3605.00
Chapter 36Explosives; pyrotechnic products
Heading 3605Matches, other than pyrotech-nic articles of heading 3604
Subheading 360500Matches, other than pyrotechnic articles of heading 36.04
Across 11 destination markets covered, HS 3605.00 import primary tariff is lowest in United States(0%) and highest in Vietnam(30%), with 2 jurisdictions at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- 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
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 3605.00.00 | Matches, other than pyrotechnic articles of heading 3604 | Free | 第二栏税率:20¢/gross of immediate containers | — |
INIndia | 36050010 | Safety matches | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 36050000 | Matches, other than pyrotechnic articles of heading 36.04. | 15.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3605000000 | Matches, other than pyrotechnic articles of heading 36.04. | 5% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3605.00.00 | Matches, other than pyrotechnic articles of heading 36.04. | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | — | — | — | — | |
VNVietnam | 36050000 | Matches, other than pyrotechnic articles of heading 36.04 | 30 | 优惠税率:20 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 360500000 | Matches, other than pyrotechnic articles of heading 36.04. | 5.3% | WTO 税率:4.4% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 3605000000 | Matches, other than pyrotechnic articles of heading 36.04. | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 36050000 | MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF 3604 | Free | 0% ChAFTA | |
BRBrazil | 36050000 | Fósforos, exceto os artigos de pirotecnia da posição 36.04. | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 36050001 | Fósforos (cerillas), excepto los artículos de pirotecnia de la partida 36.04. | 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.