SECTION V · Capitolo 25
Salt; sulphur; earths and stone; plastering materials, lime and cement
Nomenclatura e aliquote 2026 dalla tariffa consolidata BT2026. FONTE
Note di capitolo (18)
Notes
1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.
2. This Chapter does not cover:
(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);
(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);
(c) Medicaments or other products of Chapter 30;
(d) Perfumery, cosmetic or toilet preparations (Chapter 33);
(e) Dolomite ramming mix (heading 38.16);
(f) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);
(g) Precious or semi-precious stones (heading 71.02 or 71.03);
(h) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);
(i) Billiard chalks (heading 95.04); or
(k) Writing or drawing chalks or tailors' chalks (heading 96.09).
3. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.
4. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
(1) Tham khảo TCVN 2682:2020, TCVN 7024:2013
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Codice SA | Descrizione | Unità | Dazio all'importazione ordinario | MFN | VAT |
|---|---|---|---|---|---|
| 2501 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water | ||||
| 2501.00.10 | - Table salt | kg | 45% · fuori contingente 90% | 30% · fuori contingente 60% | 10 / 8 (più aliquote) |
| 2501.00.20 | - Unprocessed rock salt | kg | 45% · fuori contingente 90% | 30% · fuori contingente 60% | 10 / 8 (più aliquote) |
| 2501.00.50 | - Sea water | kg | 22,5% · fuori contingente 75% | 15% · fuori contingente 50% | 10 / 8 (più aliquote) |
| - Other: | |||||
| 2501.00.91 | - - With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine | kg | 22,5% · fuori contingente 75% | 15% · fuori contingente 50% | 10 / 8 (più aliquote) |
| 2501.00.93 | - - With sodium chloride content 97% or more, calculated on a dry basis | kg | 22,5% · fuori contingente 75% | 15% · fuori contingente 50% | 10 / 8 (più aliquote) |
| 2501.00.99 | - - Other | kg | 22,5% · fuori contingente 75% | 15% · fuori contingente 50% | 10 / 8 (più aliquote) |
| 2502.00.00 | Unroasted iron pyrites | kg | 5% | 0% | 10 / 8 (più aliquote) |
| 2503.00.00 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 2504 | Natural graphite | ||||
| 2504.10.00 | - In powder or in flakes | kg | 7,5% | 5% | 10 / 8 (più aliquote) |
| 2504.90.00 | - Other | kg | 7,5% | 5% | 10 / 8 (più aliquote) |
| 2505 | Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26 | ||||
| 2505.10.00 | - Silica sands and quartz sands | kg/m3 | 5% | 0% | 10 / 8 (più aliquote) |
| 2505.90.00 | - Other | kg/m3 | 5% | 0% | 10 / 8 (più aliquote) |
| 2506 | Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | ||||
| 2506.10.00 | - Quartz | kg | 7,5% | 5% | 10 / 8 (più aliquote) |
| 2506.20.00 | - Quartzite | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 2507.00.00 | Kaolin and other kaolinic clays, whether or not calcined | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2508 | Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths | ||||
| 2508.10.00 | - Bentonite | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2508.30.00 | - Fire-clay | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2508.40 | - Other clays: | ||||
| 2508.40.10 | - - Fuller's earth | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2508.40.90 | - - Other | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2508.50.00 | - Andalusite, kyanite and sillimanite | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2508.60.00 | - Mullite | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2508.70.00 | - Chamotte or dinas earths | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2509.00.00 | Chalk | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2510 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | ||||
| 2510.10 | - Unground: | ||||
| 2510.10.10 | - - Apatite | kg | 5% | 0% | 10 / 8 (più aliquote) |
| 2510.10.90 | - - Other | kg | 5% | 0% | 10 / 8 (più aliquote) |
| 2510.20 | - Ground: | ||||
| 2510.20.10 | - - Apatite | kg | 5% | 0% | 10 / 8 (più aliquote) |
| 2510.20.90 | - - Other | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2511 | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16 | ||||
| 2511.10.00 | - Natural barium sulphate (barytes) | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2511.20.00 | - Natural barium carbonate (witherite) | kg | 5% | 0% | 10 / 8 (più aliquote) |
| 2512.00.00 | Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2513 | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated | ||||
| 2513.10.00 | - Pumice stone | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2513.20.00 | - Emery, natural corundum, natural garnet and other natural abrasives | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2514.00.00 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2515 | Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | ||||
| - Marble and travertine: | |||||
| 2515.11.00 | - - Crude or roughly trimmed | kg | 5% | 0% | 10 / 8 (più aliquote) |
| 2515.12 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: | ||||
| 2515.12.10 | - - - Blocks | kg | 3% | 2% | 10 / 8 (più aliquote) |
| 2515.12.20 | - - - Slabs | kg | 3% | 2% | 10 / 8 (più aliquote) |
| 2515.20.00 | - Ecaussine and other calcareous monumental or building stone; alabaster | kg | 3% | 2% | 10 / 8 (più aliquote) |
| 2516 | Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | ||||
| - Granite: | |||||
| 2516.11.00 | - - Crude or roughly trimmed | kg | 5% | 0% | 10 / 8 (più aliquote) |
| 2516.12 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: | ||||
| 2516.12.10 | - - - Blocks | kg | 3% | 2% | 10 / 8 (più aliquote) |
| 2516.12.20 | - - - Slabs | kg | 3% | 2% | 10 / 8 (più aliquote) |
| 2516.20 | - Sandstone: | ||||
| 2516.20.10 | - - Crude or roughly trimmed | kg | 5% | 0% | 10 / 8 (più aliquote) |
| 2516.20.20 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | kg | 5% | 0% | 10 / 8 (più aliquote) |
| 2516.90.00 | - Other monumental or building stone | kg | 3% | 2% | 10 / 8 (più aliquote) |
| 2517 | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated | ||||
| 2517.10.00 | - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated | kg/m3 | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2517.20.00 | - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 | kg/m3 | 5% | 0% | 10 / 8 (più aliquote) |
| 2517.30.00 | - Tarred macadam | kg/m3 | 5% | 0% | 10 / 8 (più aliquote) |
| - Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated: | |||||
| 2517.41.00 | - - Of marble | kg/m3 | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2517.49.00 | - - Other | kg/m3 | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2518 | Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | ||||
| 2518.10.00 | - Dolomite, not calcined or sintered | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2518.20.00 | - Calcined or sintered dolomite | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2519 | Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure | ||||
| 2519.10.00 | - Natural magnesium carbonate (magnesite) | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2519.90 | - Other: | ||||
| 2519.90.10 | - - Fused magnesia; dead-burned (sintered) magnesia | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2519.90.90 | - - Other | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2520 | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders | ||||
| 2520.10.00 | - Gypsum; anhydrite | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2520.20 | - Plasters: | ||||
| 2520.20.10 | - - Of a kind suitable for use in dentistry | kg | 5% | 0% | 8 / 10 (più aliquote) |
| 2520.20.90 | - - Other | kg | 4,5% | 3% | 8 / 10 (più aliquote) |
| 2521.00.00 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement | kg | 5% | 0% | 10 / 8 (più aliquote) |
| 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25 | ||||
| 2522.10.00 | - Quicklime | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 2522.20.00 | - Slaked lime | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 2522.30.00 | - Hydraulic lime | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 2523 | Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | ||||
| 2523.10 | - Cement clinkers: | ||||
| 2523.10.10 | - - Of a kind used in the manufacture of white cement | kg | 37,5% | 25% | 8 / 10 (più aliquote) |
| 2523.10.90 | - - Other | kg | 37,5% | 25% | 8 / 10 (più aliquote) |
| - Portland cement: | |||||
| 2523.21.00 | - - White cement, whether or not artificially coloured | kg | 48% | 32% | 8 / 10 (più aliquote) |
| 2523.29 | - - Other: | ||||
| 2523.29.10 | - - - Coloured cement | kg | 48% | 32% | 8 / 10 (più aliquote) |
| 2523.29.90 | - - - Other | kg | 48% | 32% | 8 / 10 (più aliquote) |
| 2523.30.00 | - Aluminous cement | kg | 48% | 32% | 8 / 10 (più aliquote) |
| 2523.90.00 | - Other hydraulic cements | kg | 48% | 32% | 8 / 10 (più aliquote) |
| 2524 | Asbestos. | ||||
| 2524.10.00 | - Crocidolite | kg | 7,5% | 5% | 10 / 8 (più aliquote) |
| 2524.90.00 | - Other | kg | 7,5% | 5% | 10 / 8 (più aliquote) |
| 2525 | Mica, including splittings; mica waste | ||||
| 2525.10.00 | - Crude mica and mica rifted into sheets or splittings | kg | 7,5% | 5% | 10 / 8 (più aliquote) |
| 2525.20.00 | - Mica powder | kg | 7,5% | 5% | 10 / 8 (più aliquote) |
| 2525.30.00 | - Mica waste | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2526 | Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc | ||||
| 2526.10.00 | - Not crushed, not powdered | kg | 5% | 0% | 10 / 8 (più aliquote) |
| 2526.20 | - Crushed or powdered: | ||||
| 2526.20.10 | - - Talc powder | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2526.20.90 | - - Other | kg | 5% | 0% | 10 / 8 (più aliquote) |
| 2528.00.00 | Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2529 | Feldspar; leucite; nepheline and nepheline syenite; fluorspar | ||||
| 2529.10 | - Feldspar: | ||||
| 2529.10.10 | - - Potash feldspar; soda feldspar | kg | 7,5% | 5% | 10 / 8 (più aliquote) |
| 2529.10.90 | - - Other | kg | 7,5% | 5% | 10 / 8 (più aliquote) |
| - Fluorspar: | |||||
| 2529.21.00 | - - Containing by weight 97% or less of calcium fluoride | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2529.22.00 | - - Containing by weight more than 97% of calcium fluoride | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2529.30.00 | - Leucite; nepheline and nepheline syenite | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2530 | Mineral substances not elsewhere specified or included | ||||
| 2530.10.00 | - Vermiculite, perlite and chlorites, unexpanded | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2530.20 | - Kieserite, epsomite (natural magnesium sulphates): | ||||
| 2530.20.10 | - - Kieserite | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2530.20.20 | - - Epsomite (natural magnesium sulphates) | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2530.90 | - Other: | ||||
| 2530.90.10 | - - Micronized zircon sand (zirconium silicate) of a kind used as an opacifier | kg | 4,5% | 3% | 10 / 8 (più aliquote) |
| 2530.90.90 | - - Other | kg | 4,5% | 3% | 10 / 8 (più aliquote) |