0401.50
Chapter 04Dairy produce; eggs; honey
Heading 0401Milk and cream, not concentrated nor contain-ing added sugar or other sweetening matter
Subheading 040150Of a fat content, by weight, exceeding 10%
Across 12 destination markets covered, HS 0401.50 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
- 13%
- Consumption tax
- —
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 | 0401.50.02.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.2¢/liter | 第二栏税率:15¢/liter | — |
INIndia | 04015000 | Of a fat content, by weight, exceeding 10% | 30 | IGST:0 社会福利附加税:3 | — |
IDIndonesia | 04015010 | - - In liquid form | 5.00 | 增值税 (PPN):Baca Peraturan | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0401501000 | - - In liquid form | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0401.50.10 | - - In liquid form | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 04015010 | In liquid form | 40.00 | 0% ASEAN-China FTA · Form E | |
VNVietnam | 04015010 | - - In liquid form | 22.5 | 优惠税率:15 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 040150111 | - For "the Pooled Quota of other milk products�� | 25% | WTO 税率:(25%) | — |
KRKorea | 0401501000 | Frozen cream | 36 | WTO 约束税率:0 | 36% Korea-China FTA / RCEP |
AUAustralia | 04015000 | Of a fat content, by weight, exceeding 10% | Free | 0% ChAFTA | |
BRBrazil | 04015010 | Leite | 10.8% | 工业产品税 (IPI):NT | — |
MXMexico | 04015001 | 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.