0805.21
Chapter 08Edible fruit and nuts
Heading 0805Citrus fruit, fresh or dried
Subheading 080521Mandarins (including tangerines and satsumas)
Across 11 destination markets covered, HS 0805.21 import primary tariff is lowest in Australia(0%) and highest in Thailand(60%), with 1 jurisdiction 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
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 0805.21.00 | Mandarins (including tangerines and satsumas) | 1.9¢/kg | 第二栏税率:2.2¢/kg | — |
INIndia | 08052100 | Mandarins (including tangerines and satsumas) | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 08052100 | - - Mandarins (including tangerines and satsumas) | 20.00 | 增值税 (PPN):Baca Peraturan | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0805210000 | - - Mandarins (including tangerines and satsumas) | 5% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0805.21.00 | - - Mandarins (including tangerines and satsumas) | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 08052100 | Mandarins (including tangerines and satsumas) | 60.00 | 特定从量税 (泰铢/单位):50.00 | 0% ASEAN-China FTA · Form E |
VNVietnam | 08052100 | - - Mandarins (including tangerines and satsumas) | 45 | 优惠税率:30 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 080521000 | Mandarins (including tangerines and satsumas) | 20% | WTO 税率:17% | 11.7% RCEP |
KRKorea | 0805211000 | Korean citrus | 50 | WTO 约束税率:0 | 144% Korea-China FTA / RCEP |
AUAustralia | 08052100 | Mandarins (including tangerines and satsumas) | Free | — | |
BRBrazil | 08052100 | Mandarinas (incluindo as tangerinas e as satsumas) | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | — | — | — | — |
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.