1503.00
Chapter 15Animal/vegetable fats and oils
Heading 1503Fats of bovine animals, sheep or goats, other than those of heading 1503
Subheading 150300LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED
Across 12 destination markets covered, HS 1503.00 import primary tariff is lowest in Australia(0%) and highest in Thailand(30%), with 1 jurisdiction at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 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 | 1503.00.00.00 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 2¢/kg | 第二栏税率:8.8¢/kg | — |
INIndia | 15030000 | LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 15030010 | - Lard stearin or oleostearin | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1503001000 | - Lard stearin or oleostearin | 5% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1503.00.10 | - Lard stearin or oleostearin | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 15030010 | Lard stearin or oleostearin | 30.00 | 特定从量税 (泰铢/单位):5.50 | — |
VNVietnam | 15030010 | - Lard stearin or oleostearin | 22.5 | 优惠税率:15 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 150300000 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 5% | WTO 税率:4.3% | 0% RCEP |
KRKorea | 1503002000 | Lard-oil | 3 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 15030000 | LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED | Free | 0% ChAFTA | |
BRBrazil | 15030000 | Estearina solar, óleo de banha de porco, oleoestearina, oleomargarina e óleo de sebo, não emulsionados nem misturados, nem preparados de outro modo. | 7.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 15030001 | Oleoestearina. | 10 | 一般进口税 (IGI):10 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.