Vietnam customs guiding classification of Artificial Stone Sheets

General Department of Vietnam Customs issued letter no.3254/TCHQ-TXNK dated on 24 May 2019 about classification at the 8-digit level of goods “Artificial Stone Sheets.

Contents follows:

The General Department of Vietnam Customs received the Official Letter No. 468 / HQHCM-TXNK dated March 5, 2019 of Ho Chi Minh City Customs Department on reporting problems of classification at the 8-digit level of goods “Artificial Stone Sheets ”.  The General Department of Customs provides  following guidance:

Pursuant to the Ministry of Finance’s Circular No. 65/2017 / TT-BTC of June 27, 2017, promulgating the List of Vietnamese export and import goods;

Refer to detailed explanation of heading 68.10: “Artificial stones are artificial stone products of natural stone created by sintering natural stones, or natural or powdered natural stones (limestone, stalactites, granite, porfia, serpentin, etc.) with lime or cement or other adhesives (eg plastics). Products made of granito or terazo stones are also other variants of artificial stone, ”

Items of “artificial stone products, whether or not reinforced, used immediately for tiling or paving or roofing”, it is suitable for classification of heading 68.10 “Articles of cement, of concrete or artificial stone , whether or not reinforced, “subheading” – tiles, paving stones, bricks and the like “, subheading 6810.19” – – Other “, code 6810.19.10” – – – Tiles. “

The General Department of Customs informs the Customs Department of Ho Chi Minh City to know and implement.


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