1005.90
Chapter 10Cereals
Heading 1005Maize (Corn)
Subheading 100590Other
Across 12 destination markets covered, HS 1005.90 import primary tariff is lowest in Malaysia(0%) and highest in India(50%), with 3 jurisdictions at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- 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 | 1005.90.20 | Yellow dent corn | 0.05¢/kg | 第二栏税率:0.98¢/kg | — |
INIndia | 10059011 | Yellow | 50 | IGST:0/5 社会福利附加税:0 | — |
IDIndonesia | 10059010 | - - Popcorn | 5.00 | 增值税 (PPN):0.00 | 2% ACFTA / RCEP · Form E |
MYMalaysia | 1005901000 | - - Popcorn | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1005.90.10 | - - Popcorn | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 10059010 | Popcorn | 2.75 | — | |
VNVietnam | 10059010 | - - Popcorn | 45 | 优惠税率:30 增值税:*/5/8/10 | 30% ACFTA / RCEP · Form E |
JPJapan | 100590020 | 1 Popcorn, corn which is explosive with heating under normal air pressure | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 1005901000 | For feeding | 3 | WTO 约束税率:0 | 328% Korea-China FTA / RCEP |
AUAustralia | 10059000 | Other | Free | 0% ChAFTA | |
BRBrazil | 10059010 | Em grão | 7.2% | 工业产品税 (IPI):NT | — |
MXMexico | 10059001 | Palomero. | Ex.* | 一般进口税 (IGI):Ex.* 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.