1704.10
Chapter 17Sugars and sugar confectionery
Heading 1704Sugar confectionery (including white chocolate), not containing cocoa
Subheading 170410Chewing gum, whether or not sugar coated
Across 12 destination markets covered, HS 1704.10 import primary tariff is lowest in United States(4%) and highest in Thailand(60%). 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 | 1704.10.00.00 | Chewing gum, whether or not sugar-coated | 4% | 第二栏税率:20% | — |
INIndia | 17041000 | Chewing gum, whether or not sugar coated | 45 | IGST:5 社会福利附加税:0 综合税负:52.25 | — |
IDIndonesia | 17041000 | - Chewing gum, whether or not sugar-coated | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1704100000 | - Chewing gum, whether or not sugar-coated | 15% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1704.10.00 | - Chewing gum, whether or not sugar-coated | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 17041000 | Chewing gum, whether or not sugar-coated | 60.00 | — | |
VNVietnam | 17041000 | - Chewing gum, whether or not sugar-coated | 37.5 | 优惠税率:25 增值税:8/10 | 5% ACFTA / RCEP · Form E |
JPJapan | 170410000 | Chewing gum, whether or not sugar-coated | 30% | WTO 税率:24% | — |
KRKorea | 1704100000 | Chewing gum, whether or not sugar-coated | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 17041000 | Chewing gum, whether or not sugar-coated | 5% | 0% ChAFTA | |
BRBrazil | 17041000 | Gomas de mascar (pastilhas elásticas), mesmo revestidas de açúcar | 18.0% | 工业产品税 (IPI):3.25% | — |
MXMexico | 17041001 | Chicles y demás gomas de mascar, incluso recubiertos de azúcar. | — | — |
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.