69074022Unit: m2Heading 6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics › Finishing ceramics: › Other articles, having the largest face visible after mounting is not exceeding 49 cm2:

HS code 69074022 – Glazed

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

These are small, glazed ceramic articles primarily used for finishing purposes in construction and decoration, often applied as decorative elements or in mosaic patterns. 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 69074022?

This classification covers glazed ceramic articles designed for finishing applications, distinct from larger tiles or paving elements. Characterized by a glossy, impermeable surface, these items are typically used for decorative accents, borders, or intricate mosaic designs where the largest visible face after installation does not exceed 49 square centimeters. They fall under Chapter 69, which encompasses a wide range of ceramic products, specifically within the heading for ceramic flags, paving, hearth, or wall tiles, and finishing ceramics.

Accurate classification often depends on the precise dimensions of the visible surface area and the presence of a glaze. Importers should carefully measure the largest face visible after mounting to confirm it does not exceed the 49 cm² threshold, as similar glazed ceramic products with larger dimensions would fall under different subheadings within 6907. Distinguishing these small glazed finishing pieces from unglazed counterparts or larger ceramic tiles is crucial for correct customs declaration in Vietnam.

Specialised management for code 69074022

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 69074022

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 69074022 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 69074022

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 69074022

What is Vietnam’s import duty for HS code 69074022 (Glazed)?
HS code 69074022 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 69074022?
HS code 69074022 (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 69074022 require an import permit?
On the data available, no specialised-management list transcribed here records HS code 69074022 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 69074022 require specialized inspection or conformity certification?
Yes. HS code 69074022 (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 69074022?
The lowest preferential rate for HS code 69074022 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 69074022 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 69074022 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 69074022?
The unit of quantity for HS code 69074022 is m2.
What goods does HS code 69074022 cover?
HS code 69074022 covers goods described as “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 → Finishing ceramics: → Other articles, having the largest face visible after mounting is not exceeding 49 cm2: → 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
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

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 69074022 + 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.