4203.10
Chapter 42Articles of leather; handbags
Heading 4203Articles of apparel and clothing accessories, of leather or of composition leather
Subheading 420310- Articles of apparel
Across 12 destination markets covered, HS 4203.10 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(100%), with 1 jurisdiction at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 5 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 | 4203.10.20.00 | Of reptile leather | 4.7% | 第二栏税率:35% | — |
INIndia | 42031010 | Jackets and jerseys | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 42031000 | - Articles of apparel | 15.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4203100000 | - Articles of apparel | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4203.10.00 | - Articles of apparel | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 42031000 | Articles of apparel | 100.00 | — | |
VNVietnam | 42031000 | - Articles of apparel | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 420310100 | 1 Trimmed with furskin or combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants' tusks or Bekko | 40% | WTO 税率:16% | — |
KRKorea | 4203101010 | Coats | 13 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 42031000 | Articles of apparel | 10%DC:5%From 1 January 2015: 5% | 0% ChAFTA | |
BRBrazil | 42031000 | Vestuário | 18.0% | 工业产品税 (IPI):6.5% | — |
MXMexico | 42031001 | Para protección contra radiaciones. | 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.