0102.31
Chapter 01Live animals
Heading 0102Live bovine animals
Subheading 010231Pure-bred breeding animals
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 9%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA |
|---|---|---|---|---|---|
USUnited States | 0102.31.00 | Purebred breeding animals | Free | 第二栏税率:Free | Yes |
INIndia | 01023100 | Pure-bred breeding animals | 30 | IGST:0 社会福利附加税:3 综合税负:33 | No |
IDIndonesia | 01023100 | - - Pure-bred breeding animals | 0.00 | 增值税 (PPN):0.00 | Yes |
MYMalaysia | 0102310000 | - - Pure-bred breeding animals | 0% | 出口税率:5% 销售税 (SST):0% | Yes |
PHPhilippines | 0102.31.00 | - - Pure-bred breeding animals | — | Yes | |
THThailand | — | — | — | Yes | |
VNVietnam | 01023100 | - - Pure-bred breeding animals | 5 | 优惠税率:0 增值税:*/8/10 | Yes |
JPJapan | 010231000 | Pure-bred breeding animals | Free | WTO 税率:(Free) | Yes |
KRKorea | 0102310000 | Pure-bred breeding animals | 0 | WTO 约束税率:0 | Yes |
AUAustralia | 01023100 | Pure-bred breeding animals | Free | Yes | |
BRBrazil | 01023110 | Prenhes ou com cria ao pé | 0.0% | 工业产品税 (IPI):NT | No |
MXMexico | 01023101 | Reproductores de raza pura. | Ex. | 一般进口税 (IGI):Ex. 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.