0402.99
Chapter 04Dairy produce; eggs; honey
Heading 0402Milk and cream, concentrated or containing added sugar or other sweetening matter
Subheading 040299- - Other
Across 12 destination markets covered, HS 0402.99 import primary tariff is lowest in Malaysia(0%) and highest in Korea(40%), with 2 jurisdictions 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 | 0402.99.03.00 | In airtight containers | 3.9¢/kg | 第二栏税率:6¢/kg | — |
INIndia | 04029910 | Whole milk | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 04029900 | - - Other | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0402990000 | - - Other | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0402.99.00 | - - Other | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 04029900 | Other | 40.00 | — | |
VNVietnam | 04029900 | - - Other | 3 | 优惠税率:2 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 040299110 | (1) Whipped cream in pressurized containers | 30% | WTO 税率:25.5% | — |
KRKorea | 0402991000 | Sweetened evaporated milk | 40 | WTO 约束税率:0 | 89% Korea-China FTA / RCEP |
AUAustralia | 04029900 | Other | Free | 0% ChAFTA | |
BRBrazil | 04029900 | Outros | 28.0% | 工业产品税 (IPI):NT | — |
MXMexico | 04029901 | Leche condensada. | AMX (15%+0.36)* | 一般进口税 (IGI):AMX
(15%+0.36)* 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.