2205.10
Chapter 22Beverages, spirits, vinegar
Heading 2205Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
Subheading 220510In containers holding 2 l or less
Across 12 destination markets covered, HS 2205.10 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 4 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
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 | 2205.10.30.00 | Vermouth | 3.5¢/liter | 第二栏税率:33¢/ liter | — |
INIndia | 22051000 | In containers holding 2 l or less | 150 | IGST:Under State Excise/VAT 社会福利附加税:0 | — |
IDIndonesia | 22051010 | - - 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 | 2205101000 | - - 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 | 2205.10.10 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 22051010 | Of an alcoholic strength by volume not exceeding 15 % vol. | 60.00 | — | |
VNVietnam | 22051010 | - - 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 | 220510000 | In containers holding 2 l or less | 70.60 yen/l | WTO 税率:69.30 yen/l GSP 特惠税率:50.40 yen/l | — |
KRKorea | 2205100000 | In containers holding 2 ℓ or less | 30 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 22051010 | Having an alcoholic strength by volume not exceeding 1.15% vol | 5% | 0% ChAFTA | |
BRBrazil | 22051000 | Em recipientes de capacidade não superior a 2 l | 18.0% | 工业产品税 (IPI):9.75% | — |
MXMexico | 22051001 | Vermuts. | 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.