0401.10
Chapter 04Dairy produce; eggs; honey
Heading 0401Milk and cream, not concentrated nor contain-ing added sugar or other sweetening matter
Subheading 040110Of a fat content, by weight, not exceeding 1%
Across 12 destination markets covered, HS 0401.10 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(40%), with 2 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- Export duty
- 0%
- Domestic VAT
- 9%
- Consumption tax
- 无
rebate on export
prov. 无
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 | 0401.10.00.00 | Of a fat content, by weight, not exceeding 1 percent | 0.34¢/liter | 第二栏税率:0.5¢/liter | — |
INIndia | 04011000 | Of a fat content, by weight, not exceeding 1% | 30 | IGST:0 社会福利附加税:3 | — |
IDIndonesia | 04011010 | - - In liquid form | 5.00 | 增值税 (PPN):Baca Peraturan | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0401101000 | - - In liquid form | 0% | 0% ACFTA / RCEP · Form E | |
PHPhilippines | 0401.10.10 | - - In liquid form | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 04011010 | In liquid form | 40.00 | 0% ASEAN-China FTA · Form E | |
VNVietnam | 04011010 | - - In liquid form | 22.5 | 优惠税率:15 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 040110110 | - Concerning milk and cream in this subheading 1, 0401.20-1, 0401.40-1 and 0401.50-1-(1), (2), buttermilk etc. in 0403.20-1 and 0403.90-1-(1)-*�k2�l, (2)-*�k2�l and (3)-*�k2�l, products consisting of natural milk constituents in 0404.90-1-(1)-*�k1�l, *�k2�l, (2)-*�k1�l, *�k2�l, (3)-*�k1�l, *�k2�l, edible preparations containing cocoa in 1806.20-1-(1), 1806.90-2-(1)-A, edible preparations in 1901.10-1-(1), (2), 1901.20-1-(1)-A, B and 1901.90-1-(1)-A, B, preparations with a basis of coffee etc. in 2101.12-2-(1)-A, B and 2101.20-2-(1)-A, B, edible preparations in 2106.10-1 and 2106.90-1-(1), (2), for the quantity (quota) stipulated by a Cabinet Order on the basis of 133,940 ton, evaluated as whole milk by means stipulated by a Cabinet Order, in consideration of imported quantity in the preceding fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of other milk products" in this heading, heading 04.03, 04.04, 18.06, 19.01, 21.01 and 21.06 | 25% | WTO 税率:(25%) | — |
KRKorea | 0401100000 | Of a fat content, by weight, not exceeding 1 % | 36 | WTO 约束税率:0 | 36% Korea-China FTA / RCEP |
AUAustralia | 04011000 | Of a fat content, by weight, not exceeding 1% | Free | 0% ChAFTA | |
BRBrazil | 04011010 | Leite UHT (Ultra High Temperature) | 12.6% | 工业产品税 (IPI):NT | — |
MXMexico | 04011001 | En envases herméticos. | 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.