4001.21
Chapter 40Rubber and articles thereof
Heading 4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
Subheading 400121Smoked sheets
Across 11 destination markets covered, HS 4001.21 import primary tariff is lowest in United States(0%) and highest in India(25%), with 5 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- 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 | 4001.21.00 | Smoked sheets | Free | 第二栏税率:Free | — |
INIndia | 40012100 | Smoked sheets | 25 | IGST:5 社会福利附加税:2.5 综合税负:33.875 | — |
IDIndonesia | 40012110 | - - - RSS Grade 1 | 5.00 | 增值税 (PPN):12.00 | 2% ACFTA / RCEP · Form E |
MYMalaysia | 4001211000 | - - - RSS Grade 1 | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4001.21.10 | - - - RSS Grade 1 | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | — | — | — | — | |
VNVietnam | 40012110 | - - - RSS Grade 1 | 4.5 | 优惠税率:3 增值税:*/5/8/10 | 2% ACFTA / RCEP · Form E |
JPJapan | 400121000 | Smoked sheets | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 4001210000 | Smoked sheets | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 40012100 | Smoked sheets | Free | 0% ChAFTA | |
BRBrazil | 40012100 | Folhas fumadas | 3.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 40012101 | Hojas ahumadas. | 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.