3405.10
Chapter 34Soap, detergents, waxes
Heading 3405Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404
Subheading 340510Polishes, creams and similar preparations for footwear or leather
Across 12 destination markets covered, HS 3405.10 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), with 1 jurisdiction 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 | 3405.10.00.00 | Polishes, creams and similar preparations for footwear or leather | Free | 第二栏税率:25% | — |
INIndia | 34051000 | Polishes, creams and similar preparations for footwear or leather | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 34051000 | - Polishes, creams and similar preparations for footwear or leather | 15.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3405100000 | - Polishes, creams and similar preparations for footwear or leather | 10% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3405.10.00 | - Polishes, creams and similar preparations for footwear or leather | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 34051000 | Polishes, creams and similar preparations for footwear or leather | 40.00 | — | |
VNVietnam | 34051000 | - Polishes, creams and similar preparations for footwear or leather | 30 | 优惠税率:20 增值税:8/10 | 10% ACFTA / RCEP · Form E |
JPJapan | 340510000 | Polishes, creams and similar preparations for footwear or leather | 4.6% | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KRKorea | 3405100000 | Polishes, creams and similar preparations for footwear or leather | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 34051000 | Polishes, creams and similar preparations for footwear or leather | 5% | 0% ChAFTA | |
BRBrazil | 34051000 | Pomadas, cremes e preparações semelhantes, para calçado ou para couros | 14.4% | 工业产品税 (IPI):6.5% | — |
MXMexico | 34051001 | Betunes, cremas y preparaciones similares para el calzado o para cueros y pieles. | 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.