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
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 |
|---|---|---|---|---|---|
USUnited States | 2203.00.00 | Beer made from malt | Free | 第二栏税率:13.2¢/liter | Yes |
INIndia | 22030000 | BEER MADE FROM MALT | 100 | IGST:Under State Excise/VAT 社会福利附加税:10 | No |
IDIndonesia | 22030010 | — | — | Yes | |
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 | Yes |
PHPhilippines | 2203.00.11 | - - Of an alcoholic strength by volume not exceeding 5.8 % vol. | — | Yes | |
THThailand | 22030011 | Of an alcoholic strength by volume not exceeding 5.8 % vol. | 60.00 | Yes | |
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 | Yes |
JPJapan | 220300000 | Beer made from malt | 6.40 yen/l | WTO 税率:Free GSP 特惠税率:Free | Yes |
KRKorea | 2203000000 | Beer made from malt. | 30 | WTO 约束税率:0 | Yes |
AUAustralia | 22030020 | Having an alcoholic strength by volume not exceeding 1.15% vol | Free | Yes | |
BRBrazil | 22030000 | Cervejas de malte. | 18.0% | 工业产品税 (IPI):3.9% | No |
MXMexico | 22030001 | Cerveza de malta. | 20 | 一般进口税 (IGI):20 一般出口税 (IGE):Ex. | Yes |
Note: "Primary rate" is typically the MFN tariff. FTA="Yes" means preferential rates (RCEP, ACFTA, CPTPP, GSP etc.) may apply — click the HS code to see details. VAT, consumption tax, and special import duties are levied separately and must be added for full landed cost.