69073091Unit: m2Heading 6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics › Mosaic cubes and the like, other than those of subheading 6907.40: › Other:

HS code 69073091 – Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm

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

This HS code identifies small ceramic mosaic cubes and similar ceramic pieces, primarily used for decorative and functional surfacing applications. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 45%, VAT of 8/10 and measured in “m2”.

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

What is HS code 69073091?

These items are individual ceramic pieces, typically square or rectangular, designed to be assembled into patterns for floors, walls, or other surfaces. They are part of Chapter 69, which covers ceramic products, and fall under heading 6907 for ceramic flags, paving, hearth, or wall tiles, and ceramic mosaic cubes. The key characteristic for this specific classification is that the largest face of each individual piece can be enclosed within a square with sides measuring less than 7 cm.

For accurate classification in Vietnam, the precise dimensions of the individual ceramic mosaic pieces are crucial. Importers should ensure that technical specifications or product data sheets clearly state the maximum dimension of the largest face to differentiate these smaller mosaic cubes from larger ceramic tiles or other ceramic articles. Whether the pieces are supplied individually or pre-mounted on a backing material is also a factor within the broader heading, but the size criterion is the determining element for this particular subheading.

Specialised management for code 69073091

reviewed 2026-08-16

What you have to do

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

Basic duties for HS code 69073091

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.

Not sure HS code 69073091 is the right one for your shipment?

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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)
Best rate0
AKFTA (ASEAN - Korea)
Best rate0
VKFTA (Korea)
Best rate0
AANZFTA (ASEAN - AU/NZ)
Best rate0
AIFTA (ASEAN - India)
5
VCFTA (Chile)
38
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
Best rate0
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
5,6
UKVFTA (UK)
5,6
VIFTA (Israel)
45
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 69073091

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 69073091

What is Vietnam’s import duty for HS code 69073091 (Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm)?
HS code 69073091 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 69073091?
HS code 69073091 (Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm) 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 69073091 require an import permit?
On the data available, no specialised-management list transcribed here records HS code 69073091 exactly. The verbatim corpus currently covers 50 of an estimated 60-100 lists in force, so this is NOT a conclusion that the goods fall outside every list - check the regulations in force or contact Avenir before importing.
Does HS code 69073091 require specialized inspection or conformity certification?
Yes. HS code 69073091 (Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm) is subject to 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 69073091?
The lowest preferential rate for HS code 69073091 is 0%, available under the following agreements: ATIGA (ASEAN), VJEPA (Japan), 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 69073091 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 69073091 has preferences under ATIGA (ASEAN), VJEPA (Japan), 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 69073091?
The unit of quantity for HS code 69073091 is m2.
What goods does HS code 69073091 cover?
HS code 69073091 covers goods described as “Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm”. In Vietnam’s tariff schedule, this code falls under: Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics → Mosaic cubes and the like, other than those of subheading 6907.40: → Other: → Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm. 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 6907)

6907Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
690721Of a water absorption coefficient by weight not exceeding 0.5%:
69072110Lining tiles of a kind used for grinding mills, unglazed
69072121Paving, hearth or wall tiles, unglazed
69072122Other, unglazed
69072123Paving, hearth or wall tiles, glazed
69072124Other, glazed
69072191Paving, hearth or wall tiles, unglazed
69072192Other, unglazed
69072193Paving, hearth or wall tiles, glazed
69072194Other, glazed
690722Of a water absorption coefficient by weight exceeding 0.5% but not exceeding 10%:

Showing the first 12 codes in heading 6907. See all of heading 6907

See every HS code in Chapter 69 – Stone · Cement · Glass

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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.