2932.20
Chapter 29Organic chemicals
Heading 2932Heterocyclic compounds with oxygen hetero-atom (s) only
Subheading 293220Lactones
Across 12 destination markets covered, HS 2932.20 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(30%), with 3 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
- —
rebate on export
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 | 2932.20.05.00 | Coumarin, methylcoumarins and ethylcoumarins | 6.5% | 第二栏税率:15.4¢/kg + 48% | — |
INIndia | 29322010 | Coumarin, methylcoumarins and ethylcoumarins | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 29322010 | - - Coumarin (1,2-Benzopyrone), methylcoumarins and ethylcoumarins | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 2932201000 | - - Coumarin N-(1,2-Benzopyrone), methylcoumarins and ethylcoumarins | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2932.20.10 | - - Coumarin (1,2-Benzopyrone), methylcoumarins and ethylcoumarins | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 29322010 | Coumarin (1,2-Benzopyrone), methylcoumarins and ethylcoumarins | 30.00 | — | |
VNVietnam | 29322010 | - - Coumarin (1,2-Benzopyrone), methylcoumarins and ethylcoumarins | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 293220010 | 1 Coumarin, methylcoumarins and ethylcoumarins | 5.3% | WTO 税率:4.4% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 2932201010 | Coumarin | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 29322000 | Lactones | Free | 0% ChAFTA | |
BRBrazil | 29322000 | Lactonas | 0.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 29322001 | Cumarina, metilcumarinas y etilcumarinas. | — | — |
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.