1204.00
Chapter 12Oil seeds and oleaginous fruits
Heading 1204Linseed, whether or not broken
Subheading 120400Linseed, whether or not broken
Across 12 destination markets covered, HS 1204.00 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(35%), with 4 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 6 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 | 1204.00.00 | Flaxseed (linseed), whether or not broken | 0.39¢/kg | 第二栏税率:2.55¢/kg | — |
INIndia | 12040010 | Of seed quality | 30 | IGST:0 社会福利附加税:3 综合税负:33 | — |
IDIndonesia | 12040000 | Linseed, whether or not broken. | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1204000000 | Linseed, whether or not broken. | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1204.00.00 | Linseed, whether or not broken. | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 12040000 | Linseed, whether or not broken. | 35.00 | — | |
VNVietnam | 12040000 | Linseed, whether or not broken | 15 | 优惠税率:10 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 120400000 | Linseed, whether or not broken | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 1204000000 | Linseed, whether or not broken. | 3 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 12040000 | LINSEED, WHETHER OR NOT BROKEN | Free | 0% ChAFTA | |
BRBrazil | 12040010 | Para semeadura (sementeira) | 0.0% | 工业产品税 (IPI):NT | — |
MXMexico | 12040001 | Semilla de lino, incluso quebrantada. | 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.