4820.20
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 482020Exercise books
Across 12 destination markets covered, HS 4820.20 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), with 3 jurisdictions 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 | 4820.20.00.00 | Exercise books | Free | 第二栏税率:25% | — |
INIndia | 48202000 | Exercise books | 10 | IGST:0 社会福利附加税:1 综合税负:11 | — |
IDIndonesia | 48202000 | - Exercise books | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4820200000 | - Exercise books | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4820.20.00 | - Exercise books | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 48202000 | Exercise books | 40.00 | — | |
VNVietnam | 48202000 | - Exercise books | 37.5 | 优惠税率:25 增值税:8/10 | 25% ACFTA / RCEP · Form E |
JPJapan | 482020000 | Exercise books | 3.4% | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KRKorea | 4820200000 | Exercise books | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 48202010 | Work books with printed texts and blank spaces to be filled in | Free | 0% ChAFTA | |
BRBrazil | 48202000 | Cadernos | 14.4% | 工业产品税 (IPI):0.0% | — |
MXMexico | 48202001 | Cuadernos. | 35 | 一般进口税 (IGI):35 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.