0406.90
Chapter 04Dairy produce; eggs; honey
Heading 0406Cheese and curd
Subheading 040690Other cheese
Across 12 destination markets covered, HS 0406.90 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 | 0406.90.05.00 | Bryndza cheese | 7.2% | 第二栏税率:35% | — |
INIndia | 04069000 | Other cheese | 40 | IGST:5 社会福利附加税:0 综合税负:47 | — |
IDIndonesia | 04069000 | - Other cheese | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0406900000 | - Other cheese | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0406.90.00 | - Other cheese | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 04069000 | Other cheese | 60.00 | — | |
VNVietnam | 04069000 | - Other cheese | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 040690010 | - Intended for use as materials for processed cheese, for "the Pooled Quota�� | 35% | 暂定税率:#Free WTO 税率:29.8% | — |
KRKorea | 0406901000 | Cheddar cheese | 36 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 04069010 | Cheese, of the following types:(a) made wholly from goats' milk, other than fetta or kasseri;(b) surface-ripened soft, having:(i) a fat content in the dry matter of not less than 50% by weight; and(ii) a moisture content of not less than 65% by weight of the non-fatty matter | Free | 0% ChAFTA | |
BRBrazil | 04069010 | Com um teor de umidade inferior a 36,0 %, em peso (massa dura) | 28.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 04069001 | De pasta dura, denominado Sardo, cuando su presentación así lo indique. | 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.