WCO 分类路径
- 章69陶瓷制品
- 品目6902耐火砖、瓦及类似耐火陶瓷建筑材料
- 子目690210按重量计含镁、钙或铬元素超过50%（以氧化物计）
- 国家码69021000- Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3
69021000
"- Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3"
HS 编码 69021000（第 69 章「陶瓷制品」；品目 6902「耐火砖、瓦及类似耐火陶瓷建筑材料」；子目 690210「按重量计含镁、钙或铬元素超过50%（以氧化物计）」）在越南税则中对应"- Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3"。越南海关对该编码商品征收MFN 税率 15、优惠税率 10。法定计量单位为kg/unit。该商品涉及 1 项进口管理规定或禁限措施，详见合规章节。目前有 22 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
MFN 税率 MFN rate | 15 |
优惠税率 Preferential rate | 10 |
增值税 VAT | 8/10 |
自贸协定优惠税率
22 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| ACFTA | 5% |
| AIFTA | 5% |
| AHKFTA | 10% |
| EVFTA | 1,2 |
| UKVFTA | 1,2 |
| VIFTA | 7% |
| RCEP-A | 6,7 |
| RCEP-B | 6,7 |
| RCEP-C | 10% |
| RCEP-D | 6,9 |
| RCEP-E | 6,7 |
| RCEP-F | 6,7 |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới
42/2019/TT-BCT & 34/2025/TT-BCT
法规约束
全球对照
同一 HS 6 位前缀 6902.10 在其他国家的税率对照