越南 · 第 25· 86 条目
§25盐、硫、土、石
第 V 类矿产品 · 第 25–27 章（WCO HS）
本章品目（4 位 WCO 统一）
28 个品目
2501盐（包括食盐及变性盐）、纯氯化钠；海水→2502盐（包括食盐及变性盐）、纯氯化钠；海水→2503硫磺（升华硫、沉淀硫及胶体硫除外）→2504天然石墨→2505天然砂（第二十六章的含金属砂除外）→2506石英（天然砂除外）；石英岩→2507高岭土及其他高岭土质粘土（不论是否煅烧）→2508其他粘土、红柱石、蓝晶石、硅线石、莫来石、耐火粘土或硅质土→2509其他粘土、红柱石、蓝晶石、硅线石、莫来石、耐火粘土或硅质土→2510天然磷酸钙、天然磷酸铝钙及磷酸白垩→2511天然硫酸钡; 天然碳酸钡 (是否煅烧)→2512硅质化石粉及类似硅质土 (是否煅烧)→2513浮石; 金刚砂; 天然刚玉及其他天然磨料 (是否热处理)→2514浮石; 金刚砂; 天然刚玉及其他天然磨料 (是否热处理)→2515大理石; 凝灰岩; 艾考辛石及其他钙质碑石或建筑石→2516花岗岩; 斑岩; 玄武岩; 砂岩及其他碑石或建筑石→2518白云石 (是否煅烧或烧结); 白云石块或板→2519天然碳酸镁; 熔凝氧化镁; 死烧氧化镁及其他氧化镁→2520石膏; 硬石膏; 熟石膏 (是否着色)→2521石灰石熔剂; 石灰石及其他钙质石 (用于制石灰或水泥)→2522生石灰; 熟石灰及水硬石灰→2523硅酸盐水泥; 铝酸盐水泥; 矿渣水泥及类似水硬水泥→2524石棉→2525云母，包括劈片；云母废碎料→2526天然皂石及滑石→2528天然硼酸盐及其精矿；天然硼酸→2529长石；白榴石；霞石及霞石正长岩；萤石→2530其他未列名矿物→
越南 税号（前 86 条）
本章共 86 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 25010010 | - Table salt | 45 (NHN: 90) | → |
| 25010020 | - Unprocessed rock salt | 45 (NHN: 90) | → |
| 25010050 | - Sea water | 22.5 (NHN: 75) | → |
| 25010091 | - - With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine | 22.5 (NHN: 75) | → |
| 25010093 | - - With sodium chloride content 97% or more, calculated on a dry basis | 22.5 (NHN: 75) | → |
| 25010099 | - - Other | 22.5 (NHN: 75) | → |
| 25020000 | Unroasted iron pyrites | 5 | → |
| 25030000 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | 5 | → |
| 25041000 | - In powder or in flakes | 7.5 | → |
| 25049000 | - Other | 7.5 | → |
| 25051000 | - Silica sands and quartz sands | 5 | → |
| 25059000 | - Other | 5 | → |
| 25061000 | - Quartz | 7.5 | → |
| 25062000 | - Quartzite | 7.5 | → |
| 25070000 | Kaolin and other kaolinic clays, whether or not calcined | 4.5 | → |
| 25081000 | - Bentonite | 4.5 | → |
| 25083000 | - Fire-clay | 4.5 | → |
| 25084010 | - - Fuller's earth | 4.5 | → |
| 25084090 | - - Other | 4.5 | → |
| 25085000 | - Andalusite, kyanite and sillimanite | 4.5 | → |
| 25086000 | - Mullite | 4.5 | → |
| 25087000 | - Chamotte or dinas earths | 4.5 | → |
| 25090000 | Chalk | 4.5 | → |
| 25101010 | - - Apatite | 5 | → |
| 25101090 | - - Other | 5 | → |
| 25102010 | - - Apatite | 5 | → |
| 25102090 | - - Other | 4.5 | → |
| 25111000 | - Natural barium sulphate (barytes) | 4.5 | → |
| 25112000 | - Natural barium carbonate (witherite) | 5 | → |
| 25120000 | 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 | 4.5 | → |
| 25131000 | - Pumice stone | 4.5 | → |
| 25132000 | - Emery, natural corundum, natural garnet and other natural abrasives | 4.5 | → |
| 25140000 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 4.5 | → |
| 25151100 | - - Crude or roughly trimmed | 5 | → |
| 25151210 | - - - Blocks | 3 | → |
| 25151220 | - - - Slabs | 3 | → |
| 25152000 | - Ecaussine and other calcareous monumental or building stone; alabaster | 3 | → |
| 25161100 | - - Crude or roughly trimmed | 5 | → |
| 25161210 | - - - Blocks | 3 | → |
| 25161220 | - - - Slabs | 3 | → |
| 25162010 | - - Crude or roughly trimmed | 5 | → |
| 25162020 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 5 | → |
| 25169000 | - Other monumental or building stone | 3 | → |
| 25171000 | - 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 | 4.5 | → |
| 25172000 | - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 | 5 | → |
| 25173000 | - Tarred macadam | 5 | → |
| 25174100 | - - Of marble | 4.5 | → |
| 25174900 | - - Other | 4.5 | → |
| 25181000 | - Dolomite, not calcined or sintered | 4.5 | → |
| 25182000 | - Calcined or sintered dolomite | 4.5 | → |
| 25191000 | - Natural magnesium carbonate (magnesite) | 4.5 | → |
| 25199010 | - - Fused magnesia; dead-burned (sintered) magnesia | 4.5 | → |
| 25199090 | - - Other | 4.5 | → |
| 25201000 | - Gypsum; anhydrite | 4.5 | → |
| 25202010 | - - Of a kind suitable for use in dentistry | 5 | → |
| 25202090 | - - Other | 4.5 | → |
| 25210000 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement | 5 | → |
| 25221000 | - Quicklime | 7.5 | → |
| 25222000 | - Slaked lime | 7.5 | → |
| 25223000 | - Hydraulic lime | 7.5 | → |
| 25231010 | - - Of a kind used in the manufacture of white cement | 37.5 | → |
| 25231090 | - - Other | 37.5 | → |
| 25232100 | - - White cement, whether or not artificially coloured | 48 | → |
| 25232910 | - - - Coloured cement | 48 | → |
| 25232990 | - - - Other | 48 | → |
| 25233000 | - Aluminous cement | 48 | → |
| 25239000 | - Other hydraulic cements | 48 | → |
| 25241000 | - Crocidolite | 7.5 | → |
| 25249000 | - Other | 7.5 | → |
| 25251000 | - Crude mica and mica rifted into sheets or splittings | 7.5 | → |
| 25252000 | - Mica powder | 7.5 | → |
| 25253000 | - Mica waste | 4.5 | → |
| 25261000 | - Not crushed, not powdered | 5 | → |
| 25262010 | - - Talc powder | 4.5 | → |
| 25262090 | - - Other | 5 | → |
| 25280000 | 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 | 4.5 | → |
| 25291010 | - - Potash feldspar; soda feldspar | 7.5 | → |
| 25291090 | - - Other | 7.5 | → |
| 25292100 | - - Containing by weight 97% or less of calcium fluoride | 4.5 | → |
| 25292200 | - - Containing by weight more than 97% of calcium fluoride | 4.5 | → |
| 25293000 | - Leucite; nepheline and nepheline syenite | 4.5 | → |
| 25301000 | - Vermiculite, perlite and chlorites, unexpanded | 4.5 | → |
| 25302010 | - - Kieserite | 4.5 | → |
| 25302020 | - - Epsomite (natural magnesium sulphates) | 4.5 | → |
| 25309010 | - - Micronized zircon sand (zirconium silicate) of a kind used as an opacifier | 4.5 | → |
| 25309090 | - - Other | 4.5 | → |