2105.00
Chapter 21Miscellaneous edible preparations
Heading 2105Soups and broths and preparations therefor; homogenised composite food preparations
Subheading 210500ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA
Across 12 destination markets covered, HS 2105.00 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 | 2105.00.05.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% | 第二栏税率:20% | — |
INIndia | 21050000 | ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 21050000 | Ice cream and other edible ice, whether or not containing cocoa. | 15.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 2105000000 | Ice cream and other edible ice, whether or not containing cocoa. | 5% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2105.00.00 | Ice cream and other edible ice, whether or not containing cocoa. | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 21050000 | Ice cream and other edible ice, whether or not containing cocoa. | 60.00 | — | |
VNVietnam | 21050000 | Ice cream and other edible ice, whether or not containing cocoa | 30 | 优惠税率:20 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 210500111 | -- Ice cream | 21% | — | |
KRKorea | 2105001010 | Not containing cocoa | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 21050000 | ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA | 4%DCS:Free | 0% ChAFTA | |
BRBrazil | 21050010 | Em embalagens imediatas de conteúdo inferior ou igual a 2 kg | 16.2% | 工业产品税 (IPI):3.25% | — |
MXMexico | 21050001 | Helados, incluso con cacao. | AMX (20%+0.36)*** | 一般进口税 (IGI):AMX
(20%+0.36)*** 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.