0402.91
Chapter 04Dairy produce; eggs; honey
Heading 0402Milk and cream, concentrated or containing added sugar or other sweetening matter
Subheading 040291- - Not containing added sugar or other sweetening matter
Across 12 destination markets covered, HS 0402.91 import primary tariff is lowest in Australia(0%) and highest in Mexico(45%), with 1 jurisdiction at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- 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 | 0402.91.03.00 | In airtight containers | 2.2¢/kg | 第二栏税率:4¢/kg | — |
INIndia | 04029110 | Condensed milk | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 04029100 | - - Not containing added sugar or other sweetening matter | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0402910000 | - - Not containing added sugar or other sweetening matter | 5% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0402.91.00 | - - Not containing added sugar or other sweetening matter | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 04029100 | Not containing added sugar or other sweetening matter | 40.00 | — | |
VNVietnam | 04029100 | - - Not containing added sugar or other sweetening matter | 3 | 优惠税率:2 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 040291110 | (1) Whipped cream in pressurized containers | 30% | WTO 税率:25.5% | — |
KRKorea | 0402911000 | Unsweetened evaporated milk | 40 | WTO 约束税率:0 | 89% Korea-China FTA / RCEP |
AUAustralia | 04029100 | Not containing added sugar or other sweetening matter | Free | 0% ChAFTA | |
BRBrazil | 04029100 | Sem adição de açúcar ou de outros edulcorantes | 14.0% | 工业产品税 (IPI):NT | — |
MXMexico | 04029101 | Leche evaporada. | 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.