Capitolo 69 · Ceramic products

6907.40.10

Of a kind used for lining 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. 6907.40 - Finishing ceramics:
  3. - - Of a kind used for lining 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 sản phẩm gốm, sứ để hoàn thiện: / - - Của loại sử dụng để lót máy nghiền, không tráng men

Unità: kg/m2 Livello: Riga a 8 cifre Fonte: BT2026 riga 10366 FONTE

Imposte applicabili nel 2026

Fonte: tariffa consolidata BT2026 (aggiornata al 05/04/2026)
Dazio all'importazione ordinario 30% 15/2023/QĐ-TTg · 15/07/2023
Preferenziale (NPF) 20% 26/2023/NĐ-CP · 15/07/2023
IVA 8 / 10 (più aliquote) 181/2025/NĐ-CP · 01/07/2025
Imposta speciale sui consumi Nessun dato
Imposta ambientale Nessun dato
Dazio all'esportazione Nessun dato

Aliquote preferenziali speciali (ALS) – 2026

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

Un'aliquota pubblicata non significa che le merci siano ammissibili. Sono necessari il rispetto delle regole di origine e una prova dell'origine valida.

Esegui lo Smart Tariff Advisory Confronta gli ALS Calcola le imposte

Storico delle aliquote / riduzione per anno

Dai fogli delle liste ALS 2022–2027
FTAPeriodi
ACFTA
AC · riga 9856
2022 - 2027 (một mức cho cả giai đoạn)5%
ATIGA
AT · riga 9807
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · riga 9859
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 · riga 9860
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 · riga 9861
2022 - 2027 (một mức cho cả giai đoạn)0%
Aliquota con esclusioni: 0
AANZFTA
AANZ · riga 9813
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonna aliquota F (nascosta): 0
AIFTA
AI · riga 9819
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 · riga 9844
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · riga 9891
20228% 20234% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · riga 9880
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · riga 9882
202220% 202320% 202420% 202520% 202620% 202720%
EVFTA
EV-NK · riga 9893
202212,5% 202310% 20247,5% 20255% 20262,5% 20270%
Indicatore di modifica (ausiliario): X
UKVFTA
UKV · riga 9892
202212,5% 202310% 20247,5% 20255% 20262,5% 20270%
Indicatore di modifica (ausiliario): X
CPTPP
CPTPP · riga 9839
(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 · riga 9876
202220% 202320% 202420% 202520% 202620% 202720%
RCEP B
B · riga 9876
202220% 202320% 202420% 202520% 202620% 202720%
RCEP C
C · riga 9876
202220% 202320% 202420% 202520% 202620% 202720%
RCEP D
D · riga 9875
202220% 202320% 202420% 202520% 202620% 202720%
RCEP E
E · riga 9879
202220% 202320% 202420% 202520% 202620% 202720%
RCEP F
F · riga 9876
202220% 202320% 202420% 202520% 202620% 202720%
VIFTA
VI · riga 9135
202417,1% 202514,3% 202611,4% 20278,6%
Colonna ausiliaria J: 8

* I periodi CPTPP (I)–(VII) sono associati agli anni tramite confronto con il BT2026 (dati DERIVATI – da verificare).

Consulenza e avvisi

Valutazione generale (origine non considerata). Esegui lo Smart Tariff Advisory per una valutazione specifica per origine.

YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Descrizione
AHKFTA 20%, RCEP (Allegato A) 20%, RCEP (Allegato B) 20%, RCEP (Allegato C) 20%, RCEP (Allegato D) 20%, RCEP (Allegato E) 20%, RCEP (Allegato 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.
Dati correlati
MFN 20%
Azione consigliata
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
Stato della verifica
Non verificato – controllo necessario
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
Descrizione
Subheading 6907.40 has 5 lines; 6907.40.10 is distinguished from its siblings by: Of a kind used for lining grinding mills, unglazed.
Dati correlati
6907.40.21 Unglazed; 6907.40.22 Glazed; 6907.40.91 Unglazed; 6907.40.92 Glazed
Riferimento normativo
31/2022/TT-BTC
Azione consigliata
Verify the distinguishing features; consider an advance classification ruling if uncertain.
Stato della verifica
Non verificato – controllo necessario
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Descrizione
The VAT column shows "8/10".
Riferimento normativo
181/2025/NĐ-CP
Azione consigliata
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Stato della verifica
Non verificato – controllo necessario
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Descrizione
The source file records no trade remedy for 6907.40.10. This does NOT mean there is no risk.
Azione consigliata
Check the MOIT Trade Remedies Authority database.
Stato della verifica
Non verificato – controllo necessario
GREEN – VERIFIED DQ-001 MFN rate present in the source
Descrizione
The MFN rate 20% for 6907.40.10 was checked against BT2026 (cell BT2026!N10366), basis 26/2023/NĐ-CP.
Riferimento normativo
26/2023/NĐ-CP
Azione consigliata
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Stato della verifica
Verificato rispetto al file tariffario di origine

Note di capitolo

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