0405.20
Chapter 04Dairy produce; eggs; honey
Heading 0405Butter and other fats and oils derived from milk; dairy spreads
Subheading 040520Dairy spreads
Across 12 destination markets covered, HS 0405.20 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(60%), with 1 jurisdiction 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 | 0405.20.10.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15.4¢/kg | 第二栏税率:31¢/kg | — |
INIndia | 04052000 | Dairy spreads | 40 | IGST:5 社会福利附加税:4 综合税负:51.2 | — |
IDIndonesia | 04052000 | - Dairy spreads | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0405200000 | - Dairy spreads | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0405.20.00 | - Dairy spreads | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:7% | — |
THThailand | 04052000 | Dairy spreads | 60.00 | — | |
VNVietnam | 04052000 | - Dairy spreads | 22.5 | 优惠税率:15 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 040520010 | - Imported 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% + 1,159 yen/kg) | 暂定税率:35% WTO 税率:(35%) | — |
KRKorea | 0405200000 | Dairy spreads | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 04052000 | Dairy spreads | 4% DCS:Free | 0% ChAFTA | |
BRBrazil | 04052000 | Pasta de espalhar (barrar) de produtos provenientes do leite | 16.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 04052001 | Pastas lácteas para untar. | AMX (20%+036)* | 一般进口税 (IGI):AMX
(20%+036)* 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.