2303.10
Chapter 23Food industry residues; animal feed
Heading 2303Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
Subheading 230310Residues of starch manufacture and similar residues
Across 12 destination markets covered, HS 2303.10 import primary tariff is lowest in Malaysia(0%) and highest in Mexico(15%), with 4 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- Export duty
- 0%
- Domestic VAT
- 9%
- Consumption tax
- 无
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 | 2303.10.00 | Residues of starch manufacture and similar residues | 1.4% | 第二栏税率:20% | — |
INIndia | 23031000 | Residues of starch manufacture and similar residues | 15 | IGST:5 社会福利附加税:1.5 综合税负:22.325 | — |
IDIndonesia | 23031010 | - - Of manioc (cassava) or sago | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 2303101000 | - - Of manioc (cassava) or sago | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2303.10.10 | - - Of manioc (cassava) or sago | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 23031010 | Of manioc (cassava) or sago | 10.00 | — | |
VNVietnam | 23031010 | - - Of manioc (cassava) or sago | 5 | 优惠税率:0 增值税:5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 230310000 | Residues of starch manufacture and similar residues | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 2303100000 | Residues of starch manufacture and similar residues | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 23031000 | Residues of starch manufacture and similar residues | Free | 0% ChAFTA | |
BRBrazil | 23031000 | Resíduos da fabricação do amido e resíduos semelhantes | 5.4% | 工业产品税 (IPI):NT | — |
MXMexico | 23031001 | Residuos de la industria del almidón y residuos similares. | 15 | 一般进口税 (IGI):15 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.