2204.30
Chapter 22Beverages, spirits, vinegar
Heading 2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
Subheading 220430Other grape must
Across 12 destination markets covered, HS 2204.30 import primary tariff is lowest in Philippines(5%) and highest in Indonesia(90%). 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
- 10%
rebate on export
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 | 2204.30.00.00 | Other grape must | 4.4¢/liter + 31.4¢/pf. liter | 第二栏税率:18.5¢/liter + $1.32/pf. liter | — |
INIndia | 22043000 | Other grape must | 150 | 社会福利附加税:0 | — |
IDIndonesia | 22043010 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | 90.00 | 增值税 (PPN):12.00 所得税:7.50 | 90% ACFTA / RCEP · Form E |
MYMalaysia | 2204301000 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | RM7.00 | 出口税率:0% 销售税 (SST):10% 消费税:RM165.00 per 100% vol. per litre | — |
PHPhilippines | 2204.30.10 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 22043010 | Of an alcoholic strength by volume not exceeding 15 % vol. | 60.00 | — | |
VNVietnam | 22043010 | - - Of an alcoholic strength by volume not exceeding 15% vol. | 75 | 优惠税率:50 增值税:10/8 特殊消费税:35 | 55% ACFTA / RCEP · Form E |
JPJapan | 220430111 | A Not more than 10% by weight of sucrose, naturally and artificially contained | 27% | WTO 税率:23% | 15.8% RCEP |
KRKorea | 2204300000 | Other grape must | 30 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 22043010 | Grape wine as defined in Additional Note 3 to this Chapter | 5% | 0% ChAFTA | |
BRBrazil | 22043000 | Outros mostos de uvas | 18.0% | 工业产品税 (IPI):6.5% | — |
MXMexico | 22043099 | Los demás mostos de uva. | 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.