SECTION XIII · 類 68
Articles of stone, plaster, cement, asbestos, mica or similar materials
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (17)
Notes
1. This Chapter does not cover:
(a) Goods of Chapter 25;
(b) Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);
(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);
(d) Articles of Chapter 71;
(e) Tools or parts of tools, of Chapter 82;
(f) Lithographic stones of heading 84.42;
(g) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(h) Dental burrs (heading 90.18);
(ij) Articles of Chapter 91 (for example, clocks and clock cases);
(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games and sports requisites);
(m) Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06 (for example, buttons), of heading 96.09 (for example, slate pencils), heading 96.10 (for example, drawing slates) or of heading 96.20 (monopods, bipods, tripods and similar articles); or
(n) Articles of Chapter 97 (for example, works of art).
2. In heading 68.02 the expression “worked monumental or building stone” applies not only to the varieties of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.
(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 |
|---|---|---|---|---|---|
| 6801.00.00 | Setts, curbstones and flagstones, of natural stone (except slate) | kg | 30% | 20% | 10 / 8 (複数の税率) |
| 6802 | Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) | ||||
| 6802.10.00 | - Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder | kg/m3 | 30% | 20% | 10 / 8 (複数の税率) |
| - Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: | |||||
| 6802.21.00 | - - Marble, travertine and alabaster | kg/m3 | 18% | 12% | 10 / 8 (複数の税率) |
| 6802.23.00 | - - Granite | kg/m3 | 18% | 12% | 10 / 8 (複数の税率) |
| 6802.29 | - - Other stone: | ||||
| 6802.29.10 | - - - Other calcareous stone | kg/m3 | 18% | 12% | 10 / 8 (複数の税率) |
| 6802.29.90 | - - - Other | kg/m3 | 18% | 12% | 10 / 8 (複数の税率) |
| - Other: | |||||
| 6802.91 | - - Marble, travertine and alabaster: | ||||
| 6802.91.10 | - - - Marble | kg/m3 | 18% | 12% | 10 / 8 (複数の税率) |
| 6802.91.90 | - - - Other | kg/m3 | 18% | 12% | 10 / 8 (複数の税率) |
| 6802.92.00 | - - Other calcareous stone | kg/m3 | 30% | 20% | 10 / 8 (複数の税率) |
| 6802.93 | - - Granite: | ||||
| 6802.93.10 | - - - Polished slabs | kg/m3 | 18% | 12% | 10 / 8 (複数の税率) |
| 6802.93.90 | - - - Other | kg/m3 | 18% | 12% | 10 / 8 (複数の税率) |
| 6802.99.00 | - - Other stone | kg/m3 | 30% | 20% | 10 / 8 (複数の税率) |
| 6803.00.00 | Worked slate and articles of slate or of agglomerated slate | kg/m3 | 30% | 20% | 10 / 8 (複数の税率) |
| 6804 | Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials | ||||
| 6804.10.00 | - Millstones and grindstones for milling, grinding or pulping | kg | 30% | 20% | 8 / 10 (複数の税率) |
| - Other millstones, grindstones, grinding wheels and the like: | |||||
| 6804.21.00 | - - Of agglomerated synthetic or natural diamond | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 6804.22.00 | - - Of other agglomerated abrasives or of ceramics | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 6804.23.00 | - - Of natural stone | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 6804.30.00 | - Hand sharpening or polishing stones | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 6805 | Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up | ||||
| 6805.10.00 | - On a base of woven textile fabric only | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6805.20.00 | - On a base of paper or paperboard only | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6805.30.00 | - On a base of other materials | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6806 | Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69 | ||||
| 6806.10.00 | - Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6806.20.00 | - Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6806.90.00 | - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6807 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) | ||||
| 6807.10.00 | - In rolls | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6807.90 | - Other: | ||||
| 6807.90.10 | - - Tiles | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6807.90.90 | - - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6808 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders | ||||
| 6808.00.20 | - Roofing tiles | kg/m2/unit | 45% | 30% | 8 / 10 (複数の税率) |
| 6808.00.40 | - Other tiles | kg/m2/unit | 45% | 30% | 8 / 10 (複数の税率) |
| - Other: | |||||
| 6808.00.91 | - - Of vegetable fibre | kg/m2/unit | 45% | 30% | 8 / 10 (複数の税率) |
| 6808.00.99 | - - Other | kg/m2/unit | 45% | 30% | 8 / 10 (複数の税率) |
| 6809 | Articles of plaster or of compositions based on plaster | ||||
| - Boards, sheets, panels, tiles and similar articles, not ornamented: | |||||
| 6809.11.00 | - - Faced or reinforced with paper or paperboard only | kg/m2/unit | 45% | 30% | 8 / 10 (複数の税率) |
| 6809.19 | - - Other: | ||||
| 6809.19.10 | - - - Tiles | kg/m2/unit | 45% | 30% | 8 / 10 (複数の税率) |
| 6809.19.90 | - - - Other | kg/m2/unit | 45% | 30% | 8 / 10 (複数の税率) |
| 6809.90 | - Other articles: | ||||
| 6809.90.10 | - - Dental moulds of plaster | kg/m2/unit | 15% | 10% | 8 / 10 (複数の税率) |
| 6809.90.90 | - - Other | kg/m2/unit | 45% | 30% | 8 / 10 (複数の税率) |
| 6810 | Articles of cement, of concrete or of artificial stone, whether or not reinforced | ||||
| - Tiles, flagstones, bricks and similar articles: | |||||
| 6810.11.00 | - - Building blocks and bricks | kg/m2/unit | 52.5% | 35% | 8 / 10 (複数の税率) |
| 6810.19 | - - Other: | ||||
| 6810.19.10 | - - - Tiles | kg/m2/unit | 52.5% | 35% | 8 / 10 (複数の税率) |
| 6810.19.90 | - - - Other | kg/m2/unit | 52.5% | 35% | 8 / 10 (複数の税率) |
| - Other articles: | |||||
| 6810.91 | - - Prefabricated structural components for building or civil engineering: | ||||
| 6810.91.10 | - - - Building piles of concrete | kg/unit | 52.5% | 35% | 8 / 10 (複数の税率) |
| 6810.91.90 | - - - Other | kg/unit | 52.5% | 35% | 8 / 10 (複数の税率) |
| 6810.99.00 | - - Other | kg/unit | 52.5% | 35% | 8 / 10 (複数の税率) |
| 6811 | Articles of asbestos-cement, of cellulose fibre-cement or the like | ||||
| 6811.40 | - Containing asbestos: | ||||
| 6811.40.10 | - - Corrugated sheets | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| - - Other sheets, panels, tiles and similar articles: | |||||
| 6811.40.21 | - - - Floor or wall tiles containing plastics | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6811.40.22 | - - - For roofing, facing or partitioning | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6811.40.29 | - - - Other | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6811.40.30 | - - Tubes or pipes | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6811.40.40 | - - Tube or pipe fittings | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6811.40.50 | - - Other articles, of a kind used for building construction | kg/m2/unit | 22.5% | 15% | 8 / 10 (複数の税率) |
| 6811.40.90 | - - Other | kg/m2/unit | 22.5% | 15% | 8 / 10 (複数の税率) |
| - Not containing asbestos: | |||||
| 6811.81.00 | - - Corrugated sheets | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6811.82 | - - Other sheets, panels, tiles and similar articles: | ||||
| 6811.82.10 | - - - Floor or wall tiles containing plastics | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6811.82.20 | - - - For roofing, facing or partitioning | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6811.82.90 | - - - Other | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6811.89 | - - Other articles: | ||||
| 6811.89.10 | - - - Tubes or pipes | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6811.89.20 | - - - Tube or pipe fittings | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6811.89.30 | - - - Other articles, of a kind used for building construction | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6811.89.90 | - - - Other | kg/m2/unit | 30% | 20% | 8 / 10 (複数の税率) |
| 6812 | Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13 | ||||
| 6812.80 | - Of crocidolite: | ||||
| 6812.80.20 | - - Clothing | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6812.80.30 | - - Paper, millboard and felt | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6812.80.50 | - - Clothing accessories, footwear and headgear; fabricated crocidolite fibres; mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate; yarn and thread; cords and strings, whether or not plaited; woven or knitted fabrics | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6812.80.90 | - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| - Other: | |||||
| 6812.91 | - - Clothing, clothing accessories, footwear and headgear: | ||||
| 6812.91.10 | - - - Clothing | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6812.91.90 | - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6812.99 | - - Other: | ||||
| 6812.99.20 | - - - Floor or wall tiles | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6812.99.30 | - - - Paper, millboard and felt | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6812.99.40 | - - - Compressed asbestos fibre jointing, in sheets or rolls | kg | 15% | 10% | 8 / 10 (複数の税率) |
| - - - Other, fabricated asbestos fibres (other than of crocidolite); mixtures with a basis of asbestos (other than of crocidolite) or with a basis of asbestos (other than of crocidolite) and magnesium carbonate; yarn and thread; cords and strings, whether or not plaited; woven or knitted fabrics: | |||||
| 6812.99.51 | - - - - Mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate of a kind used for the manufacture of goods of heading 68.13 | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6812.99.59 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6812.99.90 | - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6813 | Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials | ||||
| 6813.20 | - Containing asbestos: | ||||
| 6813.20.10 | - - Brake linings and pads | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6813.20.90 | - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| - Not containing asbestos: | |||||
| 6813.81.00 | - - Brake linings and pads | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6813.89.00 | - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6814 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials | ||||
| 6814.10.00 | - Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6814.90.00 | - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 6815 | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included | ||||
| - Carbon fibres; articles of carbon fibres for non-electrical uses; other articles of graphite or other carbon for non-electrical uses: | |||||
| 6815.11.00 | - - Carbon fibres | kg | 18% | 12% | 8 / 10 (複数の税率) |
| 6815.12.00 | - - Fabrics of carbon fibres | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 6815.13 | - - Other articles of carbon fibres: | ||||
| 6815.13.10 | - - - Yarn or thread | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6815.13.90 | - - - Other | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 6815.19 | - - Other: | ||||
| 6815.19.10 | - - - Yarn or thread | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6815.19.20 | - - - Bricks, paving slabs, floor tiles and similar articles | kg/m2 | 22.5% | 15% | 8 / 10 (複数の税率) |
| 6815.19.90 | - - - Other | kg/unit | 22.5% | 15% | 8 / 10 (複数の税率) |
| 6815.20.00 | - Articles of peat | kg | 30% | 20% | 8 / 10 (複数の税率) |
| - Other articles: | |||||
| 6815.91.00 | - - Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite | kg/unit | 7.5% | 5% | 8 / 10 (複数の税率) |
| 6815.99.00 | - - Other | kg/unit | 7.5% | 5% | 8 / 10 (複数の税率) |