69051000Unit: kg/m2/1000 viênHeading 6905

Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods

HS code 69051000 – Roofing tiles

Updated Jul 30, 2026 · Vietnam’s 2026 tariff schedule

Ceramic roofing tiles are essential construction components, specifically designed to cover and protect the roofs of buildings from weather elements. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 45%, VAT of 8/10 and measured in “kg/m2/1000 viên”.

Preferential (MFN) import duty
45
VAT
8%
Ordinary rate (non-MFN)
67.5
Unit of quantity
kg/m2/1000 viên

What is HS code 69051000?

These tiles are manufactured from ceramic materials, typically clay, which is shaped and then fired at high temperatures to achieve durability and water resistance. They are primarily used for roofing applications, providing both structural integrity and aesthetic appeal to various types of buildings. As part of Chapter 69, which covers ceramic products, and specifically heading 6905, these tiles fall under the category of ceramic constructional goods.

For accurate classification in Vietnam, customs authorities typically examine the material composition and intended use of the tiles. Distinguishing these ceramic roofing tiles from other construction materials, such as non-ceramic roofing sheets or other ceramic architectural ornaments within the same heading, often relies on their specific design for roof coverage. Technical specifications detailing the manufacturing process, dimensions, and material analysis are crucial for confirming their identity as roofing tiles under this specific subheading.

Specialised management for code 69051000

This product is subject to a special management policy

reviewed 2026-08-16

Obligations from the lists that name this exact code: Declaration of conformity.

In force

  • Appendix III 41/2026/TT-BXDLists code 69051000

    Declaration of conformity · Ministry of Construction · replaces Appendix II 10/2024/TT-BXD

No longer in force — historical reference only
  • Appendix II 10/2024/TT-BXDLists code 69051000Ceased 2026-07-01

    Conformity certification and declaration · Ministry of Construction

    Not a basis for new shipments; kept for reconciling filings made before 2026-07-01.

    Replaced by Appendix III 41/2026/TT-BXD, shown under the in-force group.

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

What you have to do

Verbatim note from the 2026 tariff schedule

SPHH VLXD nhóm 2 (10/2024/TT-BXD) KTCL sau TQ

This note cites 10/2024/TT-BXD — replaced by 41/2026/TT-BXD on 2026-07-01.

Article 18.3 of Circular 41/2026/TT-BXD repeals Circular 10/2024/TT-BXD in full from 2026-07-01, and the "group 2" concept for construction materials has been replaced by RISK-LEVEL classification (high / medium / low). The old 45 "group 2" lines do NOT map one-to-one onto the new 20: goods under QCVN 16:2023/BXD absent from Appendix II or III of 41/2026 are managed as LOW risk (Article 17.3), i.e. mandatory declaration of conformity NO LONGER applies. Conformity certificates issued before 2026-07-01 remain valid until their stated expiry.

View 41/2026/TT-BXD

Abbreviations: SPHH = products and goods · VLXD = construction materials · TQ = customs clearance

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 69051000

Ordinary rate (non-MFN)
67.5
Preferential (MFN) import duty
45
VAT
8%
Export duty
-
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP - in force until December 31, 2026.

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Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
Best rate0
ACFTA (ASEAN - China)
5
AJCEP (ASEAN - Japan)
3
VJEPA (Japan)
6
AKFTA (ASEAN - Korea)
Best rate0
VKFTA (Korea)
Best rate0
AANZFTA (ASEAN - AU/NZ)
Best rate0
AIFTA (ASEAN - India)
5
VCFTA (Chile)
37
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
Best rate0
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
5,6
UKVFTA (UK)
5,6
VIFTA (Israel)
31.5
RCEP
45
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 45%drops to 0% under ATIGA (ASEAN)

A 45% gap - illustrated on a 100,000 USD shipment, that is roughly 45,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 69051000

Import cost calculator
8%Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP (through 31/12/2026)

Frequently asked questions about HS code 69051000

What is Vietnam’s import duty for HS code 69051000 (Roofing tiles)?
HS code 69051000 carries a preferential (MFN) import duty of 45%, an ordinary rate (non-MFN) of 67.5% and VAT of 8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.
What is the VAT rate for HS code 69051000?
HS code 69051000 (Roofing tiles) is subject to value-added tax (VAT) of 8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 69051000 require an import permit?
HS code 69051000 (Roofing tiles) is subject to a special management policy: SPHH VLXD nhóm 2 (10/2024/TT-BXD) KTCL sau TQ ⚠️ 10/2024/TT-BXD was replaced by 41/2026/TT-BXD on 2026-07-01. Article 18.3 of Circular 41/2026/TT-BXD repeals Circular 10/2024/TT-BXD in full from 2026-07-01, and the "group 2" concept for construction materials has been replaced by RISK-LEVEL classification (high / medium / low). The old 45 "group 2" lines do NOT map one-to-one onto the new 20: goods under QCVN 16:2023/BXD absent from Appendix II or III of 41/2026 are managed as LOW risk (Article 17.3), i.e. mandatory declaration of conformity NO LONGER applies. Conformity certificates issued before 2026-07-01 remain valid until their stated expiry. Reviewed 2026-08-16. Abbreviations: SPHH = products and goods · VLXD = construction materials · TQ = customs clearance. Contact Avenir for support with the procedure.
Does HS code 69051000 require specialized inspection or conformity certification?
Yes. HS code 69051000 falls under: Declaration of conformity. Basis: Appendix III 41/2026/TT-BXD. Appendix II 10/2024/TT-BXD was replaced by 41/2026/TT-BXD on 2026-07-01. Chapter-level signal (for reference, needs checking): state quality inspection, carried out by the relevant sector ministry together with a designated certification body. This runs in parallel with the customs declaration - missing paperwork holds the goods at the port, so it must be prepared before the shipment arrives.
Which FTA preferences apply to HS code 69051000?
The lowest preferential rate for HS code 69051000 is 0%, available under the following agreements: ATIGA (ASEAN), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), VN-EAEU (Eurasian Union), CPTPP and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 69051000 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 69051000 has preferences under ATIGA (ASEAN), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), VN-EAEU (Eurasian Union), CPTPP and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 69051000?
The unit of quantity for HS code 69051000 is kg/m2/1000 viên.
What goods does HS code 69051000 cover?
HS code 69051000 covers goods described as “Roofing tiles”. In Vietnam’s tariff schedule, this code falls under: Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods → Roofing tiles. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 6905)

6905Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
69059000Other
See heading 6905 See every HS code in Chapter 69 – Stone · Cement · Glass

Getting ready to import this product?

See the full import procedure, duties and permits for Chapter 69.

See Chapter 69 procedures

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Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.