0402.21
Chapter 04Dairy produce; eggs; honey
Heading 0402Milk and cream, concentrated or containing added sugar or other sweetening matter
Subheading 040221Not containing added sugar or other sweetening matter
Across 12 destination markets covered, HS 0402.21 import primary tariff is lowest in Malaysia(0%) and highest in India(60%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- 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 | 0402.21.02.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.3¢/kg | 第二栏税率:6.6¢/kg | — |
INIndia | 04022100 | Not containing added sugar or other sweetening matter | 60 | IGST:5 社会福利附加税:0 综合税负:68 | — |
IDIndonesia | 04022120 | - - - In containers of a net weight of 20 kg or more | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0402212000 | - - - In containers of a net weight of 20 kg or more | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0402.21.20 | - - - In containers of a net weight of 20 kg or more | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 04022120 | In containers of a net weight of 20 kg or more | 25.00 | — | |
VNVietnam | 04022120 | - - - In containers of a net weight of 20 kg or more | 3 | 优惠税率:2 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 040221111 | - Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof | 30% | WTO 税率:(30%) | — |
KRKorea | 0402211000 | Whole milk powder | 40 | WTO 约束税率:0 | 176% Korea-China FTA / RCEP |
AUAustralia | 04022100 | Not containing added sugar or other sweetening matter | Free | 0% ChAFTA | |
BRBrazil | 04022110 | Leite integral | 28.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 04022101 | Leche en polvo o en pastillas. | 45%* | 一般进口税 (IGI):45%* 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.