0405.10
Chapter 04Dairy produce; eggs; honey
Heading 0405Butter and other fats and oils derived from milk; dairy spreads
Subheading 040510Butter
Across 12 destination markets covered, HS 0405.10 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(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 | 0405.10.05.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12.3¢/kg | 第二栏税率:30.9¢/kg | — |
INIndia | 04051000 | Butter | 40 | IGST:5 社会福利附加税:0 综合税负:47 | — |
IDIndonesia | 04051000 | - Butter | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0405100000 | - Butter | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0405.10.00 | - Butter | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 04051000 | Butter | 60.00 | — | |
VNVietnam | 04051000 | - Butter | 19.5 | 优惠税率:13 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 040510110 | �k1�lImported 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 | 35% | WTO 税率:(35%) | — |
KRKorea | 0405100000 | Butter | 40 | WTO 约束税率:0 | 89% Korea-China FTA / RCEP |
AUAustralia | 04051000 | Butter | Free | 0% ChAFTA | |
BRBrazil | 04051000 | Manteiga | 16.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 04051001 | Mantequilla, cuando el peso incluido el envase inmediato sea inferior o igual a 1 kg. | 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.