3922.10
Chapter 39Plastics and articles thereof
Heading 3922Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Subheading 392210Baths, shower-baths, sinks and wash basins
Across 12 destination markets covered, HS 3922.10 import primary tariff is lowest in Australia(5%) and highest in Thailand(40%). 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
- 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 | 3922.10.00.00 | Baths, shower baths, sinks and washbasins | 6.3% | 第二栏税率:56% | — |
INIndia | 39221000 | Baths, shower-baths, sinks and wash basins | 15 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | — |
IDIndonesia | 39221010 | Bak mandi | — | — | |
MYMalaysia | 3922101100 | - - - Bathtubs having rectangular or oblong interior shape | 20% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3922.10.11 | - - - Bathtubs having rectangular or oblong interior shape | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):15% RCEP:10% | — |
THThailand | 39221011 | Bathtubs having rectangular or oblong interior shape | 40.00 | — | |
VNVietnam | 39221011 | - - - Bathtubs having rectangular or oblong interior shape | 33 | 优惠税率:22 增值税:8/10 | 5% ACFTA / RCEP · Form E |
JPJapan | 392210000 | Baths, shower-baths, sinks and wash-basins | 5.8% | WTO 税率:4.8% GSP 特惠税率:Free | 2.6% RCEP |
KRKorea | 3922101000 | Baths and shower baths | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39221000 | Baths, shower-baths, sinks and wash-basins | 5%CA:Free | 0% ChAFTA | |
BRBrazil | 39221000 | Banheiras, boxes para chuveiros (polibãs*), pias e lavatórios | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 39221001 | Bañeras, duchas, fregaderos y lavabos. | — | — |
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.