2208.60
Chapter 22Beverages, spirits, vinegar
Heading 2208UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPI-RITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES
Subheading 220860Vodka
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 20%/0.912元/升
rebate on export
prov. 无
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 |
|---|---|---|---|---|---|
USUnited States | 2208.60.10.00 | Valued not over $2.05/liter | Free | 第二栏税率:$1.78/pf. liter | Yes |
INIndia | 22086000 | Vodka | 150 | No | |
IDIndonesia | 22086000 | - Vodka | 150.00 | 增值税 (PPN):12.00 所得税:7.50 | Yes |
MYMalaysia | 2208600000 | - Vodka | RM55.00 | 出口税率:0% 销售税 (SST):10% 消费税:RM165.00 per 100% vol. per litre | Yes |
PHPhilippines | 2208.60.00 | - Vodka | — | Yes | |
THThailand | 22086000 | Vodka | 60.00 | Yes | |
VNVietnam | 22086000 | - Vodka | 67.5 | 优惠税率:45 增值税:10/8 特殊消费税:35/65 | Yes |
JPJapan | 220860000 | Vodka | Free | WTO 税率:(16%) | Yes |
KRKorea | 2208600000 | Vodka | 30 | WTO 约束税率:0 | Yes |
AUAustralia | — | — | — | Yes | |
BRBrazil | 22086000 | Vodca | 18.0% | 工业产品税 (IPI):19.5% | No |
MXMexico | 22086001 | Vodka. | — | 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.