For your question, we would like to have below suggestion
Pursuant to MFN import export tariff schedule enclosed with Circular No. 157/2011/TT-BTC dated 14/11/2011 by the Ministry of Finance, effective from 01/01/2012, items with HS 6908.90 6907.90 in group item 6908 “Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing” and 6907 “Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing” include several items with detail as below
|
|
HS code |
Description of goods |
Tax rate (%) |
|
|
|
6907.90 |
- Other: |
|
|
|
|
6907.90.10 |
- - Paving, hearth or wall tiles |
35 |
|
|
|
6907.90.20 |
- - Lining tiles of a kind used for grinding mills |
20 |
|
|
|
6907.90.90 |
- - Other |
35 |
|
|
6908.90 |
- Other: |
|
|
|
|
- - Plain tiles: |
|
|
|
6908.90.11 |
- - - Paving, hearth or wall tiles |
35 |
|
|
6908.90.19 |
- - - Other |
35 |
|
|
|
- - Other: |
|
|
|
6908.90.91 |
- - - Paving, hearth or wall tiles |
35 |
|
|
6908.90.99 |
- - - Other |
35 |
|
|
|
|
|
|
However, if your products which originate from Indonesia meet all below conditions as regulated in Circular No. 161/2011/QĐ-BTC dated 17/11/2011 by the Ministry of Finance, enclosed with preferential import tariff schedule of Vietnam in order to implement ASEAN FTA, period 2012-2014 will be applied with special preferential import tariff schedule of Vietnam under ATIGA:
- They are listed in List of preferential import tariff schedule enclosed with Circular No. 161/2011/QĐ-BTC;
- They are imported from export countries in ASEAN FTA as stipulated including Indonesia
- They are transported directly from ASEAN countries regulated by Ministry of Industry and Trade;
- They meet requirements of ASEAN Certificate of origin, they are issued with C/O form D as regulated by Ministry of Industry and Trade.
Then, imported duty as below:
|
|
HS code |
Description of goods |
ATIGA Duty rate (%)
|
|
|
2012 |
2013 |
2014 |
|
|
6907.90 |
- Other: |
|
|
|
|
|
6907.90.10 |
- - Paving, hearth or wall tiles |
5 |
5 |
5 |
|
|
6907.90.20 |
- - Lining tiles of a kind used for grinding mills |
5 |
5 |
5 |
|
|
6907.90.90 |
- - Other |
5 |
5 |
5 |
|
6908.90 |
- Other: |
|
|
|
|
|
- - Plain tiles: |
|
|
|
|
6908.90.11 |
- - - Paving, hearth or wall tiles |
5 |
5 |
5 |
|
6908.90.19 |
- - - Other |
5 |
5 |
5 |
|
|
- - Other: |
|
|
|
|
6908.90.91 |
- - - Paving, hearth or wall tiles |
5 |
5 |
5 |
|
6908.90.99 |
- - - Other |
5 |
5 |
5 |
|
|
|
|
|
|
Best regards,