4203.40
Chapter 42Articles of leather; handbags
Heading 4203Articles of apparel and clothing accessories, of leather or of composition leather
Subheading 420340- Other clothing accessories
Across 12 destination markets covered, HS 4203.40 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 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 | 4203.40.30.00 | Of reptile leather | 4.9% | 第二栏税率:35% | — |
INIndia | 42034010 | Aprons | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 42034000 | - Other clothing accessories | 15.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4203400000 | - Other clothing accessories | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4203.40.00 | - Other clothing accessories | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 42034000 | Other clothing accessories | 100.00 | — | |
VNVietnam | 42034000 | - Other clothing accessories | 37.5 | 优惠税率:25 增值税:8/10 | 125% ACFTA / RCEP · Form E |
JPJapan | 420340100 | 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% | 11% RCEP |
KRKorea | 4203400000 | Other clothing accessories | 13 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 42034010 | Wrist straps | 5%CA:Free | 0% ChAFTA | |
BRBrazil | 42034000 | Outros acessórios de vestuário | 18.0% | 工业产品税 (IPI):6.5% | — |
MXMexico | 42034001 | Para protección contra radiaciones. | — | — |
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.