1103.11
Chapter 11Milling products; malt; starches
Heading 1103Cereal groats, meal and pellets
Subheading 110311- - Of wheat
Across 12 destination markets covered, HS 1103.11 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(40%), 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 | 1103.11.00 | Of wheat | 0.5¢/kg | 第二栏税率:2.3¢/kg | — |
INIndia | 11031110 | Groat | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 11031100 | - - Of wheat | 5.00 | 增值税 (PPN):12.00 | 3% ACFTA / RCEP · Form E |
MYMalaysia | 1103110000 | - - Of wheat | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1103.11.00 | - - Of wheat | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 11031100 | Of wheat | 40.00 | 特定从量税 (泰铢/单位):2.75 | — |
VNVietnam | 11031100 | - - Of wheat | 30 | 优惠税率:20 增值税:8/10 | 20% ACFTA / RCEP · Form E |
JPJapan | 110311010 | - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food��, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law | (106 yen/kg) | 暂定税率:25% WTO 税率:(25%) | — |
KRKorea | 1103110000 | Of wheat | 5 | WTO 约束税率:0 | 130% Korea-China FTA / RCEP |
AUAustralia | 11031100 | Of wheat | Free | 0% ChAFTA | |
BRBrazil | 11031100 | De trigo | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 11031101 | De trigo. | 5%* | 一般进口税 (IGI):5%* 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.