0908.31
Chapter 09Coffee, tea, spices
Heading 0908Nutmeg, mace and cardamoms
Subheading 090831- - Neither crushed nor ground
Across 12 destination markets covered, HS 0908.31 import primary tariff is lowest in United States(0%) and highest in India(70%), with 3 jurisdictions at zero duty. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- —
- 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 | 0908.31.00.00 | Neither crushed nor ground | Free | 第二栏税率:Free | — |
INIndia | 09083110 | Large (amomum) | 70 | IGST:5 社会福利附加税:7 综合税负:85.85 | — |
IDIndonesia | 09083100 | - - Neither crushed nor ground | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0908310000 | - - Neither crushed nor ground | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0908.31.00 | - - Neither crushed nor ground | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 09083100 | Neither crushed nor ground | 30.00 | — | |
VNVietnam | 09083100 | - - Neither crushed nor ground | 30 | 优惠税率:20 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 090831100 | 1 Put up in containers for retail sale | 4.2% | WTO 税率:3.6% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 0908310000 | Neither crushed nor ground | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 09083100 | Neither crushed nor ground | Free | 0% ChAFTA | |
BRBrazil | 09083100 | Não triturados nem em pó | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 09083101 | Sin triturar ni pulverizar. | — | — |
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.