4002.99
Chapter 40Rubber and articles thereof
Heading 4002Synthetic rubber and factice derived form oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip
Subheading 400299Other
Across 12 destination markets covered, HS 4002.99 import primary tariff is lowest in United States(0%) and highest in Thailand(30%), with 3 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 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 | 4002.99.00.00 | Other | Free | 第二栏税率:20% | — |
INIndia | 40029910 | Factice (rubber substitute derived from oil) | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 40029930 | - - - Epoxidised Natural Rubber (ENR) | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4002993000 | - - - Epoxidised Natural Rubber (ENR) | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4002.99.30 | - - - Epoxidised Natural Rubber (ENR) | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 40029930 | Epoxidised Natural Rubber (ENR) | 30.00 | — | |
VNVietnam | 40029930 | - - - Epoxidised Natural Rubber (ENR) | 4.5 | 优惠税率:3 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 400299000 | Other | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 4002991000 | Of carboxylated acrylonitrile-butadiene rubbers (XNBR) | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 40029900 | Other | 5% | 0% ChAFTA | |
BRBrazil | 40029910 | Borracha estireno-isopreno-estireno | 10.8% | 工业产品税 (IPI):3.25% | — |
MXMexico | 40029901 | Caucho facticio. | 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.