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SUBMITTER INFORMATION
Name: Bonnie
Address: Hanoi 
Phone: (not show)
Email: (not show)
QUESTION/REQUEST
Category: Giao lưu hải quan Việt nam
Title: Import tariff from Indonesia
Details of question: Dear Sirs, Please let me know import tariff of Ceramic tiles and Porcelain tiles from Indonesia to Vietnam. HS Code : 6908.90 6907.90 Thanks, Bonnie
ANSWER
Responsible Departmanent: Phòng QLGD & TTĐT 
Details of answer:

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,   
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