2302.40
Chapter 23Food industry residues; animal feed
Heading 2302Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
Subheading 230240Of other cereals
Across 13 destination markets covered, HS 2302.40 import primary tariff is lowest in United States(0%) and highest in India(15%), with 4 jurisdictions at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 0%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
13/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 2302.40.01 | Of other cereals | Free | 第二栏税率:10% | — |
INIndia | 23024000 | Of other cereals | 15 | IGST:5 社会福利附加税:1.5 综合税负:22.325 | — |
IDIndonesia | 23024010 | - - Of rice | 5.00 | 增值税 (PPN):Baca Peraturan 进口所得税 PPh 22（持 API）:2.50 进口所得税 PPh 22（无 API）:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 2302401000 | - - Of rice | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2302.40.10 | - - Of rice | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 23024010 | Of rice | 10.00 | — | |
VNVietnam | 23024010 | - - Of rice | 5 | 优惠税率:0 增值税:5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 230240010 | - Of rice | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 2302401000 | Of rice | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 23024000 | Of other cereals | Free | 0% ChAFTA | |
GBUnited Kingdom | 2302400200 | With a starch content not exceeding 35 % by weight | 36.00 GBP / 1000 kg | 增值税 (VAT):20.00 % | — |
BRBrazil | 23024000 | De outros cereais | 5.4% | 工业产品税 (IPI):0.0% | — |
MXMexico | 23024001 | De arroz. | 10 | 一般进口税 (IGI):10 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.