3804.00
Chapter 38Miscellaneous chemical products
Heading 3804Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803
Subheading 380400Concentrated sulphite lye
Across 12 destination markets covered, HS 3804.00 import primary tariff is lowest in United States(0%) and highest in Thailand(30%), with 4 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
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 3804.00.10.00 | Lignin sulfonic acid and its salts | Free | 第二栏税率:20% | — |
INIndia | 38040010 | Lignin sulphonates | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 38040010 | - Concentrated sulphite lye | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3804001000 | - Concentrated sulphite lye | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3804.00.10 | - Concentrated sulphite lye | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 38040020 | Calcium lignin sulphonates (Ca2LS) binder used for fire-brick production | 30.00 | — | |
VNVietnam | 38040010 | - Concentrated sulphite lye | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 380400000 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03. | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 3804001000 | Liquid | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 38040000 | RESIDUAL LYES FROM THE MANUFACTURE OF WOOD PULP, WHETHER OR NOT CONCENTRATED, DESUGARED OR CHEMICALLY TREATED, INCLUDING LIGNIN SULPHONATES, BUT EXCLUDING TALL OIL OF 3803.00.00 | Free | 0% ChAFTA | |
BRBrazil | 38040011 | Ao sulfito | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 38040001 | Lignosulfonatos cromados o sin cromar de calcio, sodio o potasio. | 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.