0101.21
Chapter 01Live animals
Heading 0101Live horses, asses, mules and hinnies
Subheading 010121Pure-bred breeding animals
Across 12 destination markets covered, HS 0101.21 import primary tariff is lowest in United States(0%) and highest in Mexico(10%), with 8 jurisdictions at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 9%
- Consumption tax
- 0%
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 0101.21.00 | Purebred breeding animals | Free | 第二栏税率:Free | — |
INIndia | 01012100 | Pure-bred breeding animals | 0 | IGST:5 社会福利附加税:0 综合税负:5 | — |
IDIndonesia | 01012100 | - - Pure-bred breeding animals | 0.00 | 增值税 (PPN):0.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0101210000 | - - Pure-bred breeding animals | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0101.21.00 | - - Pure-bred breeding animals | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 01012100 | Pure-bred breeding animals | 5.00 | — | |
VNVietnam | 01012100 | - - Pure-bred breeding animals | 5 | 优惠税率:0 增值税:*/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 010121100 | 1 Certified as being those other than Thoroughbred, Thoroughbred-grade, Arab, Anglo-Arab or Arab-grade horses (hereinafter referred to as "light-breed horses") in accordance with the provisions of the Cabinet Order for Enforcement of the Customs Tariff Law (hereinafter referred to as "Cabinet Order") | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 0101211000 | For farm breeding | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 01012100 | Pure-bred breeding animals | Free | 0% ChAFTA | |
BRBrazil | 01012100 | Reprodutores de raça pura | 0.0% | 工业产品税 (IPI):NT | — |
MXMexico | 01012101 | Reproductores de raza pura. | 10% | 一般进口税 (IGI):10% 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.