1905.40
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 190540Rusks, toasted bread and similar toasted products
Across 12 destination markets covered, HS 1905.40 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 | 1905.40.00.00 | Rusks, toasted bread and similar toasted products | Free | 第二栏税率:30% | — |
INIndia | 19054000 | Rusks, toasted bread and similar toasted products | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 19054010 | - - Not containing added sugar, honey, eggs, fats, cheese or fruit | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1905401000 | - - Not containing added sugar, honey, eggs, fats, cheese or fruit | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1905.40.10 | - - Not containing added sugar, honey, eggs, fats, cheese or fruit | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 19054010 | Not containing added sugar, honey, eggs, fats, cheese or fruit | 60.00 | — | |
VNVietnam | 19054010 | - - Not containing added sugar, honey, eggs, fats, cheese or fruit | 60 | 优惠税率:40 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 190540000 | Rusks, toasted bread and similar toasted products | 12% | WTO 税率:9% GSP 特惠税率:4.5% | 6.2% RCEP |
KRKorea | 1905400000 | Rusks, toasted bread and similar toasted products | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 19054000 | Rusks, toasted bread and similar toasted products | 5% DCS:Free | 0% ChAFTA | |
BRBrazil | 19054000 | Torradas (tostas), pão torrado e produtos semelhantes torrados | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 19054001 | Pan tostado y productos similares tostados. | — | — |
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.