0805.40
Chapter 08Edible fruit and nuts
Heading 0805Citrus fruit, fresh or dried
Subheading 080540Grapefruit and pomelos
Across 12 destination markets covered, HS 0805.40 import primary tariff is lowest in Australia(0%) and highest in Vietnam(60%), with 1 jurisdiction 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 | 0805.40.40 | If entered during the period from August 1 to September 30, inclusive, in any year | 1.9¢/kg | 第二栏税率:3.3¢/kg | — |
INIndia | 08054000 | Grapefruit and pomelos | 25 | IGST:0/5 社会福利附加税:0 | — |
IDIndonesia | 08054000 | - Grapefruit and pomelos | 5.00 | 增值税 (PPN):Baca Peraturan | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0805400000 | - Grapefruit and pomelos | 5% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0805.40.00 | - Grapefruit and pomelos | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:7% | — |
THThailand | 08054000 | Grapefruit and pomelos | 60.00 | 特定从量税 (泰铢/单位):50.00 | 0% ASEAN-China FTA · Form E |
VNVietnam | 08054000 | - Grapefruit and pomelos | 60 | 优惠税率:40 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 080540000 | - If imported during the period from 1st December to 31st May | 10% | WTO 税率:(10%) | 6.9% RCEP |
KRKorea | 0805400000 | Grapefruit and pomelos | 30 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 08054000 | Grapefruit and pomelos | Free | 0% ChAFTA | |
BRBrazil | 08054000 | Toranjas e pomelos | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 08054001 | Toronjas o pomelos. | 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.