2208.90
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 220890Other
China origin · export info
- Export rebate
- 15.0%
- Export duty
- 0.0%
- Domestic VAT
- 17.0%
- Consumption tax
- 20.0%
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 |
|---|---|---|---|---|---|
USUnited States | 2208.90.01.00 | Aquavit | Free | 第二栏税率:$1.99/pf. liter | Yes |
INIndia | 22089011 | Tequila | 150 | No | |
IDIndonesia | 22089010 | - - Medicated samsu of an alcoholic strength by volume not exceeding 40 % vol. | 150.00 | 增值税 (PPN):12.00 所得税:7.50 | Yes |
MYMalaysia | 2208901000 | - - Medicated samsu of an alcoholic strength by volume not exceeding 40 % vol. | RM 26.50 per 100% vol. per litre | 出口税率:0% 销售税 (SST):10% 消费税:RM66.00 per 100% vol. per litre | Yes |
PHPhilippines | 2208.90 | - Other : | — | Yes | |
THThailand | 22089010 | Medicated samsu of an alcoholic strength by volume not exceeding 40 % vol. | 60.00 | Yes | |
VNVietnam | 22089010 | - - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol. | 67.5 | 优惠税率:45 增值税:10/8 特殊消费税:35/65 | Yes |
JPJapan | 220890110 | (1) Fruit brandy | Free | WTO 税率:�iFree�j | Yes |
KRKorea | 2208901000 | Brandies other than that of subheading 2208.20 | 30 | WTO 约束税率:0 | Yes |
AUAustralia | 22089010 | Having an alcoholic strength by volume not exceeding 1.15% vol | 5%DCS:3% | Yes | |
BRBrazil | 22089000 | Outros | 18.0% | 工业产品税 (IPI):13.0% | No |
MXMexico | 22089001 | Alcohol etílico. | — | 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.