0805.10
Chapter 08Edible fruit and nuts
Heading 0805Citrus fruit, fresh or dried
Subheading 080510Oranges
Across 12 destination markets covered, HS 0805.10 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 6 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 | 0805.10.00 | Oranges | 1.9¢/kg | 第二栏税率:2.2¢/kg | — |
INIndia | 08051000 | Oranges | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 08051010 | - - Fresh | 5.00 | 增值税 (PPN):0.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0805101000 | - - Fresh | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0805.10.10 | - - Fresh | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 08051010 | Fresh | 60.00 | 特定从量税 (泰铢/单位):50.00 | 0% ASEAN-China FTA · Form E |
VNVietnam | 08051010 | - - Fresh | 30 | 优惠税率:20 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 080510000 | 2 If imported during the period from 1st December to 31st May | 40% | WTO 税率:32% | — |
KRKorea | 0805100000 | Oranges | 50 | WTO 约束税率:0 | 50% Korea-China FTA / RCEP |
AUAustralia | 08051000 | Oranges | Free | 0% ChAFTA | |
BRBrazil | 08051000 | Laranjas | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 08051001 | Naranjas. | 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.