1905.32
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 190532Sweet biscuits; waffles and wafers
Across 12 destination markets covered, HS 1905.32 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 1 jurisdiction at zero duty. 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 | 1905.32.00 | Waffles and wafers | Free | 第二栏税率:30% | — |
INIndia | 19053211 | Coated with chocolate or containing chocolate | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 19053210 | - - - Waffles | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1905321000 | - - - Waffles | 6% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1905.32.10 | - - - Waffles | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 19053210 | Waffles | 60.00 | — | |
VNVietnam | 19053210 | - - - Waffles | 52.5 | 优惠税率:35 增值税:8/10 | 175% ACFTA / RCEP · Form E |
JPJapan | 190532000 | Waffles and wafers | 30% | WTO 税率:18% GSP 特惠税率:15% | — |
KRKorea | 1905320000 | Waffles and wafers | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 19053200 | Waffles and wafers | 5% DCS:Free | 0% ChAFTA | |
BRBrazil | 19053200 | Waffles e wafers | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 19053201 | Barquillos y obleas, incluso rellenos ("gaufrettes", "wafers") y "waffles" ("gaufres"). | — | — |
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.