0801.32
Chapter 08Edible fruit and nuts
Heading 0801Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
Subheading 080132- - Shelled
Across 12 destination markets covered, HS 0801.32 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 4 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 7 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- Export duty
- 0%
- Domestic VAT
- 9%
- 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 | 0801.32.00.00 | Shelled | Free | 第二栏税率:4.4¢/kg | — |
INIndia | 08013210 | Cashew kernel, broken | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 08013200 | - - Shelled | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0801320000 | - - Shelled | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0801.32.00 | - - Shelled | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:7% | — |
THThailand | 08013200 | Shelled | 60.00 | 特定从量税 (泰铢/单位):50.00 | 0% ASEAN-China FTA · Form E |
VNVietnam | 08013200 | - - Shelled | 37.5 | 优惠税率:25 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 080132000 | Shelled | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 0801320000 | Shelled | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 08013200 | Shelled | Free | 0% ChAFTA | |
BRBrazil | 08013200 | Sem casca | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 08013201 | Sin cáscara. | 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.