2203.00
Chapter 22Beverages, spirits, vinegar
Heading 2203Waters, 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 220300BEER MADE FROM MALT
Across 12 destination markets covered, HS 2203.00 import primary tariff is lowest in United States(0%) and highest in India(100%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 4 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- (进口完税价格≥0.3745美元/升的麦芽酿造啤酒,税率为0.235元/升；进口完税价格＜0.3745美元/升的麦芽酿造啤酒,税率为0.2227元/升)
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 | 2203.00.00 | Beer made from malt | Free | 第二栏税率:13.2¢/liter | — |
INIndia | 22030000 | BEER MADE FROM MALT | 100 | IGST:Under State Excise/VAT 社会福利附加税:10 | — |
IDIndonesia | 22030010 | - Bir hitam atau porter | — | — | |
MYMalaysia | 2203001100 | - - Of an alcoholic strength by volume not exceeding 5.8 % vol. | RM5.00 | 出口税率:0% 销售税 (SST):10% 消费税:RM192.50 per 100% vol. per litre | — |
PHPhilippines | 2203.00.11 | - - Of an alcoholic strength by volume not exceeding 5.8 % vol. | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:15% | — |
THThailand | 22030011 | Of an alcoholic strength by volume not exceeding 5.8 % vol. | 60.00 | — | |
VNVietnam | 22030011 | - - Of an alcoholic strength by volume not exceeding 5.8% vol. | 52.5 | 优惠税率:35 增值税:10/8 特殊消费税:65 | 35% ACFTA / RCEP · Form E |
JPJapan | 220300000 | Beer made from malt | 6.40 yen/l | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KRKorea | 2203000000 | Beer made from malt. | 30 | WTO 约束税率:0 | 12% Korea-China FTA / RCEP |
AUAustralia | 22030020 | Having an alcoholic strength by volume not exceeding 1.15% vol | Free | 0% ChAFTA | |
BRBrazil | 22030000 | Cervejas de malte. | 18.0% | 工业产品税 (IPI):3.9% | — |
MXMexico | 22030001 | Cerveza de malta. | 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.