0902.40
Chapter 09Coffee, tea, spices
Heading 0902Tea, whether or not flavoured
Subheading 090240Other black tea (fermented) and other partly fermented tea
Across 12 destination markets covered, HS 0902.40 import primary tariff is lowest in United States(0%) and highest in India(100%), with 3 jurisdictions 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
- 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 | 0902.40.00.00 | Other black tea (fermented) and other partly fermented tea | Free | 第二栏税率:Free | — |
INIndia | 09024010 | Content exceeding 3 kg. but not exceeding 20 kg | 100 | IGST:5 社会福利附加税:10 综合税负:120.5 | — |
IDIndonesia | 09024010 | - - Leaves | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0902401000 | - - Leaves | 5% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0902.40.10 | - - Leaves | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 09024010 | Leaves | 60.00 | — | |
VNVietnam | 09024010 | - - Leaves | 60 | 优惠税率:40 增值税:*/5/8/10 | 30% ACFTA / RCEP · Form E |
JPJapan | 090240100 | 1 Waste, unfit for beverage | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 0902400000 | Other black tea (fermented) and other partly fermented tea | 40 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 09024000 | Other black tea (fermented) and other partly fermented tea | Free | 0% ChAFTA | |
BRBrazil | 09024000 | Chá preto (fermentado) e chá parcialmente fermentado, apresentados de qualquer outra forma | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 09024001 | Té negro (fermentado) y té parcialmente fermentado, presentados de otra forma. | 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.