1104.22
Chapter 11Milling products; malt; starches
Heading 1104Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
Subheading 110422Of oats
Across 12 destination markets covered, HS 1104.22 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(40%), with 2 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
- 13%
- 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 | 1104.22.00.00 | Of oats | 0.5% | 第二栏税率:11% | — |
INIndia | 11042200 | Of oats | 15 | IGST:5 社会福利附加税:1.5 综合税负:22.325 | — |
IDIndonesia | 11042200 | - - Of oats | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1104220000 | - - Of oats | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1104.22.00 | - - Of oats | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 11042200 | Of oats | 40.00 | 特定从量税 (泰铢/单位):2.75 | — |
VNVietnam | 11042200 | - - Of oats | 22.5 | 优惠税率:15 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 110422000 | Of oats | 20% | WTO 税率:12% GSP 特惠税率:6% | 6.5% RCEP |
KRKorea | 1104220000 | Of oats | 5 | WTO 约束税率:0 | 130% Korea-China FTA / RCEP |
AUAustralia | 11042200 | Of oats | Free | 0% ChAFTA | |
BRBrazil | 11042200 | De aveia | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 11042201 | De avena. | 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.