4107.92
Chapter 41Raw hides and leather
Heading 4107Leather further prepared after tanning or crust-ing, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
Subheading 410792Grain splits
Across 12 destination markets covered, HS 4107.92 import primary tariff is lowest in Indonesia(0%) and highest in Thailand(40%), with 3 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 | 4107.92.40.00 | Buffalo | 2.5% | 第二栏税率:25% | — |
INIndia | 41079200 | Grain splits | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 41079200 | - - Grain splits | 0.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4107920000 | - - Grain splits | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4107.92.00 | - - Grain splits | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 41079200 | Grain splits | 40.00 | — | |
VNVietnam | 41079200 | - - Grain splits | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 410792100 | 1 Of parchment-dressed | 15% | WTO 税率:6% GSP 特惠税率:1.2% | 4.1% RCEP |
KRKorea | 4107920000 | Grain splits | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 41079200 | Grain splits | Free | 0% ChAFTA | |
BRBrazil | 41079210 | De bovinos (incluindo os búfalos) | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 41079201 | Divididos con la flor. | — | — |
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.