SECTION V · 類 25
Salt; sulphur; earths and stone; plastering materials, lime and cement
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (18)
Notes
1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.
2. This Chapter does not cover:
(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);
(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);
(c) Medicaments or other products of Chapter 30;
(d) Perfumery, cosmetic or toilet preparations (Chapter 33);
(e) Dolomite ramming mix (heading 38.16);
(f) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);
(g) Precious or semi-precious stones (heading 71.02 or 71.03);
(h) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);
(i) Billiard chalks (heading 95.04); or
(k) Writing or drawing chalks or tailors' chalks (heading 96.09).
3. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.
4. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
(1) Tham khảo TCVN 2682:2020, TCVN 7024:2013
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HSコード | 記述 | 単位 | 通常輸入税 | MFN | VAT |
|---|---|---|---|---|---|
| 2501 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water | ||||
| 2501.00.10 | - Table salt | kg | 45% · 枠外 90% | 30% · 枠外 60% | 10 / 8 (複数の税率) |
| 2501.00.20 | - Unprocessed rock salt | kg | 45% · 枠外 90% | 30% · 枠外 60% | 10 / 8 (複数の税率) |
| 2501.00.50 | - Sea water | kg | 22.5% · 枠外 75% | 15% · 枠外 50% | 10 / 8 (複数の税率) |
| - Other: | |||||
| 2501.00.91 | - - With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine | kg | 22.5% · 枠外 75% | 15% · 枠外 50% | 10 / 8 (複数の税率) |
| 2501.00.93 | - - With sodium chloride content 97% or more, calculated on a dry basis | kg | 22.5% · 枠外 75% | 15% · 枠外 50% | 10 / 8 (複数の税率) |
| 2501.00.99 | - - Other | kg | 22.5% · 枠外 75% | 15% · 枠外 50% | 10 / 8 (複数の税率) |
| 2502.00.00 | Unroasted iron pyrites | kg | 5% | 0% | 10 / 8 (複数の税率) |
| 2503.00.00 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 2504 | Natural graphite | ||||
| 2504.10.00 | - In powder or in flakes | kg | 7.5% | 5% | 10 / 8 (複数の税率) |
| 2504.90.00 | - Other | kg | 7.5% | 5% | 10 / 8 (複数の税率) |
| 2505 | Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26 | ||||
| 2505.10.00 | - Silica sands and quartz sands | kg/m3 | 5% | 0% | 10 / 8 (複数の税率) |
| 2505.90.00 | - Other | kg/m3 | 5% | 0% | 10 / 8 (複数の税率) |
| 2506 | Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | ||||
| 2506.10.00 | - Quartz | kg | 7.5% | 5% | 10 / 8 (複数の税率) |
| 2506.20.00 | - Quartzite | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 2507.00.00 | Kaolin and other kaolinic clays, whether or not calcined | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2508 | Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths | ||||
| 2508.10.00 | - Bentonite | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2508.30.00 | - Fire-clay | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2508.40 | - Other clays: | ||||
| 2508.40.10 | - - Fuller's earth | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2508.40.90 | - - Other | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2508.50.00 | - Andalusite, kyanite and sillimanite | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2508.60.00 | - Mullite | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2508.70.00 | - Chamotte or dinas earths | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2509.00.00 | Chalk | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2510 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | ||||
| 2510.10 | - Unground: | ||||
| 2510.10.10 | - - Apatite | kg | 5% | 0% | 10 / 8 (複数の税率) |
| 2510.10.90 | - - Other | kg | 5% | 0% | 10 / 8 (複数の税率) |
| 2510.20 | - Ground: | ||||
| 2510.20.10 | - - Apatite | kg | 5% | 0% | 10 / 8 (複数の税率) |
| 2510.20.90 | - - Other | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2511 | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16 | ||||
| 2511.10.00 | - Natural barium sulphate (barytes) | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2511.20.00 | - Natural barium carbonate (witherite) | kg | 5% | 0% | 10 / 8 (複数の税率) |
| 2512.00.00 | Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2513 | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated | ||||
| 2513.10.00 | - Pumice stone | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2513.20.00 | - Emery, natural corundum, natural garnet and other natural abrasives | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2514.00.00 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2515 | Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | ||||
| - Marble and travertine: | |||||
| 2515.11.00 | - - Crude or roughly trimmed | kg | 5% | 0% | 10 / 8 (複数の税率) |
| 2515.12 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: | ||||
| 2515.12.10 | - - - Blocks | kg | 3% | 2% | 10 / 8 (複数の税率) |
| 2515.12.20 | - - - Slabs | kg | 3% | 2% | 10 / 8 (複数の税率) |
| 2515.20.00 | - Ecaussine and other calcareous monumental or building stone; alabaster | kg | 3% | 2% | 10 / 8 (複数の税率) |
| 2516 | Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | ||||
| - Granite: | |||||
| 2516.11.00 | - - Crude or roughly trimmed | kg | 5% | 0% | 10 / 8 (複数の税率) |
| 2516.12 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: | ||||
| 2516.12.10 | - - - Blocks | kg | 3% | 2% | 10 / 8 (複数の税率) |
| 2516.12.20 | - - - Slabs | kg | 3% | 2% | 10 / 8 (複数の税率) |
| 2516.20 | - Sandstone: | ||||
| 2516.20.10 | - - Crude or roughly trimmed | kg | 5% | 0% | 10 / 8 (複数の税率) |
| 2516.20.20 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | kg | 5% | 0% | 10 / 8 (複数の税率) |
| 2516.90.00 | - Other monumental or building stone | kg | 3% | 2% | 10 / 8 (複数の税率) |
| 2517 | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated | ||||
| 2517.10.00 | - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated | kg/m3 | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2517.20.00 | - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 | kg/m3 | 5% | 0% | 10 / 8 (複数の税率) |
| 2517.30.00 | - Tarred macadam | kg/m3 | 5% | 0% | 10 / 8 (複数の税率) |
| - Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated: | |||||
| 2517.41.00 | - - Of marble | kg/m3 | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2517.49.00 | - - Other | kg/m3 | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2518 | Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | ||||
| 2518.10.00 | - Dolomite, not calcined or sintered | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2518.20.00 | - Calcined or sintered dolomite | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2519 | Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure | ||||
| 2519.10.00 | - Natural magnesium carbonate (magnesite) | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2519.90 | - Other: | ||||
| 2519.90.10 | - - Fused magnesia; dead-burned (sintered) magnesia | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2519.90.90 | - - Other | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2520 | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders | ||||
| 2520.10.00 | - Gypsum; anhydrite | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2520.20 | - Plasters: | ||||
| 2520.20.10 | - - Of a kind suitable for use in dentistry | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 2520.20.90 | - - Other | kg | 4.5% | 3% | 8 / 10 (複数の税率) |
| 2521.00.00 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement | kg | 5% | 0% | 10 / 8 (複数の税率) |
| 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25 | ||||
| 2522.10.00 | - Quicklime | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 2522.20.00 | - Slaked lime | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 2522.30.00 | - Hydraulic lime | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 2523 | Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | ||||
| 2523.10 | - Cement clinkers: | ||||
| 2523.10.10 | - - Of a kind used in the manufacture of white cement | kg | 37.5% | 25% | 8 / 10 (複数の税率) |
| 2523.10.90 | - - Other | kg | 37.5% | 25% | 8 / 10 (複数の税率) |
| - Portland cement: | |||||
| 2523.21.00 | - - White cement, whether or not artificially coloured | kg | 48% | 32% | 8 / 10 (複数の税率) |
| 2523.29 | - - Other: | ||||
| 2523.29.10 | - - - Coloured cement | kg | 48% | 32% | 8 / 10 (複数の税率) |
| 2523.29.90 | - - - Other | kg | 48% | 32% | 8 / 10 (複数の税率) |
| 2523.30.00 | - Aluminous cement | kg | 48% | 32% | 8 / 10 (複数の税率) |
| 2523.90.00 | - Other hydraulic cements | kg | 48% | 32% | 8 / 10 (複数の税率) |
| 2524 | Asbestos. | ||||
| 2524.10.00 | - Crocidolite | kg | 7.5% | 5% | 10 / 8 (複数の税率) |
| 2524.90.00 | - Other | kg | 7.5% | 5% | 10 / 8 (複数の税率) |
| 2525 | Mica, including splittings; mica waste | ||||
| 2525.10.00 | - Crude mica and mica rifted into sheets or splittings | kg | 7.5% | 5% | 10 / 8 (複数の税率) |
| 2525.20.00 | - Mica powder | kg | 7.5% | 5% | 10 / 8 (複数の税率) |
| 2525.30.00 | - Mica waste | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2526 | Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc | ||||
| 2526.10.00 | - Not crushed, not powdered | kg | 5% | 0% | 10 / 8 (複数の税率) |
| 2526.20 | - Crushed or powdered: | ||||
| 2526.20.10 | - - Talc powder | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2526.20.90 | - - Other | kg | 5% | 0% | 10 / 8 (複数の税率) |
| 2528.00.00 | Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2529 | Feldspar; leucite; nepheline and nepheline syenite; fluorspar | ||||
| 2529.10 | - Feldspar: | ||||
| 2529.10.10 | - - Potash feldspar; soda feldspar | kg | 7.5% | 5% | 10 / 8 (複数の税率) |
| 2529.10.90 | - - Other | kg | 7.5% | 5% | 10 / 8 (複数の税率) |
| - Fluorspar: | |||||
| 2529.21.00 | - - Containing by weight 97% or less of calcium fluoride | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2529.22.00 | - - Containing by weight more than 97% of calcium fluoride | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2529.30.00 | - Leucite; nepheline and nepheline syenite | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2530 | Mineral substances not elsewhere specified or included | ||||
| 2530.10.00 | - Vermiculite, perlite and chlorites, unexpanded | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2530.20 | - Kieserite, epsomite (natural magnesium sulphates): | ||||
| 2530.20.10 | - - Kieserite | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2530.20.20 | - - Epsomite (natural magnesium sulphates) | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2530.90 | - Other: | ||||
| 2530.90.10 | - - Micronized zircon sand (zirconium silicate) of a kind used as an opacifier | kg | 4.5% | 3% | 10 / 8 (複数の税率) |
| 2530.90.90 | - - Other | kg | 4.5% | 3% | 10 / 8 (複数の税率) |