4819.10
Chapter 48Paper and paperboard
Heading 4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like
Subheading 481910- Cartons, boxes and cases, of corrugated paper or paperboard
Across 12 destination markets covered, HS 4819.10 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), with 1 jurisdiction at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- 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 | 4819.10.00 | Cartons, boxes and cases, of corrugated paper or paperboard | Free | 第二栏税率:35% | — |
INIndia | 48191010 | Boxes | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 48191000 | - Cartons, boxes and cases, of corrugated paper or paperboard | 5.00 | 增值税 (PPN):12.00 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 4819100000 | - Cartons, boxes and cases, of corrugated paper or paperboard | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4819.10.00 | - Cartons, boxes and cases, of corrugated paper or paperboard | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:5% | — |
THThailand | 48191000 | Cartons, boxes and cases, of corrugated paper or paperboard | 40.00 | — | |
VNVietnam | 48191000 | - Cartons, boxes and cases, of corrugated paper or paperboard | 22.5 | 优惠税率:15 增值税:8/10 | 15% ACFTA / RCEP · Form E |
JPJapan | 481910000 | Cartons, boxes and cases, of corrugated paper or paperboard | 4.3% | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KRKorea | 4819100000 | Cartons, boxes and cases, of corrugated paper or paperboard | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 48191000 | Cartons, boxes and cases, of corrugated paper or paperboard | 5% | 0% ChAFTA | |
BRBrazil | 48191000 | Caixas de papel ou cartão, ondulados (canelados*) | 14.4% | 工业产品税 (IPI):15.0% | — |
MXMexico | 48191001 | Cajas de papel o cartón corrugado. | — | — |
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.