1107.10
Chapter 11Milling products; malt; starches
Heading 1107Malt, whether or not roasted
Subheading 110710Not roasted
Across 12 destination markets covered, HS 1107.10 import primary tariff is lowest in Malaysia(0%) and highest in Korea(30%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- 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 | 1107.10.00.00 | Not roasted | 0.3¢/kg | 第二栏税率:0.88¢/kg | — |
INIndia | 11071000 | Not roasted | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 11071000 | - Not roasted | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1107100000 | - Not roasted | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1107.10.00 | - Not roasted | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 11071000 | Not roasted | 2.75 | — | |
VNVietnam | 11071000 | - Not roasted | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 110710011 | -- Fumigated with peat | 25 yen/kg | WTO 税率:21.30 yen/kg | — |
KRKorea | 1107100000 | Not roasted | 30 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 11071000 | Not roasted | Free | 0% ChAFTA | |
BRBrazil | 11071010 | Inteiro ou partido | 9.0% | 工业产品税 (IPI):3.25% | — |
MXMexico | 11071001 | Sin tostar. | — | — |
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.