0805.22
Chapter 08Edible fruit and nuts
Heading 0805Citrus fruit, fresh or dried
Subheading 080522Clementines
Across 11 destination markets covered, HS 0805.22 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 | 0805.22.00.00 | Clementines | 1.9¢/kg | 第二栏税率:2.2¢/kg | — |
INIndia | 08052200 | Clementines | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 08052200 | - - Clementines | 20.00 | 增值税 (PPN):Baca Peraturan | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0805220000 | - - Clementines | 5% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0805.22.00 | - - Clementines | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 08052200 | Clementines | 60.00 | 特定从量税 (泰铢/单位):50.00 | 0% ASEAN-China FTA · Form E |
VNVietnam | 08052200 | - - Clementines | 45 | 优惠税率:30 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 080522000 | Clementines | 20% | WTO 税率:17% | 11.7% RCEP |
KRKorea | 0805220000 | Clementines | 50 | WTO 约束税率:0 | 144% Korea-China FTA / RCEP |
AUAustralia | 08052200 | Clementines | Free | — | |
BRBrazil | 08052200 | Clementinas | 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.