0403.20
Chapter 04Dairy produce; eggs; honey
Heading 0403Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
Subheading 040320Yogurt
Across 11 destination markets covered, HS 0403.20 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(40%), with 1 jurisdiction at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 3 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- 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
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 0403.20.05.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions. | 20% | 第二栏税率:20% | — |
INIndia | 04032000 | Yogurt | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 04032010 | Dalam bentuk cair, dikentalkan maupun tidak | — | — | |
MYMalaysia | 0403201100 | - - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0403.20.11 | - - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:7% | — |
THThailand | 04032011 | Flavoured or containing added fruits (including pulp and jams), nuts or cocoa | 40.00 | — | |
VNVietnam | 04032011 | - - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa | 30 | 优惠税率:20 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 040320110 | -- Containing added sugar | 35% | WTO 税率:��21%�`(35%) | — |
KRKorea | 0403201000 | Fluid | 36 | WTO 约束税率:0 | 36% Korea-China FTA / RCEP |
AUAustralia | 04032010 | Containing chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares | 5% DCS: 4% DCT: 5% | — | |
BRBrazil | 04032000 | Iogurte | 16.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | — | — | — | — |
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.