0403.90
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 040390Other
Across 12 destination markets covered, HS 0403.90 import primary tariff is lowest in Malaysia(0%) and highest in Korea(40%), 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 | 0403.90.02.00 | 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 | 04039010 | Butter milk | 30 | IGST:0 社会福利附加税:3 | — |
IDIndonesia | 04039010 | - - Buttermilk | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0403901000 | - - Buttermilk | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0403.90.10 | - - Buttermilk | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 04039010 | Buttermilk | 40.00 | — | |
VNVietnam | 04039010 | - - Buttermilk | 30 | 优惠税率:20 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 040390111 | -- Containing added sugar | 35% | WTO 税率:(35%) | — |
KRKorea | 0403901000 | Butter milk | 40 | WTO 约束税率:0 | 89% Korea-China FTA / RCEP |
AUAustralia | 04039000 | Other | Free | 0% ChAFTA | |
BRBrazil | 04039000 | Outros | 16.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 04039099 | Los demás. | 20 | 一般进口税 (IGI):20 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.