0101.21
Chapter 01Live animals
Heading 0101Live horses, asses, mules and hinnies
Subheading 010121Pure-bred breeding animals
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 |
|---|---|---|---|---|---|
USUnited States | 0101.21.00 | Purebred breeding animals | Free | 第二栏税率:Free | Yes |
INIndia | 01012100 | Pure-bred breeding animals | 0 | IGST:5 社会福利附加税:0 综合税负:5 | No |
IDIndonesia | 01012100 | - - Pure-bred breeding animals | 0.00 | 增值税 (PPN):0.00 | Yes |
MYMalaysia | 0101210000 | - - Pure-bred breeding animals | 0% | 出口税率:0% 销售税 (SST):5% | Yes |
PHPhilippines | 0101.21.00 | - - Pure-bred breeding animals | — | Yes | |
THThailand | 01012100 | Pure-bred breeding animals | 5.00 | Yes | |
VNVietnam | 01012100 | - - Pure-bred breeding animals | 5 | 优惠税率:0 增值税:*/8/10 | Yes |
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) | Yes |
KRKorea | 0101211000 | For farm breeding | 0 | WTO 约束税率:0 | Yes |
AUAustralia | 01012100 | Pure-bred breeding animals | Free | Yes | |
BRBrazil | 01012100 | Reprodutores de raça pura | 0.0% | 工业产品税 (IPI):NT | No |
MXMexico | 01012101 | Reproductores de raza pura. | 10% | 一般进口税 (IGI):10% 一般出口税 (IGE):Ex. | Yes |
Note: "Primary rate" is typically the MFN tariff. FTA="Yes" means preferential rates (RCEP, ACFTA, CPTPP, GSP etc.) may apply — click the HS code to see details. VAT, consumption tax, and special import duties are levied separately and must be added for full landed cost.