glazed.
Données liées
6907.23.11 Paving, hearth or wall tiles, unglazed; 6907.23.12 Other, unglazed; 6907.23.14 Other, glazed; 6907.23.91 Paving, hearth or wall tiles, unglazed; 6907.23.92 Other, unglazed; 6907.23.93 Paving, hearth or wall tiles, glazed
Référence juridique
31/2022/TT-BTC
Action recommandée
Verify the distinguishing features; consider an advance classification ruling if uncertain.
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 6907.23.13. 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 45% for 6907.23.13 was checked against BT2026 (cell BT2026!N10351), 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