4808.90
Chapter 48Paper and paperboard
Heading 4808Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
Subheading 480890Other
Across 13 destination markets covered, HS 4808.90 import primary tariff is lowest in United States(0%) and highest in Thailand(35%), with 2 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
13/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 4808.90.20.00 | Creped or crinkled | Free | 第二栏税率:36% | — |
INIndia | 48089000 | Other | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 48089020 | - - Creped or crinkled paper | 5.00 | 增值税 (PPN):12.00 进口所得税 PPh 22（持 API）:2.50 进口所得税 PPh 22（无 API）:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4808902000 | - - Creped or crinkled paper | 25% or RM0.15 w.i.t.h | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4808.90.20 | - - Creped or crinkled paper | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 48089020 | Creped or crinkled paper | 35.00 | — | |
VNVietnam | 48089020 | - - Creped or crinkled paper | 15 | 优惠税率:10 增值税:8/10 | 67% ACFTA / RCEP · Form E |
JPJapan | 480890000 | Other | 3.4% | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KRKorea | 4808900000 | Other | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 48089010 | Embossed or perforated, weighing not more than 205 g/m2 | 5%CA:3% | 0% ChAFTA | |
GBUnited Kingdom | 4808900000 | Other | 0.00 % | 增值税 (VAT):20.00 % | — |
BRBrazil | 48089000 | Outros | 10.8% | 工业产品税 (IPI):3.25% | — |
MXMexico | 48089001 | Rizados (“crepés”). | 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.