Procedures for importing ceramics

Posted on: 08/10/2025

Ceramic products are among the traditional and high-value goods widely used in daily life, as well as in decoration, construction, and industrial production. Ceramic items include bowls, cups, plates, vases, tiles, electrical insulators, and various artistic products. When importing ceramics into Vietnam, businesses must clearly understand the HS codes, import policies, and tax regulations to ensure a smooth and lawful customs clearance process. In the following article, Just In Time will share detailed information about the procedures and requirements for importing ceramic products.

1. Ceramic products import policy

When importing ceramic products, you must first understand the import policy of that item. The policy on import of ceramic products of all kinds is specified in the following legal documents:

Decree 195/2013/ND-CP dated 21/11/2013;
Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
Decree No. 69/2018/ND-CP dated 15/05/2018;
Decree No. 43/2017/ND-CP dated 14/4/2017;
Decree 128/2020/ND-CP dated 19/10/2020;

According to the above documents, ceramic products are not on the list of goods banned from import. However, when importing this item, it is necessary to pay attention to the following points:

When importing ceramic products, they must be labeled according to 43/2017/ND-CP;
Identify the correct hs code to determine the right tax and avoid penalties;

The above are legal documents related to the procedures for importing ceramic products. If you do not fully understand the above documents, please contact the hotline or hotmail for advice.

2. Determination of HS codes for ceramic products

Determining the HS code is the most important step when carrying out procedures for importing ceramic goods. In order to determine the correct HS code for ceramic products, you need to understand the characteristics of the goods: Material, composition and characteristics of the product.

2.1 Ceramic products HS Code

The hs code (Harmonized System) is a series of codes that are common to all goods worldwide. Between different countries in the world, only the number of tails differs. So the first 6 digits of the worldwide hs code for an item are the same.

Ceramic products have many different types of items such as: Ceramic decorations; ceramic building materials; ceramic tableware; sanitary equipment. Each type has a different HS code. Ceramic products are included in chapter 69 of the import and export tax type table.

HS Code	Description
69111000	Tableware, porcelain/china kitchenware – including bowls, plates, cups, glasses, cups, etc.
69120000	Tableware, kitchen utensils, ceramic household appliances other than ceramic – such as terracotta, stoneware, etc.
69131000	Figurines and ornaments made of porcelain or Chinese porcelain.
69139090	Other ceramic ornaments, not belonging to the porcelain group, including vases, statues, ceramic interior decorations.
69141000	Other porcelain ceramic items (other than tableware), usually handicraft or decorative products.
69071000	Ceramic tiles paving the floor, porcelain or porcelain ceramic wall cladding.
69089090	Bricks, tiles and other building ceramic products (except ceramic tiles and porcelain).
69091200	Technical ceramic products, laboratory or industrial use (e.g. heat-resistant ceramic tubes, technical ceramic jars, etc.).

2.2 Risks of applying the wrong HS code

Identifying the correct HS code is very important when carrying out procedures for importing ceramic products. Misidentifying the hs code will bring certain risks to you, such as:

Delay in customs clearance: Incorrect declaration of HS codes can lead to delays in customs procedures, as time is needed to check and verify accurate information about the type of goods;
Delay in delivery: If the goods are found to have an incorrect HS code, the customs authority may request correction or clarification of the information. This can lead to delays in the delivery process and affect the production and business cycles of the business;
Being fined for falsely declaring the hs code according to Decree 128/2020/ND-CP;
In case of incurring import tax, they will face a fine of at least 2,000,000 VND and a maximum fine of 3 times the tax amount;

To correctly identify the hs code for each specific type of ceramic goods. Please contact the hotline or hotmail for advice.

** See more Procedures for importing generators

3. Import tax on ceramic products

Determining import taxes is an important task when carrying out procedures for importing ceramic goods. The import duty of the goods depends on the hs code of the item. Each HS code has a specific tax rate. Here, Just In Time would like to introduce how to calculate import tax and notes when determining import tax.

3.1 How to calculate import tax on ceramic products

Import taxes are calculated according to the same formula as other items. There are two types of import duties of this item, namely import duty and import VAT.

Import tax determined by HS code Import tax is calculated according to the formula:
Import tax = CIF value x % of tax rate

Import VAT is determined according to the formula:
Value Added Tax = (CIF Value + Import Tax) x % of VAT

The CIF value is determined by the ex-factory value of the goods plus all costs to bring the goods to the first border gate of the importing country. Import tax is an expense that is included in the cost of goods sold for an order. Therefore, you must check the correct HS code to get the best import tax code.

3.2 Notes when determining import tax on ceramic products

When determining import tax on ceramic products, it is necessary to pay attention to the following points:

For countries that have signed trade agreements with Vietnam such as: Europe, India, Australia, Chile, China, Korea, Japan, ASEAN countries. It is necessary to note that the special preferential tax rate is usually 0%;
To enjoy preferential tax rates, a certificate of origin is required;
The taxable value is the CIF value. For purchases under other conditions. When calculating import tax, the value must be converted to the CIF value for import tax calculation;
Import taxes will also be subject to VAT;

Those are the notes when calculating import taxes on ceramic products. If you don't understand how taxes are calculated and the notes above. Please contact the hotline or hotmail for advice.

4. Dossier of carrying out procedures for import of ceramic products

The set of dossiers for carrying out procedures for importing ceramic products is specified in Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018.

Customs declaration;
Sale contract;
Commercial invoices;
Packing list;
Bill of lading;
Certificate of origin (if any);
Catalogue (if any), and other documents if required by customs;

Above are all documents used to carry out procedures for importing ceramic products. The most important are customs declarations, commercial invoices, bills of lading. Other documents will be supplemented if requested by the customs office.

Preparing documents before importing ceramic products is extremely important. For original documents such as bills of lading, certificates of origin, the importer must request the seller to deliver the express in advance. Avoid waiting for documents, which can lead to container storage and cargo storage.

** See more Procedures for importing decorations

5. Procedures for importing ceramic products

The process of carrying out procedures for importing ceramic products is very specific in Circular 38/2015/TT-BTC dated 25/3/2015 amended and supplemented 39/2018/TT-BTC dated 20/04/2018. We've summarized the short description steps so you can get a picture of the big picture.

Step 1. Customs
declaration After having all import and export documents: Contract, commercial invoice, packing list, sea waybill, certificate of origin, notification of arrival goods and identification of the HS code of ceramic goods. Then you can enter the declared information into the customs system via software.

The declaration of customs declarations on customs software. It requires the importer to have an understanding of input into the software. You should not file a customs declaration on your own without a clear understanding of the job. Arbitrary declaration can be easily attached to uncorrectable points on the customs declaration. At that time, it will take a lot of money and time to fix.

Within 30 days from the date the goods arrive at the port, the customs declarant must make a customs declaration. If this time limit is exceeded, the importer must face a fine fee from the customs.

This is the most important step in the process of importing ceramic products. All declared contents will be pushed to the customs system. If there is an error affecting the tax or origin of the goods. Then importers can face fines under customs laws. Therefore, it is necessary to pay attention to the information entered on the declaration such as HS code, tax rate, name of goods, origin.

Step 2. Opening the customs
declaration After the customs declaration is completed, the customs system will return the results of the declaration channeling. If there is a declaration flow, print out the declaration and bring the import dossier to the Customs Sub-Department to open the declaration. Depending on the green, yellow and red channels, take steps to open the declaration.

The opening of the declaration must be carried out as soon as possible, within 15 days from the date of declaration of the declaration. The declarant must bring the dossier to the Sub-department of Customs to open the customs declaration. Within 15 days the declaration will be cancelled and you will face a penalty fee from customs.

Note: After having an official declaration, it is necessary to contact the customs sub-department to carry out procedures for importing wet wipes. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.

Step 3. Customs clearance of goods
After checking the dossier, if there are no questions, the customs officer will accept the customs clearance of the declaration. You can now pay import duties on your customs declaration to clear your goods.

In some cases, the declaration will be released to take the goods to the warehouse for storage first. After completing all the dossiers, the customs will proceed to customs clearance of the customs declaration. When the declaration has not been cleared, it is necessary to carry out procedures for customs clearance. If you are overdue, you will face a penalty fee and it will take a lot of time.

Step 4. Bringing goods for preservation and use
of customs clearance declarations, the declaration liquidation step is carried out and necessary procedures are carried out to bring goods to the warehouse. To be able to bring goods to the warehouse, you need to prepare a delivery order in advance, a pick-up slip at the port and arrange a pick-up vehicle. Avoid the situation that the declaration has been completed but there is an order from the shipping line to take the goods out of the port.

Above is the process of carrying out procedures for importing ceramic goods. If you do not understand the steps of the process, please contact us via hotline or hotmail for advice.