1902.40
Chapter 19Preparations of cereals, flour
Heading 1902Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
Subheading 190240- Couscous
Across 12 destination markets covered, HS 1902.40 import primary tariff is lowest in Malaysia(0%) and highest in Vietnam(60%), with 2 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- —
rebate on export
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 | 1902.40.00.00 | Couscous | 6.4% | 第二栏税率:20% | — |
INIndia | 19024010 | Unprepared | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 19024000 | - Couscous | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1902400000 | - Couscous | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1902.40.00 | - Couscous | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 19024000 | Couscous | 60.00 | — | |
VNVietnam | 19024000 | - Couscous | 60 | 优惠税率:40 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 190240000 | Couscous | 40 yen/kg | WTO 税率:24 yen/kg GSP 特惠税率:12 yen/kg | — |
KRKorea | 1902400000 | Couscous | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 19024000 | Couscous | Free | 0% ChAFTA | |
BRBrazil | 19024000 | Cuscuz | 14.4% | 工业产品税 (IPI):0.0% | — |
MXMexico | 19024001 | Cuscús. | 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.