3604.90
Chapter 36Explosives; pyrotechnic products
Heading 3604Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
Subheading 360490Other
Across 12 destination markets covered, HS 3604.90 import primary tariff is lowest in Brazil(3.6%) and highest in Malaysia(50%). China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 16%
- 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 | 3604.90.00.00 | Other | 6.5% | 第二栏税率:40% | — |
INIndia | 36049010 | Ship signals | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 36049020 | - - Miniature pyrotechnic munitions and percussion caps for toys | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3604902000 | - - Miniature pyrotechnic munitions and percussion caps for toys | 50% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3604.90.20 | - - Miniature pyrotechnic munitions and percussion caps for toys | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 36049040 | Signalling flares | 40.00 | — | |
VNVietnam | 36049020 | - - Miniature pyrotechnic munitions and percussion caps for toys | 30 | 优惠税率:20 增值税:8/10 | — |
JPJapan | 360490000 | Other | 4.8% | WTO 税率:4% GSP 特惠税率:3.2% | 2.2% RCEP |
KRKorea | 3604901000 | Signalling flares | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 36049000 | Other | 5%CA:Free | 0% ChAFTA | |
BRBrazil | 36049010 | Foguetes e cartuchos contra o granizo e semelhantes | 3.6% | 工业产品税 (IPI):6.5% | — |
MXMexico | 36049001 | Los demás. | 15 | 一般进口税 (IGI):15 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.