2309.10
Chapter 23Food industry residues; animal feed
Heading 2309Preparations of a kind used in animal feeding
Subheading 230910Dog or cat food, put up for retail sale
Across 12 destination markets covered, HS 2309.10 import primary tariff is lowest in United States(0%) and highest in India(20%), with 3 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 7 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 | 2309.10.00 | Dog or cat food, put up for retail sale | Free | 第二栏税率:10% | — |
INIndia | 23091000 | Dog or cat food, put up for retail sale | 20 | IGST:0 社会福利附加税:2 综合税负:22 | — |
IDIndonesia | 23091010 | - - Containing meat | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 2309101000 | - - Containing meat | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2309.10.10 | - - Containing meat | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 23091010 | Containing meat | 10.00 | 5% ASEAN-China FTA · Form E | |
VNVietnam | 23091010 | - - Containing meat | 10.5 | 优惠税率:7 增值税:5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 230910010 | 1 Containing not less than 10% of lactose by weight | Per each kilogram, 70 yen plus 7 yen for every 1% exceeding 10% by weight of lactose contained | WTO 税率:Per each kilogram, 59.50 yen plus 6 yen for every 1% exceeding 10% by weight of lactose contained | 1% RCEP |
KRKorea | 2309101000 | Dog food | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 23091000 | Dog or cat food, put up for retail sale | Free | 0% ChAFTA | |
BRBrazil | 23091000 | Alimentos para cães ou gatos, acondicionados para venda a retalho | 12.6% | 工业产品税 (IPI):6.5% | — |
MXMexico | 23091001 | Alimentos para perros o gatos, acondicionados para la venta al por menor. | — | — |
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.