2202.91
Chapter 22Beverages, spirits, vinegar
Heading 2202Waters, including mineral waters and aerated waters, containing added sugar or other sweeten-ing matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009
Subheading 220291Non alcoholic beer
Across 11 destination markets covered, HS 2202.91 import primary tariff is lowest in Australia(5%) and highest in Thailand(60%). China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 2202.91.00 | Non-alcoholic beer | 0.2¢/liter | 第二栏税率:4¢/liter | — |
INIndia | 22029100 | Non alcoholic beer | 30 | IGST:40 社会福利附加税:3 综合税负:86.2 | — |
IDIndonesia | 22029100 | - - Non-alcoholic beer | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 2202910000 | - - Non-alcoholic beer | 20% | 出口税率:0% 销售税 (SST):10% 消费税:RM0.90 per litre | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2202.91.00 | - - Non-alcoholic beer | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 22029100 | Non-alcoholic beer | 60.00 | 50% ASEAN-China FTA · Form E | |
VNVietnam | 22029100 | - - Non-alcoholic beer | 30 | 优惠税率:20 增值税:10/8 特殊消费税:65 | 10% ACFTA / RCEP · Form E |
JPJapan | 220291100 | 1 Containing added sugar | 22.4% | WTO 税率:13.4% | 9.2% RCEP |
KRKorea | 2202910000 | Non-alcoholic beer | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 22029100 | Non-alcoholic beer | 5% DCS:4% DCT:5% | — | |
BRBrazil | 22029100 | Cerveja sem álcool | 18.0% | 工业产品税 (IPI):3.9% | — |
MXMexico | — | — | — | — |
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.