3604.90
Chapter 36Explosives; pyrotechnic products
Heading 3604Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
Subheading 360490Other
Across 13 destination markets covered, HS 3604.90 import primary tariff is lowest in United Kingdom(0%) and highest in Malaysia(50%), with 1 jurisdiction at zero duty. 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
13/12 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 进口所得税 PPh 22（持 API）:2.50 进口所得税 PPh 22（无 API）:7.50 | 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 | |
GBUnited Kingdom | 3604900000 | Other | 0.00 % | 增值税 (VAT):20.00 % | — |
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.