3302.10
Chapter 33Essential oils; perfumery; cosmetics
Heading 3302Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages
Subheading 330210Of a kind used in the food or drink industries
Across 12 destination markets covered, HS 3302.10 import primary tariff is lowest in United States(0%) and highest in Thailand(50%), 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
- 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 | 3302.10.10.00 | Not containing alcohol | Free | 第二栏税率:25% | — |
INIndia | 33021010 | Synthetic flavouring essences | 20 | IGST:18 社会福利附加税:1 综合税负:29.8 | — |
IDIndonesia | 33021010 | - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in liquid form | 150.00 | 增值税 (PPN):12.00 | 150% ACFTA / RCEP · Form E |
MYMalaysia | 3302101000 | - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in liquid form | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3302.10.10 | - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in liquid form | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 33021010 | Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in liquid form | 50.00 | — | |
VNVietnam | 33021010 | - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in liquid form | 15 | 优惠税率:10 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 330210100 | 1 Of an alcoholic strength by volume of 10% vol or higher | 6.2% | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KRKorea | 3302101000 | Of a kind used in the food industries | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 33021011 | Preparations known as "Angostura aromatic bitters" | Free | 0% ChAFTA | |
BRBrazil | 33021000 | Do tipo utilizado para as indústrias alimentares ou de bebidas | 12.6% | 工业产品税 (IPI):3.25% | — |
MXMexico | 33021001 | Extractos y concentrados de los tipos utilizados en la elaboración de bebidas que contengan alcohol, a base de sustancias odoríferas. | Ex.** | 一般进口税 (IGI):Ex.** 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.