0809.21
Chapter 08Edible fruit and nuts
Heading 0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
Subheading 080921Sour cherries (Prunus cerasus)
Across 12 destination markets covered, HS 0809.21 import primary tariff is lowest in United States(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 | 0809.21.00.00 | Sour cherries (Prunus cerasus) | Free | 第二栏税率:4.4¢/kg | — |
INIndia | 08092100 | Sour cherries (Prunus cerasus) | 30 | IGST:0 社会福利附加税:3 综合税负:33 | — |
IDIndonesia | 08092100 | - - Sour cherries (Prunus cerasus) | 5.00 | 增值税 (PPN):0.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0809210000 | - - Sour cherries (Prunus cerasus) | 5% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0809.21.00 | - - Sour cherries (Prunus cerasus) | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 08092100 | Sour cherries (Prunus cerasus) | 60.00 | 特定从量税 (泰铢/单位):50.00 | 0% ASEAN-China FTA · Form E |
VNVietnam | 08092100 | - - Sour cherries (Prunus cerasus) | 15 | 优惠税率:10 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 080921000 | Sour cherries (Prunus cerasus) | 10% | WTO 税率:8.5% | 5.8% RCEP |
KRKorea | 0809210000 | Sour cherries (Prunus cerasus) | 24 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 08092100 | Sour cherries (Prunus cerasus) | Free | 0% ChAFTA | |
BRBrazil | 08092100 | Ginjas (Prunus cerasus) | 9.0% | 工业产品税 (IPI):NT | — |
MXMexico | 08092101 | Guindas (Cerezas ácidas) (Prunus cerasus). | — | — |
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.