0802.70
Chapter 08Edible fruit and nuts
Heading 0802Other nuts, fresh or dried, whether or not shelled or peeled
Subheading 080270Kola nuts (Cola spp.)
Across 12 destination markets covered, HS 0802.70 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(60%), with 2 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
- —
rebate on export
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 | 0802.70.10.00 | In shell | 1.3¢/kg | 第二栏税率:5.5¢/kg | — |
INIndia | 08027000 | Kola nuts (Cola spp.) | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 08027000 | - Kola nuts (Cola spp.) | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0802700000 | - Kola nuts (Cola spp.) | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0802.70.00 | - Kola nuts (Cola spp.) | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 08027000 | Kola nuts (Cola spp.) | 60.00 | 特定从量税 (泰铢/单位):50.00 | 0% ASEAN-China FTA · Form E |
VNVietnam | 08027000 | - Kola nuts (Cola spp.) | 45 | 优惠税率:30 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 080270000 | Kola nuts (Cola spp.) | 20% | WTO 税率:12% | 6.5% RCEP |
KRKorea | 0802700000 | Kola nuts (Cola spp.) | 30 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 08027000 | Kola nuts (Cola spp.) | Free | 0% ChAFTA | |
BRBrazil | 08027000 | Nozes-de-cola (Cola spp.) | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 08027001 | Nueces de cola (Cola spp.). | 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.