69072123Unit: m2Heading 6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics › Flags and paving, hearth or wall tiles, other than those of subheadings 6907.30 and 6907.40: › Of a water absorption coefficient by weight not exceeding 0.5%: › Other, 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 69072123 – Paving, hearth or wall tiles, glazed

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

These glazed ceramic tiles are specifically designed for applications such as paving, hearths, or walls. They are characterized by a very low water absorption rate and small dimensions. 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 69072123?

This HS code encompasses glazed ceramic tiles intended for use as paving, hearth, or wall coverings. They are specifically defined by a water absorption coefficient by weight not exceeding 0.5%, indicating a dense, non-porous material suitable for demanding environments. As part of Chapter 69, these are finished ceramic products, falling under the broader category of ceramic flags and tiles.

Accurate classification for these tiles hinges on several key technical specifications. Importers must provide documentation confirming the water absorption coefficient, as this distinguishes them from more porous ceramic tiles. Furthermore, the dimensions are critical; these specific tiles must have a largest face capable of being enclosed within a 7 cm square, differentiating them from larger format tiles. The presence of a glazed surface is also a definitive characteristic that separates them from unglazed varieties.

Specialised management for code 69072123

This product is subject to a special management policy

reviewed 2026-08-16

What you have to do

Verbatim note from the 2026 tariff schedule

Áp thuế CBPG Gạch ốp lát (IN) (2333/QĐ-BCT-2025)

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

Basic duties for HS code 69072123

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 69072123 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)
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 69072123

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 69072123

What is Vietnam’s import duty for HS code 69072123 (Paving, hearth or wall tiles, glazed)?
HS code 69072123 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 69072123?
HS code 69072123 (Paving, hearth or wall tiles, glazed) 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 69072123 require an import permit?
HS code 69072123 (Paving, hearth or wall tiles, glazed) is subject to a special management policy: Áp thuế CBPG Gạch ốp lát (IN) (2333/QĐ-BCT-2025) Contact Avenir for support with the procedure.
Does HS code 69072123 require specialized inspection or conformity certification?
Yes. HS code 69072123 (Paving, hearth or wall tiles, glazed) 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 69072123?
The lowest preferential rate for HS code 69072123 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 69072123 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 69072123 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 69072123?
The unit of quantity for HS code 69072123 is m2.
What goods does HS code 69072123 cover?
HS code 69072123 covers goods described as “Paving, hearth or wall tiles, glazed”. 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 → Flags and paving, hearth or wall tiles, other than those of subheadings 6907.30 and 6907.40: → Of a water absorption coefficient by weight not exceeding 0.5%: → Other, having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm: → Paving, hearth or wall tiles, glazed. 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
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%:
69072211Paving, hearth or wall tiles, unglazed

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

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 69072123 + 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.