SECTION V · Capítulo 25
Salt; sulphur; earths and stone; plastering materials, lime and cement
Nomenclatura e taxas de 2026 da pauta consolidada BT2026. FONTE
Notas de capítulo (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
| Código SH | Descrição | Unidade | Direito de importação ordinário | 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% · fora do contingente 90% | 30% · fora do contingente 60% | 10 / 8 (várias taxas) |
| 2501.00.20 | - Unprocessed rock salt | kg | 45% · fora do contingente 90% | 30% · fora do contingente 60% | 10 / 8 (várias taxas) |
| 2501.00.50 | - Sea water | kg | 22,5% · fora do contingente 75% | 15% · fora do contingente 50% | 10 / 8 (várias taxas) |
| - 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% · fora do contingente 75% | 15% · fora do contingente 50% | 10 / 8 (várias taxas) |
| 2501.00.93 | - - With sodium chloride content 97% or more, calculated on a dry basis | kg | 22,5% · fora do contingente 75% | 15% · fora do contingente 50% | 10 / 8 (várias taxas) |
| 2501.00.99 | - - Other | kg | 22,5% · fora do contingente 75% | 15% · fora do contingente 50% | 10 / 8 (várias taxas) |
| 2502.00.00 | Unroasted iron pyrites | kg | 5% | 0% | 10 / 8 (várias taxas) |
| 2503.00.00 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 2504 | Natural graphite | ||||
| 2504.10.00 | - In powder or in flakes | kg | 7,5% | 5% | 10 / 8 (várias taxas) |
| 2504.90.00 | - Other | kg | 7,5% | 5% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 2505.90.00 | - Other | kg/m3 | 5% | 0% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 2506.20.00 | - Quartzite | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 2507.00.00 | Kaolin and other kaolinic clays, whether or not calcined | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 2508.30.00 | - Fire-clay | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2508.40 | - Other clays: | ||||
| 2508.40.10 | - - Fuller's earth | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2508.40.90 | - - Other | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2508.50.00 | - Andalusite, kyanite and sillimanite | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2508.60.00 | - Mullite | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2508.70.00 | - Chamotte or dinas earths | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2509.00.00 | Chalk | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2510 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | ||||
| 2510.10 | - Unground: | ||||
| 2510.10.10 | - - Apatite | kg | 5% | 0% | 10 / 8 (várias taxas) |
| 2510.10.90 | - - Other | kg | 5% | 0% | 10 / 8 (várias taxas) |
| 2510.20 | - Ground: | ||||
| 2510.20.10 | - - Apatite | kg | 5% | 0% | 10 / 8 (várias taxas) |
| 2510.20.90 | - - Other | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 2511.20.00 | - Natural barium carbonate (witherite) | kg | 5% | 0% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 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 (várias taxas) |
| 2513.20.00 | - Emery, natural corundum, natural garnet and other natural abrasives | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 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 (várias taxas) |
| 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 (várias taxas) |
| 2515.12.20 | - - - Slabs | kg | 3% | 2% | 10 / 8 (várias taxas) |
| 2515.20.00 | - Ecaussine and other calcareous monumental or building stone; alabaster | kg | 3% | 2% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 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 (várias taxas) |
| 2516.12.20 | - - - Slabs | kg | 3% | 2% | 10 / 8 (várias taxas) |
| 2516.20 | - Sandstone: | ||||
| 2516.20.10 | - - Crude or roughly trimmed | kg | 5% | 0% | 10 / 8 (várias taxas) |
| 2516.20.20 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | kg | 5% | 0% | 10 / 8 (várias taxas) |
| 2516.90.00 | - Other monumental or building stone | kg | 3% | 2% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 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 (várias taxas) |
| 2517.30.00 | - Tarred macadam | kg/m3 | 5% | 0% | 10 / 8 (várias taxas) |
| - 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 (várias taxas) |
| 2517.49.00 | - - Other | kg/m3 | 4,5% | 3% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 2518.20.00 | - Calcined or sintered dolomite | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 2519.90 | - Other: | ||||
| 2519.90.10 | - - Fused magnesia; dead-burned (sintered) magnesia | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2519.90.90 | - - Other | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 2520.20 | - Plasters: | ||||
| 2520.20.10 | - - Of a kind suitable for use in dentistry | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 2520.20.90 | - - Other | kg | 4,5% | 3% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 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 (várias taxas) |
| 2522.20.00 | - Slaked lime | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 2522.30.00 | - Hydraulic lime | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 2523.10.90 | - - Other | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| - Portland cement: | |||||
| 2523.21.00 | - - White cement, whether or not artificially coloured | kg | 48% | 32% | 8 / 10 (várias taxas) |
| 2523.29 | - - Other: | ||||
| 2523.29.10 | - - - Coloured cement | kg | 48% | 32% | 8 / 10 (várias taxas) |
| 2523.29.90 | - - - Other | kg | 48% | 32% | 8 / 10 (várias taxas) |
| 2523.30.00 | - Aluminous cement | kg | 48% | 32% | 8 / 10 (várias taxas) |
| 2523.90.00 | - Other hydraulic cements | kg | 48% | 32% | 8 / 10 (várias taxas) |
| 2524 | Asbestos. | ||||
| 2524.10.00 | - Crocidolite | kg | 7,5% | 5% | 10 / 8 (várias taxas) |
| 2524.90.00 | - Other | kg | 7,5% | 5% | 10 / 8 (várias taxas) |
| 2525 | Mica, including splittings; mica waste | ||||
| 2525.10.00 | - Crude mica and mica rifted into sheets or splittings | kg | 7,5% | 5% | 10 / 8 (várias taxas) |
| 2525.20.00 | - Mica powder | kg | 7,5% | 5% | 10 / 8 (várias taxas) |
| 2525.30.00 | - Mica waste | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 2526.20 | - Crushed or powdered: | ||||
| 2526.20.10 | - - Talc powder | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2526.20.90 | - - Other | kg | 5% | 0% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 2529 | Feldspar; leucite; nepheline and nepheline syenite; fluorspar | ||||
| 2529.10 | - Feldspar: | ||||
| 2529.10.10 | - - Potash feldspar; soda feldspar | kg | 7,5% | 5% | 10 / 8 (várias taxas) |
| 2529.10.90 | - - Other | kg | 7,5% | 5% | 10 / 8 (várias taxas) |
| - Fluorspar: | |||||
| 2529.21.00 | - - Containing by weight 97% or less of calcium fluoride | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2529.22.00 | - - Containing by weight more than 97% of calcium fluoride | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2529.30.00 | - Leucite; nepheline and nepheline syenite | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2530 | Mineral substances not elsewhere specified or included | ||||
| 2530.10.00 | - Vermiculite, perlite and chlorites, unexpanded | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2530.20 | - Kieserite, epsomite (natural magnesium sulphates): | ||||
| 2530.20.10 | - - Kieserite | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2530.20.20 | - - Epsomite (natural magnesium sulphates) | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2530.90 | - Other: | ||||
| 2530.90.10 | - - Micronized zircon sand (zirconium silicate) of a kind used as an opacifier | kg | 4,5% | 3% | 10 / 8 (várias taxas) |
| 2530.90.90 | - - Other | kg | 4,5% | 3% | 10 / 8 (várias taxas) |