1905.20
Chapter 19Preparations of cereals, flour
Heading 1905BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS’ WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS
Subheading 190520Gingerbread and the like
Across 12 destination markets covered, HS 1905.20 import primary tariff is lowest in United States(0%) and highest in Vietnam(60%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 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 | 1905.20.00.00 | Gingerbread and the like | Free | 第二栏税率:30% | — |
INIndia | 19052000 | Gingerbread and the like | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 19052000 | - Gingerbread and the like | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1905200000 | - Gingerbread and the like | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1905.20.00 | - Gingerbread and the like | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 19052000 | Gingerbread and the like | 60.00 | — | |
VNVietnam | 19052000 | - Gingerbread and the like | 60 | 优惠税率:40 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 190520000 | Gingerbread and the like | 30% | WTO 税率:18% GSP 特惠税率:9% | 12.4% RCEP |
KRKorea | 1905200000 | Gingerbread and the like | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 19052000 | Gingerbread and the like | 5% DCS:Free | 0% ChAFTA | |
BRBrazil | 19052010 | Panetone | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 19052001 | Pan de especias. | — | — |
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.