1806.32
Chapter 18Cocoa and cocoa preparations
Heading 1806Chocolate and other food preparations containing cocoa
Subheading 180632Not filled
Across 12 destination markets covered, HS 1806.32 import primary tariff is lowest in United States(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 | 1806.32.01.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 5% | 第二栏税率:40% | — |
INIndia | 18063200 | Not filled | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 18063200 | - - Not filled | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1806320000 | - - Not filled | 15% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1806.32.00 | - - Not filled | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 18063200 | Not filled | 60.00 | — | |
VNVietnam | 18063200 | - - Not filled | 30 | 优惠税率:20 增值税:8/10 | 10% ACFTA / RCEP · Form E |
JPJapan | 180632100 | 1 Chocolate confectionery | 10% | WTO 税率:(10%) | — |
KRKorea | 1806321000 | Chocolate and chocolate confectionery | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 18063200 | Not filled | 5% | 0% ChAFTA | |
BRBrazil | 18063210 | Chocolate | 18.0% | 工业产品税 (IPI):3.25% | — |
MXMexico | 18063201 | Sin rellenar. | — | — |
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.