4016.92
Chapter 40Rubber and articles thereof
Heading 4016Other articles of vulcanised rubber other than hard rubber
Subheading 401692Erasers
Across 12 destination markets covered, HS 4016.92 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(50%), with 2 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 | 4016.92.00.00 | Erasers | 4.2% | 第二栏税率:35% | — |
INIndia | 40169200 | Erasers | 10 | IGST:0 社会福利附加税:1 综合税负:11 | — |
IDIndonesia | 40169210 | - - - Eraser tips | 15.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4016921000 | - - - Eraser tips | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4016.92.10 | - - - Eraser tips | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 40169210 | Eraser tips | 50.00 | — | |
VNVietnam | 40169210 | - - - Eraser tips | 30 | 优惠税率:20 增值税:8/10 | 10% ACFTA / RCEP · Form E |
JPJapan | 401692000 | Erasers | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 4016920000 | Erasers | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 40169200 | Erasers | 5% | 0% ChAFTA | |
BRBrazil | 40169200 | Borrachas de apagar | 14.4% | 工业产品税 (IPI):0.0% | — |
MXMexico | 40169201 | Cilíndricas de diámetro inferior o igual a 1 cm. | — | — |
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.