4811.90
Chapter 48Paper and paperboard
Heading 4811Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810
Subheading 481190Other paper, paperboard, cellulose wadding and webs of cellulose fibres
Across 12 destination markets covered, HS 4811.90 import primary tariff is lowest in United States(0%) and highest in Vietnam(37.5%), with 3 jurisdictions 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 | 4811.90.10.00 | Handmade paper | Free | 第二栏税率:27% | — |
INIndia | 48119011 | Handmade paper and paperboard, rules, lined or squared but not otherwise printed | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 48119040 | Dalam gulungan dengan lebar tidak lebih dari 15 cm atau dalam lembaran empat persegi panjang (termasuk bujur sangkar) yang sisinya tidak ada yang melebihi 36 cm dalam keadaan tidak dilipat | — | — | |
MYMalaysia | 4811904100 | - - - Floor coverings | 20% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4811.90.41 | - - - Floor coverings | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 48119041 | Floor coverings | 35.00 | — | |
VNVietnam | 48119041 | - - - Floor coverings | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 481190100 | - Thermal paper | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 4811901000 | Other paper and paperboard | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 48119010 | Floor coverings on a base of paper or of paperboard, whether or not cut to size | 5% | 0% ChAFTA | |
BRBrazil | 48119011 | Recobertos de pasta eletrolítica à base de amido modificado, de peso igual ou superior a 75 g/m2, mas não superior a 120 g/m2 | 0.0% | 工业产品税 (IPI):3.25% | — |
MXMexico | 48119001 | Cubiertos de gelatina por una de sus caras, para sensibilizarse posteriormente. | 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.