2205.90
Chapter 22Beverages, spirits, vinegar
Heading 2205Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
Subheading 220590Other
Across 12 destination markets covered, HS 2205.90 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 | 2205.90.20.00 | In containers each holding over 2 liters but not over 4 liters | 3.5¢/liter | 第二栏税率:33¢/liter | — |
INIndia | 22059000 | Other | 150 | 社会福利附加税:0 | — |
IDIndonesia | 22059010 | - - 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 | 2205901000 | - - 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 | 2205.90.10 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 22059010 | Of an alcoholic strength by volume not exceeding 15 % vol. | 60.00 | — | |
VNVietnam | 22059010 | - - 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 | 220590100 | 1 Of an alcoholic strength by volume of less than 1% vol | 22.5% | WTO 税率:19.1% | 13.1% RCEP |
KRKorea | 2205900000 | Other | 30 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 22059010 | Having an alcoholic strength by volume not exceeding 1.15% vol | 5% | 0% ChAFTA | |
BRBrazil | 22059000 | Outros | 18.0% | 工业产品税 (IPI):9.75% | — |
MXMexico | 22059001 | 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.