1806.31
Chapter 18Cocoa and cocoa preparations
Heading 1806Chocolate and other food preparations containing cocoa
Subheading 180631Filled
Across 12 destination markets covered, HS 1806.31 import primary tariff is lowest in Australia(5%) 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 | 1806.31.00 | Filled | 5.6% | 第二栏税率:40% | — |
INIndia | 18063100 | Filled | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 18063100 | - - Filled | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1806310000 | - - Filled | 15% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1806.31.00 | - - Filled | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 18063100 | Filled | 60.00 | — | |
VNVietnam | 18063100 | - - Filled | 19.5 | 优惠税率:13 增值税:8/10 | 65% ACFTA / RCEP · Form E |
JPJapan | 180631000 | Filled | 10% | WTO 税率:(10%) | — |
KRKorea | 1806311000 | Chocolate and chocolate confectionery | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 18063100 | Filled | 5% | 0% ChAFTA | |
BRBrazil | 18063110 | Chocolate | 18.0% | 工业产品税 (IPI):3.25% | — |
MXMexico | 18063101 | Rellenos. | — | — |
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.