2103.10
Chapter 21Miscellaneous edible preparations
Heading 2103Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
Subheading 210310Soya sauce
Across 12 destination markets covered, HS 2103.10 import primary tariff is lowest in Australia(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 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 | 2103.10.00.00 | Soy sauce | 3% | 第二栏税率:35% | — |
INIndia | 21031000 | Soya sauce | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 21031000 | - Soya sauce | 15.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 2103100000 | - Soya sauce | 10% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2103.10.00 | - Soya sauce | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 21031000 | Soya sauce | 60.00 | — | |
VNVietnam | 21031000 | - Soya sauce | 48 | 优惠税率:32 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 210310000 | Soya sauce | 9.6% | WTO 税率:7.2% GSP 特惠税率:6% | 5% RCEP |
KRKorea | 2103100000 | Soya sauce | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 21031000 | Soya sauce | Free | 0% ChAFTA | |
BRBrazil | 21031010 | Em embalagens imediatas de conteúdo inferior ou igual a 1 kg | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 21031001 | Salsa de soja (soya). | 20 | 一般进口税 (IGI):20 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.