2207.10
Chapter 22Beverages, spirits, vinegar
Heading 2207UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH
Subheading 220710- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher
Across 11 destination markets covered, HS 2207.10 import primary tariff is lowest in Philippines(10%) and highest in Malaysia(100%). 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
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 2207.10.30.00 | For beverage purposes | 18.9¢/pf.liter | 第二栏税率:$1.32/pf. liter | — |
INIndia | 22071011 | Concentrates of alcoholic beverages | 150 | IGST:Under State Excise/VAT 社会福利附加税:0 | — |
IDIndonesia | 22071000 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher | 30.00 | 增值税 (PPN):12.00 | 30% ACFTA / RCEP · Form E |
MYMalaysia | 2207100000 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher | RM 60.00 per 100% vol. per litre | 出口税率:0% 销售税 (SST):10% 消费税:RM24.75 per 100% vol. per litre and 15% | — |
PHPhilippines | 2207.10.00 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 22071000 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher | 80.00 | — | |
VNVietnam | 22071000 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher | 60 | 优惠税率:40 增值税:10/8 特殊消费税:65 | 30% ACFTA / RCEP · Form E |
JPJapan | 220710121 | - Intend for use in manufacturing industrial alcohol | — | 0% RCEP | |
KRKorea | 2207101000 | Roughly distilled alcohol for beverages | 10 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | — | — | — | — | |
BRBrazil | 22071010 | Com um teor de água inferior ou igual a 1 % vol. | 18.0% | 工业产品税 (IPI):5.2% | — |
MXMexico | 22071001 | Alcohol etílico sin desnaturalizar con grado alcohólico volumétrico superior o igual a 80% vol. | AMX (10%+0.36)* | 一般进口税 (IGI):AMX
(10%+0.36)* 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.