1704.90
Chapter 17Sugars and sugar confectionery
Heading 1704Sugar confectionery (including white chocolate), not containing cocoa
Subheading 170490Other
Across 11 destination markets covered, HS 1704.90 import primary tariff is lowest in Japan(0%) and highest in Thailand(60%), with 1 jurisdiction 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
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 1704.90.10.00 | Candied nuts | 4.5% | 第二栏税率:40% | — |
INIndia | 17049010 | Jelly confectionary | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 17049010 | - - Medicated pastilles and drops | 15.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1704901000 | - - Medicated pastilles and drops | 15% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1704.90.10 | - - Medicated pastilles and drops | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:15% | — |
THThailand | 17049010 | Medicated pastilles and drops | 60.00 | — | |
VNVietnam | 17049010 | - - Medicated pastilles and drops | 30 | 优惠税率:20 增值税:8/10 | 10% ACFTA / RCEP · Form E |
JPJapan | 170490100 | 1 Liquorice extract, not put up as confectionery | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 1704901000 | Liquorice extract, not put up as confectionery | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | — | — | — | — | |
BRBrazil | 17049010 | Chocolate branco | 18.0% | 工业产品税 (IPI):3.25% | — |
MXMexico | 17049099 | Los demás. | — | — |
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.