4820.90
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 482090- Other
Across 12 destination markets covered, HS 4820.90 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
- —
rebate on export
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 | 4820.90.00.00 | Other | Free | 第二栏税率:35% | — |
INIndia | 48209010 | Blotting papers cut to size | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 48209000 | - Other | 5.00 | 增值税 (PPN):12.00 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 4820900000 | - Other | 20% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4820.90.00 | - Other | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 48209000 | Other | 40.00 | — | |
VNVietnam | 48209000 | - Other | 37.5 | 优惠税率:25 增值税:8/10 | 25% ACFTA / RCEP · Form E |
JPJapan | 482090000 | Other | 3.4% | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KRKorea | 4820900000 | Other | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 48209000 | Other | 5% | 0% ChAFTA | |
BRBrazil | 48209000 | Outros | 14.4% | 工业产品税 (IPI):9.75% | — |
MXMexico | 48209099 | Los demás. | — | — |
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.