69059000Unit: kg/m2Heading 6905

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

HS code 69059000 – Other

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

This HS code covers various ceramic constructional goods not specifically enumerated elsewhere within heading 6905, encompassing a range of items used in building and architectural applications. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 45%, VAT of 8/10 and measured in “kg/m2”.

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

What is HS code 69059000?

These 'other' ceramic constructional goods include a diverse array of products beyond roofing tiles, chimney-pots, cowls, chimney liners, and architectural ornaments. They are typically ceramic articles primarily designed for integration into buildings or structures, serving either functional or decorative purposes. This category captures ceramic components that contribute to the structural integrity or aesthetic finish of construction projects, falling under Chapter 69 dedicated to ceramic products.

Accurate classification for imports into Vietnam often hinges on the specific design, intended application, and material composition of these ceramic items. Distinguishing these 'other' goods from more precisely defined ceramic construction materials or from ceramic articles of other chapters (e.g., sanitary ware in Chapter 6906 or other ceramic articles in Chapter 6914) requires careful review of technical specifications, product descriptions, and clear identification of their primary function within a construction context.

Specialised management for code 69059000

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 69059000

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 69059000 is the right one for your shipment?

Send the code plus a product description and an Avenir specialist reviews it free, same day.

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 69059000

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 69059000

What is Vietnam’s import duty for HS code 69059000 (Other)?
HS code 69059000 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 69059000?
HS code 69059000 (Other) 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 69059000 require an import permit?
On the data available, no specialised-management list transcribed here records HS code 69059000 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 69059000 require specialized inspection or conformity certification?
Yes. HS code 69059000 (Other) 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 69059000?
The lowest preferential rate for HS code 69059000 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 69059000 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 69059000 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 69059000?
The unit of quantity for HS code 69059000 is kg/m2.
What goods does HS code 69059000 cover?
HS code 69059000 covers goods described as “Other”. In Vietnam’s tariff schedule, this code falls under: Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods → Other. 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
69051000Roofing tiles
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

Avenir Logistics

Free review of HS code 69059000 + a quote for the procedure

Send the HS code and a shipment description; the Avenir customs declaration team reviews it and quotes the whole procedure, free of charge.

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.