0902.30
Chapter 09Coffee, tea, spices
Heading 0902Tea, whether or not flavoured
Subheading 090230Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg
Across 12 destination markets covered, HS 0902.30 import primary tariff is lowest in United States(0%) and highest in India(100%), with 2 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 5 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 | 0902.30.00 | Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg | Free | 第二栏税率:Free | — |
INIndia | 09023010 | Content not exceeding 25 g. | 100 | IGST:5 社会福利附加税:10 综合税负:120.5 | — |
IDIndonesia | 09023010 | - - Leaves | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0902301000 | - - Leaves | 5% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0902.30.10 | - - Leaves | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 09023010 | Leaves | 60.00 | — | |
VNVietnam | 09023010 | - - Leaves | 60 | 优惠税率:40 增值税:*/5/8/10 | 40% ACFTA / RCEP · Form E |
JPJapan | 090230010 | - Black tea | 20% | WTO 税率:12% | — |
KRKorea | 0902300000 | Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg | 40 | WTO 约束税率:0 | 37.5% Korea-China FTA / RCEP |
AUAustralia | 09023000 | Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg | Free | 0% ChAFTA | |
BRBrazil | 09023000 | Chá preto (fermentado) e chá parcialmente fermentado, em embalagens imediatas de conteúdo não superior a 3 kg | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 09023001 | Té negro (fermentado) y té parcialmente fermentado, presentados en envases inmediatos con un contenido inferior o igual a 3 kg. | 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.