4820.10
Chapter 48Paper and paperboard
Heading 4820Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, ofpaper or paperboard
Subheading 482010- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
Across 12 destination markets covered, HS 4820.10 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 | 4820.10.20 | Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles | Free | 第二栏税率:25% | — |
INIndia | 48201010 | Registers, account books | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 48201000 | - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 5.00 | 增值税 (PPN):12.00 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 4820100000 | - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 20% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4820.10.00 | - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 48201000 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 40.00 | — | |
VNVietnam | 48201000 | - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 37.5 | 优惠税率:25 增值税:8/10 | 25% ACFTA / RCEP · Form E |
JPJapan | 482010000 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 3.4% | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KRKorea | 4820100000 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 48201000 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 5% | 0% ChAFTA | |
BRBrazil | 48201000 | Livros de registro e de contabilidade, blocos de notas, de encomendas, de recibos, de apontamentos, de papel para cartas, agendas e artigos semelhantes | 14.4% | 工业产品税 (IPI):9.75% | — |
MXMexico | 48201001 | Agendas o librillos para direcciones o teléfonos. | — | — |
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.