Customs strengthens inspection and control of declared goods such as artificial tiles and stones

In the context that the domestic construction ceramic industry is facing great competitive pressure from imported goods, the Vietnam Customs Department has directed strongly to prevent tax evasion through false declaration of artificial tiles and stone products. This is an important move to protect domestic production, ensure tax fairness and revenue for the state budget.

Accordingly, the Customs Department directed regional Customs Branches to strengthen inspection and control of declared goods such as bricks and artificial tiles, in order to combat tax evasion...

Previously, the Customs Department received Official Dispatch No. 50/2025-GSXD dated August 12, 2025 of the Vietnam Construction Ceramics Association reflecting on the act of tax evasion for products declared as artificial tiles and stones in group 68.10 (mainly imported from China, ACFTA tax rate is 0%) but may in fact be ceramic tiles and stones in group 6907.23 with a higher tax rate.

Regarding this, the Customs Department said that, based on the List of Vietnam's export and import goods issued with Circular No. 31/2022/TT-BTC (June 8, 2022) of the Ministry of Finance : Group 68.10 "products of cement, concrete or artificial stone, whether or not reinforced".

Heading 69.07 "ceramic flagstones and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; ceramic articles for finishing".

Referring to the General Explanatory Note to Chapter 69, "after shaping, the firing process is the principal means of distinguishing the products of this chapter from mineral or stone products classified in Chapter 68 which are generally not fired".

Thus, one of the criteria to distinguish between brick and stone products under Chapter 68 and products under Chapter 69 is whether they are fired or unfired.

To prevent fraud and tax evasion, the Customs Department issued Official Dispatch 34777/CHQ-NVTHQ (dated November 19, 2025) directing regional Customs Branches to strengthen inspection and control of declared goods such as artificial tiles and paving stones.

The Customs Department noted that the inspection is based on information about goods and importing enterprises operating in the area to ensure trade facilitation while still strictly controlling and limiting fraud. In case of suspicion of false declaration of codes to evade taxes without a basis to determine the nature and type of goods, samples will be taken for analysis and classification according to regulations.

This drastic measure not only helps protect the interests of domestic enterprises but also strengthens the state budget revenue. At the same time, it sends a strong message about transparency in import trade, minimizing tax fraud and enhancing the reputation of Vietnam's customs system.

The results of the upcoming campaign to test artificial tiles and stone tiles will be closely monitored by many businesses in the ceramic industry, because it will not only help balance competitive advantages but also re-establish tax fairness between imported goods and domestically produced products. Truong Son

Source: https://daibieunhandan.vn/hai-quan-tang-cuong-kiem-tra-kiem-soat-mat-hang-khai-bao-la-gach-da-op-lat-nhan-tao-10395829.html