SECTION XIII · Capítulo 68
Articles of stone, plaster, cement, asbestos, mica or similar materials
Nomenclatura e taxas de 2026 da pauta consolidada BT2026. FONTE
Notas de capítulo (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
| Código SH | Descrição | Unidade | Direito de importação ordinário | MFN | VAT |
|---|---|---|---|---|---|
| 6801.00.00 | Setts, curbstones and flagstones, of natural stone (except slate) | kg | 30% | 20% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| - 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 (várias taxas) |
| 6802.23.00 | - - Granite | kg/m3 | 18% | 12% | 10 / 8 (várias taxas) |
| 6802.29 | - - Other stone: | ||||
| 6802.29.10 | - - - Other calcareous stone | kg/m3 | 18% | 12% | 10 / 8 (várias taxas) |
| 6802.29.90 | - - - Other | kg/m3 | 18% | 12% | 10 / 8 (várias taxas) |
| - Other: | |||||
| 6802.91 | - - Marble, travertine and alabaster: | ||||
| 6802.91.10 | - - - Marble | kg/m3 | 18% | 12% | 10 / 8 (várias taxas) |
| 6802.91.90 | - - - Other | kg/m3 | 18% | 12% | 10 / 8 (várias taxas) |
| 6802.92.00 | - - Other calcareous stone | kg/m3 | 30% | 20% | 10 / 8 (várias taxas) |
| 6802.93 | - - Granite: | ||||
| 6802.93.10 | - - - Polished slabs | kg/m3 | 18% | 12% | 10 / 8 (várias taxas) |
| 6802.93.90 | - - - Other | kg/m3 | 18% | 12% | 10 / 8 (várias taxas) |
| 6802.99.00 | - - Other stone | kg/m3 | 30% | 20% | 10 / 8 (várias taxas) |
| 6803.00.00 | Worked slate and articles of slate or of agglomerated slate | kg/m3 | 30% | 20% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| - Other millstones, grindstones, grinding wheels and the like: | |||||
| 6804.21.00 | - - Of agglomerated synthetic or natural diamond | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 6804.22.00 | - - Of other agglomerated abrasives or of ceramics | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 6804.23.00 | - - Of natural stone | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 6804.30.00 | - Hand sharpening or polishing stones | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 6805.20.00 | - On a base of paper or paperboard only | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 6805.30.00 | - On a base of other materials | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 6806.20.00 | - Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 6806.90.00 | - Other | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 6807.90 | - Other: | ||||
| 6807.90.10 | - - Tiles | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 6807.90.90 | - - Other | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 6808.00.40 | - Other tiles | kg/m2/unit | 45% | 30% | 8 / 10 (várias taxas) |
| - Other: | |||||
| 6808.00.91 | - - Of vegetable fibre | kg/m2/unit | 45% | 30% | 8 / 10 (várias taxas) |
| 6808.00.99 | - - Other | kg/m2/unit | 45% | 30% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 6809.19 | - - Other: | ||||
| 6809.19.10 | - - - Tiles | kg/m2/unit | 45% | 30% | 8 / 10 (várias taxas) |
| 6809.19.90 | - - - Other | kg/m2/unit | 45% | 30% | 8 / 10 (várias taxas) |
| 6809.90 | - Other articles: | ||||
| 6809.90.10 | - - Dental moulds of plaster | kg/m2/unit | 15% | 10% | 8 / 10 (várias taxas) |
| 6809.90.90 | - - Other | kg/m2/unit | 45% | 30% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 6810.19 | - - Other: | ||||
| 6810.19.10 | - - - Tiles | kg/m2/unit | 52,5% | 35% | 8 / 10 (várias taxas) |
| 6810.19.90 | - - - Other | kg/m2/unit | 52,5% | 35% | 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 6810.91.90 | - - - Other | kg/unit | 52,5% | 35% | 8 / 10 (várias taxas) |
| 6810.99.00 | - - Other | kg/unit | 52,5% | 35% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| - - Other sheets, panels, tiles and similar articles: | |||||
| 6811.40.21 | - - - Floor or wall tiles containing plastics | kg/m2/unit | 30% | 20% | 8 / 10 (várias taxas) |
| 6811.40.22 | - - - For roofing, facing or partitioning | kg/m2/unit | 30% | 20% | 8 / 10 (várias taxas) |
| 6811.40.29 | - - - Other | kg/m2/unit | 30% | 20% | 8 / 10 (várias taxas) |
| 6811.40.30 | - - Tubes or pipes | kg/m2/unit | 30% | 20% | 8 / 10 (várias taxas) |
| 6811.40.40 | - - Tube or pipe fittings | kg/m2/unit | 30% | 20% | 8 / 10 (várias taxas) |
| 6811.40.50 | - - Other articles, of a kind used for building construction | kg/m2/unit | 22,5% | 15% | 8 / 10 (várias taxas) |
| 6811.40.90 | - - Other | kg/m2/unit | 22,5% | 15% | 8 / 10 (várias taxas) |
| - Not containing asbestos: | |||||
| 6811.81.00 | - - Corrugated sheets | kg/m2/unit | 30% | 20% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 6811.82.20 | - - - For roofing, facing or partitioning | kg/m2/unit | 30% | 20% | 8 / 10 (várias taxas) |
| 6811.82.90 | - - - Other | kg/m2/unit | 30% | 20% | 8 / 10 (várias taxas) |
| 6811.89 | - - Other articles: | ||||
| 6811.89.10 | - - - Tubes or pipes | kg/m2/unit | 30% | 20% | 8 / 10 (várias taxas) |
| 6811.89.20 | - - - Tube or pipe fittings | kg/m2/unit | 30% | 20% | 8 / 10 (várias taxas) |
| 6811.89.30 | - - - Other articles, of a kind used for building construction | kg/m2/unit | 30% | 20% | 8 / 10 (várias taxas) |
| 6811.89.90 | - - - Other | kg/m2/unit | 30% | 20% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 6812.80.30 | - - Paper, millboard and felt | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 6812.80.90 | - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| - Other: | |||||
| 6812.91 | - - Clothing, clothing accessories, footwear and headgear: | ||||
| 6812.91.10 | - - - Clothing | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 6812.91.90 | - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 6812.99 | - - Other: | ||||
| 6812.99.20 | - - - Floor or wall tiles | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 6812.99.30 | - - - Paper, millboard and felt | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 6812.99.40 | - - - Compressed asbestos fibre jointing, in sheets or rolls | kg | 15% | 10% | 8 / 10 (várias taxas) |
| - - - 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 (várias taxas) |
| 6812.99.59 | - - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 6812.99.90 | - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 6813.20.90 | - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| - Not containing asbestos: | |||||
| 6813.81.00 | - - Brake linings and pads | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 6813.89.00 | - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 6814.90.00 | - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 6815.12.00 | - - Fabrics of carbon fibres | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 6815.13 | - - Other articles of carbon fibres: | ||||
| 6815.13.10 | - - - Yarn or thread | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 6815.13.90 | - - - Other | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 6815.19 | - - Other: | ||||
| 6815.19.10 | - - - Yarn or thread | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 6815.19.20 | - - - Bricks, paving slabs, floor tiles and similar articles | kg/m2 | 22,5% | 15% | 8 / 10 (várias taxas) |
| 6815.19.90 | - - - Other | kg/unit | 22,5% | 15% | 8 / 10 (várias taxas) |
| 6815.20.00 | - Articles of peat | kg | 30% | 20% | 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 6815.99.00 | - - Other | kg/unit | 7,5% | 5% | 8 / 10 (várias taxas) |