69072124Unit: 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 69072124Other, glazed

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

This category covers small, glazed ceramic tiles, including flags, paving, hearth, or wall tiles, characterized by their very low water absorption and compact size. 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 69072124?

These ceramic products are specifically designed for applications such as flooring, wall cladding, or decorative elements where durability and low porosity are essential. They belong to the broader category of ceramic tiles under Chapter 69, which encompasses a wide range of fired clay products, and are distinguished within heading 6907 by their specific dimensions and technical properties. The low water absorption coefficient of not exceeding 0.5% indicates a highly vitrified or porcelainized ceramic body, making them suitable for both indoor and outdoor use in various climates.

Accurate classification for imports into Vietnam often hinges on verifying the technical specifications of these tiles, particularly their water absorption rate and precise dimensions. Importers should be prepared to provide product data sheets or laboratory test reports confirming the water absorption coefficient and the maximum size of the tile's face. Distinguishing these small, glazed tiles from unglazed variants or those with higher water absorption (which fall under different subheadings) is critical, as is confirming they are not mosaic cubes already assembled on a backing, which have their own specific classification considerations within the same heading.

Specialised management for code 69072124

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 69072124

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 69072124 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 →

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 69072124

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 69072124

What is Vietnam’s import duty for HS code 69072124 (Other, glazed)?
HS code 69072124 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 69072124?
HS code 69072124 (Other, 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 69072124 require an import permit?
HS code 69072124 (Other, 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 69072124 require specialized inspection or conformity certification?
Yes. HS code 69072124 (Other, 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 69072124?
The lowest preferential rate for HS code 69072124 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 69072124 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 69072124 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 69072124?
The unit of quantity for HS code 69072124 is m2.
What goods does HS code 69072124 cover?
HS code 69072124 covers goods described as “Other, 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: → Other, 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)

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

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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Free review of HS code 69072124 + a quote for the procedure

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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.