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
Across 12 destination markets covered, HS 2208.90 import primary tariff is lowest in United States(0%) and highest in Malaysia(100%), with 2 jurisdictions at zero duty. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- —
- 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 (CN origin) |
|---|---|---|---|---|---|
USUnited States | 2208.90.01.00 | Aquavit | Free | 第二栏税率:$1.99/pf. liter | — |
INIndia | 22089011 | Tequila | 150 | — | |
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 | 150% ACFTA / RCEP · Form E |
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 | — |
PHPhilippines | 2208.90.10 | - - Medicated samsu of an alcoholic strength by volume not exceeding 40 % vol. | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 22089010 | Medicated samsu of an alcoholic strength by volume not exceeding 40 % vol. | 60.00 | — | |
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 | 5% ACFTA / RCEP · Form E |
JPJapan | 220890110 | (1) Fruit brandy | Free | WTO 税率:�iFree�j | 0% RCEP |
KRKorea | 2208901000 | Brandies other than that of subheading 2208.20 | 30 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 22089010 | Having an alcoholic strength by volume not exceeding 1.15% vol | 5%DCS:3% | 0% ChAFTA | |
BRBrazil | 22089000 | Outros | 18.0% | 工业产品税 (IPI):13.0% | — |
MXMexico | 22089001 | Alcohol etílico. | — | — |
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.