2923.10
Chapter 29Organic chemicals
Heading 2923Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
Subheading 292310Choline and its salts
Across 12 destination markets covered, HS 2923.10 import primary tariff is lowest in Indonesia(0%) and highest in Thailand(30%), with 4 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- 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 | 2923.10.00.00 | Choline and its salts | 3.7% | 第二栏税率:25% | — |
INIndia | 29231000 | Choline and its salts | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 29231000 | - Choline and its salts | 0.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 2923100000 | - Choline and its salts | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2923.10.00 | - Choline and its salts | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 29231000 | Choline and its salts | 30.00 | — | |
VNVietnam | 29231000 | - Choline and its salts | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 292310000 | Choline and its salts | 4.6% | WTO 税率:3.9% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 2923101000 | Choline | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 29231000 | Choline and its salts | Free | 0% ChAFTA | |
BRBrazil | 29231000 | Colina e seus sais | 0.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 29231001 | Dicloruro de trimetiletilamonio (Dicloruro de colina). | — | — |
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.