1904.90
Chapter 19Preparations of cereals, flour
Heading 1904PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS [OTHER THAN MAIZE (CORN) ] IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND MEAL), PRE-COOKED OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED
Subheading 190490Other
Across 12 destination markets covered, HS 1904.90 import primary tariff is lowest in Australia(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 | 1904.90.01 | Other | 14% | 第二栏税率:35% | — |
INIndia | 19049000 | Other | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 19049010 | - - Rice preparations, including pre-cooked rice | 10.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1904901000 | - - Rice preparations, including pre-cooked rice | 7% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1904.90.10 | - - Rice preparations, including pre-cooked rice | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 19049010 | Rice preparations, including pre-cooked rice | 60.00 | — | |
VNVietnam | 19049010 | - - Rice preparations, including pre-cooked rice | 52.5 | 优惠税率:35 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 190490110 | *�k1�lContaining not more than 30% by weight of rice | 25% | WTO 税率:(25%) | — |
KRKorea | 1904901010 | Steamed or boiled rice | 8 | WTO 约束税率:0 | 50% Korea-China FTA / RCEP |
AUAustralia | 19049000 | Other | 4% DCS:Free | 0% ChAFTA | |
BRBrazil | 19049000 | Outros | 14.4% | 工业产品税 (IPI):0.0% | — |
MXMexico | 19049099 | Los demás. | 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.