4205.00
Chapter 42Articles of leather; handbags
Heading 4205Other articles of leather or of composition leather
Subheading 420500Boot laces; mats
Across 12 destination markets covered, HS 4205.00 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 | 4205.00.05.00 | Belting leather cut or wholly or partly manufactured into forms or shapes suitable for conversion into belting | 2.9% | 第二栏税率:12.5% | — |
INIndia | 42050011 | Welt | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 42050010 | - Boot laces; mats | 10.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4205001000 | - Boot laces; mats | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4205.00.10 | - Boot laces; mats | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 42050010 | Boot laces; mats | 100.00 | — | |
VNVietnam | 42050010 | - Boot laces; mats | 30 | 优惠税率:20 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 420500110 | (1)Belts and beltings, combing leathers and intergill-leathers | 25% | WTO 税率:18% | 12.4% RCEP |
KRKorea | 4205001100 | Articles of leather, of a kind used in machinery or mechanical appliances or for other technical uses | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 42050010 | Parts of coats, jackets, and the like | 10%DC:5%From 1 January 2015: 5% | 0% ChAFTA | |
BRBrazil | 42050000 | Outras obras de couro natural ou reconstituído. | 20.0% | 工业产品税 (IPI):6.5% | — |
MXMexico | 42050001 | Partes cortadas en forma, reconocibles como concebidas exclusivamente para cinturones portaherramientas. | — | — |
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.